{"id":1759559,"date":"2026-06-06T08:14:00","date_gmt":"2026-06-06T11:14:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1759559"},"modified":"2026-06-08T08:04:40","modified_gmt":"2026-06-08T11:04:40","slug":"v2-29","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/v2-29\/","title":{"rendered":"Contas de governo e contas de gest\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, caros leitores! Preparados para mais uma sess\u00e3o de aprendizado? Neste artigo estudaremos as contas de governo e as contas de gest\u00e3o<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para melhor compreens\u00e3o, o assunto foi dividido nos seguintes t\u00f3picos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Introdu\u00e7\u00e3o<\/strong><\/li>\n\n\n\n<li><strong>Contas de governo<\/strong><\/li>\n\n\n\n<li><strong>Contas de gest\u00e3o<\/strong><\/li>\n\n\n\n<li><strong>ADPF 982<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos l\u00e1!<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"640\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/05222326\/contas-de-gestao.png\" alt=\"contas de governo\" class=\"wp-image-1760130\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/05222326\/contas-de-gestao.png 800w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/05222326\/contas-de-gestao-300x240.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/05222326\/contas-de-gestao-768x614.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/05222326\/contas-de-gestao-150x120.png 150w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-introducao\"><strong>Introdu\u00e7\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Existem v\u00e1rios ramos do conhecimento que se dedicam ao estudo da Administra\u00e7\u00e3o P\u00fablica e de suas fun\u00e7\u00f5es. N\u00e3o obstante, outras disciplinas que n\u00e3o tratam especificamente da organiza\u00e7\u00e3o da Administra\u00e7\u00e3o p\u00fablica ou de sua atua\u00e7\u00e3o tamb\u00e9m s\u00e3o de interesse p\u00fablico. Sendo assim, podem ser mencionados como ramos do conhecimento que tratam do interesse p\u00fablico o Direito Administrativo, o Direito Constitucional, o Direito Processual, a Administra\u00e7\u00e3o P\u00fablica e o Direito Ambiental.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por certo, ainda que o interesse p\u00fablico componham o foco de estudo dessas disciplinas, \u00e9 imposs\u00edvel afastar essas disciplinas do interesse privado. Ali\u00e1s, as principais teorias de forma\u00e7\u00e3o do Estado atribuem a exist\u00eancia deste \u00e0 prote\u00e7\u00e3o de interesses individuais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De qualquer forma, ainda que n\u00e3o seja exclusivo, na atua\u00e7\u00e3o estatal o interesse p\u00fablico sempre deve estar presente, Assim, uma vez que a persecu\u00e7\u00e3o desses interesses demanda emprego de recursos p\u00fablicos, \u00e9 normal que se exija o respeito a normas que assegurem o cumprimento dos objetivos propostos, inclusive por meio de presta\u00e7\u00f5es de contas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dito isso, vale destacar que o estudo e a regula\u00e7\u00e3o da atividade financeira do Estado s\u00e3o feitos majoritariamente por meio do Direito Financeiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso posto, vejamos a seguir o que s\u00e3o as contas de governo e as contas de gest\u00e3o, bem como sua rela\u00e7\u00e3o com Direito Financeiro e a atividade de Controle Externo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-contas-de-governo\"><strong>Contas de governo<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No \u00e2mbito federal, a aprecia\u00e7\u00e3o das contas de governo est\u00e1 prevista no art. 71, I, da Constitui\u00e7\u00e3o Federal de 88:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Art. 71. O controle externo, a cargo do Congresso Nacional, ser\u00e1 exercido com o aux\u00edlio do Tribunal de Contas da Uni\u00e3o, ao qual compete:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; apreciar as contas prestadas anualmente pelo Presidente da Rep\u00fablica, mediante parecer pr\u00e9vio que dever\u00e1 ser elaborado em sessenta dias a contar de seu recebimento;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto a esse tipo de contas, <strong>os Tribunais de Contas<\/strong> (da Uni\u00e3o, dos estados ou dos munic\u00edpios, inclusive dos TCs de S\u00e3o Paulo e do Rio de Janeiro) <strong>se limitam a emitir um parecer pr\u00e9vio<\/strong>, ficando o <strong>julgamento a cargo do Legislativo<\/strong> (Congresso, Assembleias Legislativas ou C\u00e2maras Municipais).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-contas-de-gestao\"><strong>Contas de gest\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto \u00e0s contas de gest\u00e3o, sua aprecia\u00e7\u00e3o e julgamento est\u00e1 prevista logo ap\u00f3s a previs\u00e3o da aprecia\u00e7\u00e3o das contas de governo:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Art. 71. O controle externo, a cargo do Congresso Nacional, ser\u00e1 exercido com o aux\u00edlio do Tribunal de Contas da Uni\u00e3o, ao qual compete:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(&#8230;)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; julgar as contas dos administradores e demais respons\u00e1veis por dinheiros, bens e valores p\u00fablicos da administra\u00e7\u00e3o direta e indireta, inclu\u00eddas as funda\u00e7\u00f5es e sociedades institu\u00eddas e mantidas pelo Poder P\u00fablico federal, e as contas daqueles que derem causa a perda, extravio ou outra irregularidade de que resulte preju\u00edzo ao er\u00e1rio p\u00fablico;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Esse tipo de conta est\u00e1 diretamente relacionada \u00e0 ordena\u00e7\u00e3o de despesas e relaciona-se com as normas da <strong>Lei Complementar n\u00ba 64\/90, que trata das causas de inelegibilidade<\/strong>:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Art. 1\u00ba S\u00e3o ineleg\u00edveis:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(&#8230;)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">g) os que tiverem suas contas relativas ao exerc\u00edcio de cargos ou fun\u00e7\u00f5es p\u00fablicas rejeitadas por irregularidade insan\u00e1vel que configure ato doloso de improbidade administrativa, e por decis\u00e3o irrecorr\u00edvel do \u00f3rg\u00e3o competente, salvo se esta houver sido suspensa ou anulada pelo Poder Judici\u00e1rio, para as elei\u00e7\u00f5es que se realizarem nos 8 (oito) anos seguintes, contados a partir da data da decis\u00e3o, aplicando-se o disposto no inciso II do art. 71 da Constitui\u00e7\u00e3o Federal, a todos os ordenadores de despesa, sem exclus\u00e3o de mandat\u00e1rios que houverem agido nessa condi\u00e7\u00e3o;<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading has-x-large-font-size\" id=\"h-adpf-982\"><strong>ADPF 982<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Saber diferenciar as contas de governo e as contas de gest\u00e3o \u00e9 essencial para saber aplicar as normas aplic\u00e1veis a cada uma delas. Recentemente, em raz\u00e3o da tese adotada em 2025 na ADPF 982, esse assunto se tornou ainda mais relevante, especialmente no mundo dos concursos p\u00fablicos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na referida a\u00e7\u00e3o, foi proferida a seguinte decis\u00e3o:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">(I) Prefeitos que ordenam despesas t\u00eam o dever de prestar contas, seja por atuarem como respons\u00e1veis por dinheiros, bens e valores p\u00fablicos da administra\u00e7\u00e3o, seja na eventualidade de darem causa a perda, extravio ou outra irregularidade que resulte em preju\u00edzo ao er\u00e1rio;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(II) Compete aos Tribunais de Contas, nos termos do art. 71, II, da Constitui\u00e7\u00e3o Federal de 1988, o julgamento das contas de Prefeitos que atuem na qualidade de ordenadores de despesas <strong>[julgamento de contas de gest\u00e3o]<\/strong>;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(III) A compet\u00eancia dos Tribunais de Contas, quando atestada a irregularidade de <strong>contas de gest\u00e3o<\/strong> prestadas por Prefeitos ordenadores de despesa, se restringe \u00e0<strong> imputa\u00e7\u00e3o de d\u00e9bito e \u00e0 aplica\u00e7\u00e3o de san\u00e7\u00f5es fora da esfera eleitoral<\/strong>, independentemente de ratifica\u00e7\u00e3o pelas C\u00e2maras Municipais, preservada a compet\u00eancia exclusiva destas para os fins do art. 1\u00ba, inciso I, al\u00ednea g, da Lei Complementar n\u00ba 64\/1990 [decis\u00e3o acerca da aplica\u00e7\u00e3o da causa de inelegibilidade].<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Esse assunto j\u00e1 foi cobrado na prova do TCE-PR de 2024 (Auditor), no TJ-CE de 2025 (Juiz Substituto), da ALRO de 2026 (Analista Legislativo) e em outros diversos certames, o que evidencia sua relev\u00e2ncia para diversos cargos de diferentes \u00f3rg\u00e3os.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gostou do texto? Comente abaixo e visite os links a seguir para ter acesso a outros conte\u00fados do Estrat\u00e9gia Concursos.<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-934bee992b67b6144e8b666952a903fb wp-block-paragraph\"><strong><a href=\"https:\/\/www.youtube.com\/@EstrategiaConcursosBrasil\">Canal do Estrat\u00e9gia Concursos no Youtube<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-657fe58c9cd2a3934865ee6b5b3a6878 wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\"><strong>Concursos Abertos<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-82a1efabc83a29a426c0575a6e924bc7 wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\"><strong>Concursos 2026<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, caros leitores! Preparados para mais uma sess\u00e3o de aprendizado? Neste artigo estudaremos as contas de governo e as contas de gest\u00e3o Para melhor compreens\u00e3o, o assunto foi dividido nos seguintes t\u00f3picos: Vamos l\u00e1! Introdu\u00e7\u00e3o Existem v\u00e1rios ramos do conhecimento que se dedicam ao estudo da Administra\u00e7\u00e3o P\u00fablica e de suas fun\u00e7\u00f5es. N\u00e3o obstante, outras [&hellip;]<\/p>\n","protected":false},"author":3013,"featured_media":1760130,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[],"class_list":["post-1759559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Contas de governo e contas de gest\u00e3o<\/title>\n<meta name=\"description\" content=\"Veja as diferen\u00e7as entre as contas de governo e as contas de gest\u00e3o e quais as compet\u00eancias relacionadas a seu julgamento.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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