Diferença Entre Receita Efetiva e Não Efetiva

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As receitas efetivas são as receitas orçamentárias que causam aumento no patrimônio, ou seja, essas receitas integram o patrimônio sem quaisquer condições, restrições ou correspondências no passivo, inserindo-se no conceito de fato contábil modificativo aumentativo. Exemplos: receita tributária, receita de contribuições, receita de serviços, receitas agropecuárias, etc.

As receitas de operações de crédito, alienação de bens e de amortização de empréstimos são receitas que ao serem registradas geram uma mutação patrimonial decorrente, respectivamente, da incorporação de uma dívida, baixa de um bem e baixa de um direito.

Em regra, receitas por mutação patrimonial (ou não-efetivas) são receitas de capital – e as receitas correntes incluem-se no rol das receitas efetivas.

Há exceções: como o recebimento de dívida ativa que constitui receita corrente por mutação, e transferências de capital que constituem receita efetiva para quem as recebe.

Receitas industriais, patrimoniais; os juros e quotas são classificados como correntes, portanto, aumentam o patrimônio e não são receitas por mutação. Já a amortização de empréstimo é receita por mutação, pois, há somente uma troca de itens patrimoniais, sem alterar o montante de seu valor. No caso da alternativa ‘a’, poderia, por exemplo, envolver a entrada de recursos em espécie, como forma de amortização de um empréstimo que foi concedido.

QUESTÃO CERTA: Receitas efetivas resultam em aumento na situação patrimonial líquida da administração pública.

QUESTÃO ERRADA: Para caracterizar-se como tal, a receita orçamentária deve provocar variação na situação patrimonial líquida.

ERRADA. A receita orçamentária pode ser classificada em efetiva ou não efetiva. Efetiva é aquela que aumenta a situação líquida patrimonial. Não efetiva, por sua vez, não aumenta a situação líquida do patrimônio.

QUESTÃO ERRADA: Considerando o impacto na apuração líquida do patrimônio, a receita orçamentária efetiva é aquela que não altera a situação líquida patrimonial no momento de seu reconhecimento, o que constitui fato contábil permutativo.

ERRADO Para fins contábeis, quanto ao impacto na situação líquida patrimonial, a receita pode ser “efetiva” ou “não-efetiva”. Receita Orçamentária Efetiva é aquela que, no momento do reconhecimento do crédito, aumenta a situação líquida patrimonial da entidade. Constitui fato contábil modificativo aumentativo.

QUESTÃO ERRADA: O reconhecimento de uma receita orçamentária não efetiva altera a situação líquida patrimonial de um ente público.

QUESTÃO CERTA: Uma receita de capital pode aumentar as disponibilidades financeiras da Conta Única do Tesouro Nacional, sem provocar crescimento do patrimônio líquido.

Se eu alienar um bem, por exemplo, irá sair do meu permanente e irá para o caixa, sem provocar o crescimento do patrimônio líquido.

QUESTÃO CERTA: Para fins contábeis, a receita orçamentária efetiva aumenta a situação líquida patrimonial da entidade.

Efetiva afeta o Patrimônio! Quanto à afetação patrimonial, as receitas efetivas contribuem para o aumento do patrimônio líquido, sem correspondência no passivo.

Receita Orçamentária Efetiva é aquela que, no momento do reconhecimento do crédito, aumenta a situação líquida patrimonial da entidade. Constitui fato contábil modificativo aumentativo.

Receita Orçamentária Não Efetiva é aquela que não altera a situação líquida patrimonial no momento do reconhecimento do crédito e, por isso, constitui fato contábil permutativo, como é o caso das operações de crédito.

QUESTÃO CERTA: É uma receita por mutação patrimonial a proveniente de: alienação de bens de propriedade do ente público.

QUESTÃO CERTA: Para o governo federal, a venda de títulos públicos, a compra de um veículo à vista e a execução de despesa com serviços de terceiros são classificadas, respectivamente, como: receita por mutação patrimonial, despesa por mutação patrimonial e despesa efetiva.

Venda de títulos públicos: É uma receita não-efetiva (por mutação patrimonial) pois, na venda de títulos há um aumento no ativo (pela entrada de dinheiro nos cofres públicos) e também um aumento no passivo.

Compra de um veículo à vista: A aquisição de veículos é uma despesa não-efetiva (por mutação patrimonial), pois há o aumento do ativo (pela incorporação dos veículos ao patrimônio) e também uma diminuição do ativo (caso o pagamento ocorra à vista) ou aumento do passivo (pagamento à prazo).

Execução de despesa com serviços de terceiros: No pagamento de serviços há a diminuição do ativo sem um aumento do passivo ou diminuição do próprio ativo. É um fato contábil modificativo, portanto, uma despesa efetiva.

QUESTÃO CERTA: Constitui uma receita por mutação patrimonial a Receita: de amortização por empréstimos concedidos.

QUESTÃO CERTA: É uma receita por mutação patrimonial: Receita da alienação de bens imóveis do ente público.

QUESTÃO CERTA: As receitas públicas, quanto à afetação patrimonial, são divididas em receitas efetivas e receitas por mutações patrimoniais. É exemplo de receita efetiva, a receita patrimonial.

QUESTÃO CERTA: Toda receita orçamentária por mutação gera uma variação patrimonial passiva.

A receita orçamentária por mutação pode ser oriunda da redução do ativo permanente (venda de imóvel) ou do aumento do passivo permanente (operações de crédito). Lembra dos X -men: depois que você vira um mutante (mutação), é para sempre (permanente), nunca mais será visto com bons olhos pela sociedade e isso lhe causa prejuízo (aumento do passivo, e diminuição do ativo).

QUESTÃO CERTA: Uma receita orçamentária será de mutação quando diminuir o ativo permanente.

QUESTÃO CERTA: Em relação à dívida ativa, no recolhimento, é uma receita não-efetiva e não afeta a situação patrimonial líquida do ente público.

O recebimento da receita da dívida ativa é uma receita não efetiva já que no momento em que se registra a receita como receita corrente, contabiliza-se também uma mutação patrimonial decorrente da baixa do direito, não havendo nenhuma alteração do patrimônio. É um fato permutativo.

QUESTÃO ERRADA: As receitas correntes constituem, em princípio, fatos permutativos.

As receitas correntes constituem, em regra, fatos modificativos aumentativos, a exceção é o recebimento da dívida ativa, que é um fato permutativo.

QUESTÃO CERTA: As despesas correntes são originadas por fatos modificativos da contabilidade geral.

QUESTÃO CERTA: A inscrição da dívida ativa corresponde a uma representação contábil de um fato permutativo resultante da transferência de um valor não recebido no prazo estabelecido, dentro do próprio ativo.

Isso mesmo. Se alguém paga a sua dívida com o Poder público, nas contas patrimoniais da entidade pública ‘dívida ativa a receber’ vira ‘crédito fiscal a receber’. Logo, é mero fato permutativo, pois já constava nas contas patrimoniais.

QUESTÃO CERTA: São exemplos, respectivamente, de fatos que geram mutação ativa e passiva resultantes da execução orçamentária

Procuramos por: mutação ativa e passiva resultantes da execução orçamentária

a) alienação de bens e o reconhecimento de despesa com pessoal.

Alienação de bens causa a baixa de um ativo e não a sua incorporação.

B) o recebimento de um bem em doação e a baixa de um bem por sinistro.

Bem recebido via doação tem caráter extraorçamentário e a baixa de um bem por sinistro também.

C) a atualização monetária da dívida flutuante e a assinatura de um convênio.

Atualização da dívida tem caráter extra-orçamentário.

D) a amortização da dívida fundada e a aquisição de material de consumo.

A amortização da dívida não incorpora nada ao ativo.

E) a aquisição de um bem imóvel e a contratação de operações de crédito de longo prazo.

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A aquisição de um bem imóvel incorpora um bem ao ativo e a contratação de operação de crédito incorpora uma dívida (mutação passiva).

QUESTÃO CERTA: Com base no artigo 39 da Lei nº 4.320/64, a dívida ativa constitui-se em um crédito da fazenda pública de natureza tributária ou não-tributária, sendo escriturado como receita do exercício em que ocorrer sua arrecadação. Sobre esse tem, uma variação ativa extra-orçamentária e uma variação passiva orçamentária são acionadas em razão do recebimento do ativo.

No momento do recebimento da dívida ativa é acionado uma variação passiva orçamentária (mutação patrimonial) reflexo da baixa do direito, e também uma variação ativa orçamentária decorrente da realização da receita.

QUESTÃO ERRADA: Receitas de capital são aquelas que, em geral, não aumentam as disponibilidades financeiras do Estado nem provocam efeito sobre o patrimônio líquido.

Receita efetiva X Receita não-efetiva

Receita efetiva: gera efeito sobre o patrimônio líquido. Fato contábil modificativo aumentativo. São as receitas correntes + transferências de capital.

Receita não-efetiva: não gera efeito sobre o patrimônio líquido. Fato permutativo. São as receitas de capital menos as transferências de capital.

Tanto receitas correntes como receitas de capital aumentam as disponibilidades, porém somente as receitas correntes + transferências de capital geram efeito sobre o patrimônio líquido.

QUESTÃO CERTA: Quadro I – Informações relativas à execução orçamentária de um município do Estado do Rio de Janeiro durante o exercício de 20×4 (Janeiro a Dezembro).

Descrição Valores em milhares

Receitas Tributárias 2.750.000,00

Receitas de Contribuições 440.000,00

Receita Patrimonial 770.000,00

Receita Industrial 8.200,00

Receita de Serviços 155.000,00

Transferências Correntes 3.500.000,00

Outras Receitas Correntes 1.700.000,00

Receitas de Operações de Crédito Internas 250.000,00

Antecipação da Receita Orçamentária 50.000,00

Receita de Amortização de empréstimos 65.000,00

Receita de Alienação de bens 10.000,00

Receitas de Depósitos e Cauções 20.000,00

Contribuições dos Servidores p/ Plano de Previdência 440.000,00

Compensação Financeira entre Regimes Previdenciários 5.000,00

Dedução de Receita para Formação do FUNDEF 190.000,00

Despesa com Juros e Encargos da Dívida 450.000,00

Despesa total com Pessoal Ativo 3.150.000,00

Despesa total com Pessoal Inativo 750.000,00

Despesa total com Pessoal Terceirizado 2.300.000,00

Considerando as informações do Quadro I e supondo que as receitas de contribuições geraram reconhecimento de obrigações e as transferências correntes decorreram da repartição das receitas tributárias, o montante de receitas orçamentárias efetivas arrecadadas pelo município no exercício de 20×4 foi de: 8.883.200,00;

O pulo do gato está aqui: “supondo que as receitas de contribuições geraram reconhecimento de obrigações” => se as receitas de contribuições geraram reconhecimento de obrigações, elas não são efetivas, portanto não entram no cálculo.

Receitas Tributárias ……………………….. 2.750.000,00

Receita Patrimonial……………………………  770.000,00

Receita Industrial…………………………………….8.200,00

Receita de Serviços…………………………….155.000,00

Transferências Correntes………………….3.500.000,00

Outras Receitas Correntes………………..1.700.000,00

Rec. Orç. Efetiva……………………………..8.883.200,00

OBS: As Receitas de Contribuições não entraram no cálculo pois segundo o enunciado elas geraram uma obrigação para a entidade.

QUESTÃO ERRADA:

A tabela precedente apresenta eventos ocorridos, referentes ao exercício de 2015 em determinado estado da Federação. Sabendo que foram liquidados 90% da despesa empenhada, julgue o próximo item, considerando as normas vigentes relativas aos demonstrativos contábeis do setor público. Nesse caso, a receita efetiva foi superior a R$ 41.000.

Receitas Efetivas são as receitas que afetam o Patrimônio Líquido (ou situação patrimonial líquida). Geralmente, As Receitas Correntes são as Efetivas (com exceção da Receita de Dívida Ativa que é Permutativa -> Não-Efetiva).

Dentre as Receitas de Capital, as Transferências de Capital também são classificadas como efetivas.

Na questão só temos o ICMS Arrecadado como efetiva, logo 33.800.

A questão quis que somássemos o recebimento da alienação dos bens imóveis, perfazendo 41.800. Porém sabemos que essas alienações são receitas de capital não-efetivas.

QUESTÃO ERRADA: Quando representam disponibilidades de recursos financeiros para o erário, os ingressos de recursos financeiros nos cofres do Estado são registrados como receitas orçamentárias.

VUNESP (2022):

QUESTÃO CERTA: Assinale a alternativa que contém a classificação correta para a receita em que os ingressos de disponibilidade de recursos não foram precedidos de registro de reconhecimento do direito e não constituem obrigações correspondentes: Receita orçamentária efetiva.

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