Documentos para Efetuar a Liquidação da Despesa


Lei 4.320/64- Art. 63, § 2º A liquidação da despesa por fornecimentos feitos ou serviços prestados terá por base:

I – o contrato, ajuste ou acordo respectivo;

II – a nota de empenho;

III – os comprovantes da entrega de material ou da prestação efetiva do serviço.

Banca própria IF-CE (2012):

QUESTÃO ERRADA: A liquidação da despesa por fornecimentos feitos ou serviços prestados terá por base o contrato, o ajuste ou acordo respectivo, a nota de liquidação e os comprovantes da entrega de material ou da prestação efetiva do serviço.

Banca própria IF-PE (2019):

QUESTÃO CERTA: Há um momento da despesa orçamentária cuja execução deve, de acordo com o que determina a Lei nº. 4.320, de 17 de março de 1964, ter como base o contrato, ajuste ou acordo específico, a nota de empenho e os comprovantes de entrega de material ou da prestação efetiva do serviço. Essa referência se refere à (ao): liquidação da despesa.

Banca própria UPENET/IAUPE (2012):

QUESTÃO ERRADA: A liquidação da despesa pública prescinde dos comprovantes da entrega de material ou da prestação efetiva do serviço.

Prescinde significa “dispensa”, o que não é verdade.

Banca própria da Marina (2011):

QUESTÃO ERRADA: A liquidação da despesa por fornecimentos feitos ou serviços prestados não terá por base os comprovantes da entrega de material ou da prestação efetiva do serviço.

CEBRASPE (2019):

QUESTÃO CERTA: Conforme a legislação específica, a liquidação da despesa deve ter como referência os seguintes elementos: contrato, ajuste ou acordo; a nota de empenho; comprovantes da entrega do material ou da prestação efetiva do serviço.


FUNRIO (2018):

QUESTÃO ERRADA: Avalie se os documentos a seguir são necessários para a liquidação da despesa: A ordem de pagamento.

CEBRASPE (2015):

QUESTÃO CERTA: O empenho, que é estágio da despesa pública, não se confunde com a nota de empenho, pois nem todo empenho possui uma nota de empenho emitida.

Sim, no caso do pagamento de servidores não se emiti milhares de notas de empenho. A emissão da nota é que fica dispensada. Veja bem: a emissão. Isso, segundo a Lei 4.320.

CEBRASPE (2013):

QUESTÃO CERTA: Suponha que uma escola municipal tenha adquirido, de forma emergencial, uma caixa de lápis e que, dado o valor irrisório da compra, não tenha havido licitação nem emissão da nota de empenho. Nessa situação, a liquidação da despesa terá por base o comprovante da entrega do material.


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