O Que É Identificação INTRA OFSS?

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QUESTÃO CERTA: Quando da consolidação das contas públicas, a identificação INTRA OFSS representa os saldos excluídos nos demonstrativos consolidados do orçamento fiscal e da seguridade social, quando de um mesmo ente.

Correta. Conforme MPCASP 7ª Ed. pág 10.

QUESTÃO CERTA: A estrutura do PCASP foi elaborada de forma a identificar as contas, segregando os valores gerados a partir de transações que serão incluídas ou não na consolidação contábil.

MCASP – Parte IV – Plano de Contas Aplicado ao Setor Público Página 29 Dessa forma, a estrutura do plano de contas foi elaborada de forma a identificar as contas segregando os valores gerados a partir de transações que serão incluídas na consolidação e as que serão excluídas (saldos de transações intra e inter Orçamento Fiscal e da Seguridade Social (OFSS)), ou seja, se uma transferência, por exemplo, ocorre entre unidades da mesma esfera de governo, pertencentes ao OFSS, o registro contábil evidenciará este fato, demonstrando por meio do código da conta contábil que o valor resultou de uma operação intragovernamental, tanto na unidade transferidora, quanto na unidade recebedora. Tal mecanismo possibilitará a exclusão dos saldos recíprocos quando ocorrer a consolidação contábil.

QUESTÃO CERTA De acordo com o Manual de Contabilidade Aplicado ao Setor Público (MCASP), “os entes da Federação somente poderão detalhar a conta contábil nos níveis posteriores ao nível apresentado na relação de contas do PCASP. Por exemplo, caso uma conta esteja detalhada no PCASP até o 6° nível (item), o ente poderá detalhá-la apenas a partir do 7° nível (subitem), sendo vedada a alteração dos 6 primeiros níveis”. Considerando-se inclusive as demais prescrições do MCASP, é correto afirmar que: a única exceção a esta regra corresponde à abertura do 5° nível (subtítulo) das contas de Natureza de Informação Patrimonial, que obrigatoriamente será classificado em Intra OFSS, Inter OFSS (União, estados ou municípios) ou Consolidação.

QUESTÃO CERTA: Para possibilitar a consolidação das contas públicas nos diversos níveis de governo com a adequada elaboração das DCASP, foi criado no PCASP um mecanismo para a segregação dos valores das transações a serem incluídas ou excluídas na consolidação: a utilização do 5.º nível (subtítulo) das classes 1, 2, 3 e 4 do PCASP para identificar os saldos recíprocos nas contas de natureza patrimonial. Conforme esse mecanismo, as contas das operações que compreendem os saldos a serem excluídos dos demonstrativos consolidados do orçamento fiscal e da seguridade social (OFSS) de um mesmo ente devem ser identificadas pelo dígito: 2 (intra OFSS).

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5º Nível (Subtítulo) – Consolidação

x.x.x.x.1.xx.xx: CONSOLIDAÇÃO: compreende os saldos que não serão excluídos nos demonstrativos consolidados do orçamento fiscal e da seguridade social (OFSS).

x.x.x.x.2.xx.xx: INTRA OFSS: Compreende os saldos que serão excluídos nos demonstrativos consolidados do OFSS do mesmo ente.

x.x.x.x.3.xx.xx: INTER OFSS – UNIÃO: compreende os saldos que serão excluídos nos demonstrativos consolidados do OFSS de entes públicos distintos, resultantes das transações entre o ente e a União.

x.x.x.x.4.xx.xx: INTER OFSS – ESTADO: compreende os saldos que serão excluídos nos demonstrativos consolidados do OFSS de entes públicos distintos, resultantes das transações entre o ente e um estado.

x.x.x.x.5.xx.xx: INTER OFSS – MUNICÍPIO: compreende os saldos que serão excluídos nos demonstrativos consolidados do OFSS de entes públicos distintos, resultantes das transações entre o ente e um município.

Fonte: MCASP.

FGV (2019):

QUESTÃO CERTA: O Plano de Contas Aplicado ao Setor Público (PCASP) estabeleceu um mecanismo para possibilitar a consolidação das contas públicas nos diversos níveis de governo. O mecanismo identifica o 5º nível de detalhamento das contas quando os respectivos saldos devem ser excluídos ou não da consolidação. Dessa forma, os saldos de operações decorrentes de transações entre entidades que pertencem ao Orçamento Fiscal e da Seguridade Social do mesmo ente público devem ser identificados no 5º nível com o dígito: 2.

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  175. I have noticed that over the course of creating a relationship with real estate owners, you’ll be able to get them to understand that, in every single real estate exchange, a commission amount is paid. Finally, FSBO sellers do not “save” the commission payment. Rather, they struggle to earn the commission through doing a great agent’s occupation. In completing this task, they invest their money in addition to time to accomplish, as best they could, the obligations of an agent. Those jobs include getting known the home by marketing, introducing the home to willing buyers, creating a sense of buyer urgency in order to make prompt an offer, making arrangement for home inspections, handling qualification investigations with the financial institution, supervising fixes, and aiding the closing.

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  195. Hey there would you mind sharing which blog platform you’re working with? I’m going to start my own blog soon but I’m having a tough time selecting between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your layout seems different then most blogs and I’m looking for something unique. P.S My apologies for being off-topic but I had to ask!

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  199. Heya just wanted to give you a quick heads up and let you know a few of the pictures aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different web browsers and both show the same outcome.

  200. After I initially commented I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I recieve 4 emails with the exact same comment. Is there a means you can remove me from that service? Thanks a lot.

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  208. I have noticed that over the course of constructing a relationship with real estate managers, you’ll be able to get them to understand that, in every real estate exchange, a commission is paid. All things considered, FSBO sellers don’t “save” the percentage. Rather, they struggle to win the commission by doing a great agent’s occupation. In completing this task, they spend their money and time to carry out, as best they might, the tasks of an representative. Those tasks include revealing the home through marketing, introducing the home to willing buyers, creating a sense of buyer urgency in order to prompt an offer, organizing home inspections, controlling qualification investigations with the loan company, supervising repairs, and facilitating the closing of the deal.

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