O Que É Receita Intraorçamentária? (com exemplos)

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Segundo o Manual de Contabilidade Aplicada ao Setor Público (MCASP): “A Portaria Conjunta STN/SOF nº 338/2006 definiu como intraorçamentárias: as operações que resultem de despesas de órgãos, fundos, autarquias, fundações, empresas estatais dependentes e outras entidades integrantes dos orçamentos fiscal e da seguridade social decorrentes da aquisição de materiais, bens e serviços, pagamento de impostos, taxas e contribuições, quando o recebedor dos recursos também for órgão, fundo, autarquia, fundação, empresa estatal dependente ou outra entidade constante desses orçamentos, no âmbito da mesma esfera de governo.”

FCC (2015):

QUESTÃO CERTA: As despesas intraorçamentárias são aquelas realizadas: entre os integrantes do orçamento fiscal e da seguridade social da mesma esfera de governo.

As despesas são classificadas como:

1) Despesa orçamentária – prevista no orçamento e provenientes e crédito adicional;

2) Despesa extraorçamentária – despesas não previstas no orçamento (fiança, caução, ARO, emissão de moeda, retenção em folha de pagamento);

3) Despesa intraorçamentária – despesas realizadas entre os integrantes do orçamento fiscal e da seguridade social na mesma esfera do governo.

CEBRASPE (2011):

QUESTÃO CERTA: As operações intraorçamentárias não representam novas entradas de recursos nos cofres públicos, mas apenas remanejamento de receitas entre eles.

CEBRASPE (2009):

QUESTÃO ERRADA: A Comissão Mista de Planos, Orçamentos Públicos e Fiscalização, do Congresso Nacional, classifica como de remanejamento a emenda à despesa que propõe acréscimo ou inclusão de dotações, simultaneamente à anulação de outras dotações, o que acarreta disputas regionais sempre que tais emendas são apresentadas por bancadas estaduais, que procuram transferir recursos de outras unidades da Federação.

Quando há o remanejamento não se transfere a dotação de unidade da federação para outra, o que ocorre é a transferência de uma dotação definida para tal despesa para outra dentro da mesma unidade federativa. exemplo, diminuir a dotação do transporte e aumentar na saúde.

CEBRASPE (2018):

QUESTÃO ERRADA: As receitas intraorçamentárias são a contrapartida das despesas classificadas na modalidade de aplicação 91 — aplicação direta decorrente de operação entre órgãos, fundos e entidades integrantes do orçamento fiscal e do orçamento da seguridade social —, mas não são capazes de possibilitar a anulação do efeito da dupla contagem na consolidação das contas governamentais.

Operações intraorçamentárias são aquelas realizadas entre órgãos e demais entidades da Administração Pública integrantes do orçamento fiscal e do orçamento da seguridade social do mesmo ente federativo; por isso, não representam novas entradas de recursos nos cofres públicos do ente, mas apenas movimentação de receitas entre seus órgãos. As receitas intraorçamentárias são a contrapartida das despesas classificadas na Modalidade de Aplicação “91 – Aplicação Direta Decorrente de Operação entre Órgãos, Fundos e Entidades Integrantes do Orçamento Fiscal e do Orçamento da Seguridade Social” que, devidamente identificadas, possibilitam anulação do efeito da dupla contagem na consolidação das contas governamentais.

Dessa forma, a fim de se evitar a dupla contagem dos valores financeiros objeto de operações intraorçamentárias na consolidação das contas públicas, a Portaria Interministerial STN/SOF nº 338/2006, incluiu as “Receitas Correntes Intraorçamentárias” e “Receitas de Capital Intraorçamentárias”, representadas, respectivamente, pelos códigos 7 e 8 em suas categorias econômicas. Essas classificações, segundo disposto pela Portaria que as criou, não constituem novas categorias econômicas de receita, mas apenas especificações das Categorias Econômicas “Receita Corrente” e “Receita de Capital”.

CEBRASPE (2013):

QUESTÃO ERRADA: Constitui uma receita extraorçamentária o pagamento de taxa ou contribuição efetuado por uma fundação a uma autarquia da mesma esfera de governo.

Constitui, em verdade, uma receita intraorçamentária. As receitas intraorçamentárias têm a função de se contrapor às despesas intraorçamentárias para se anularem e evitar a dupla contagem. São oriundas de operações realizadas entre órgãos e demais entidades da Administração Pública integrantes do orçamento fiscal e da seguridade social de uma mesma esfera de governo. Assim, constitui uma receita intraorçamentária o pagamento de taxa ou contribuição efetuado por uma fundação a uma autarquia da mesma esfera de governo.

CEBRASPE (2013):

QUESTÃO CERTA: Receitas intraorçamentárias são ingressos provenientes de operação entre órgãos, fundos e entidades integrantes dos orçamentos fiscal e da seguridade social e devem ser excluídas da consolidação das contas públicas.

CEBRASPE (2014):

QUESTÃO CERTA: As classificações de receitas correntes intraorçamentárias e de receitas de capital intraorçamentárias têm objetivos distintos da classificação da receita por categoria econômica.

Está certo! A classificação quanto à categoria econômica visa identificar o impacto das decisões do governo na Economia Nacional (corrente ou capital). As operações intraorçamentárias são aquelas realizadas entre unidades do Orçamento Fiscal e Orçamento da Seguridade Social. Exemplo: Tribunal de Contas da União contrata a ESAF para realização de concurso, o recurso não sai da conta única do tesouro, só é transferido para unidade orçamentária diferente. Receitas e despesas intraorçamentárias não são classificações diferentes, só identificam que as operações foram realizadas entre unidades do OF e OSS. Lembrando que o Orçamento de Investimento não está presente nas operações intraorçamentárias. 

RECEITAS INTRAORÇAMENTÁRIAS: Não constituem novas categorias econômicas, mas sim meras especificações, evitando a dupla contagem.

Nível categoria econômica: É utilizado para mensurar o impacto das decisões do Governo na economia nacional.

Codificações das receitas intraorçamentárias: têm a finalidade de discriminar as receitas referentes às operações entre órgãos, fundos, autarquias, fundações públicas, empresas estatais dependentes e outras entidades integrantes do orçamento fiscal e da seguridade social.

CEBRASPE (2013):

QUESTÃO ERRADA: As receitas intraorçamentárias arrecadadas devem ser computadas no cálculo anual da RCL.

As receitas intraorçamentárias não devem ser computadas no cálculo anual da RCL.

A receita intraorçamentárias são receitas oriundas de operações realizadas entre órgãos e demais entidades da Administração Pública integrantes do orçamento fiscal e da seguridade social de uma mesma esfera de governo. Elas não constituem novas categorias econômicas de receita, mas sim meras especificações das categoria (corrente e de capital) a fim de possibilitar a identificação das respectivas operações intraorçamentárias e dessa forma, evitar a dupla contagem de tais receitas.

O cálculo da RCL é apurado somando-se as receitas arrecadadas no mês em referência e nos onze anteriores, excluídas as duplicidades.

FGV (2023):

QUESTÃO CERTA: O Manual de Contabilidade Aplicada ao Setor Público (MCASP) consolida regras relativas ao controle e registro de transações intraorçamentárias e orienta que, para os repasses financeiros em duodécimos aos órgãos dos Poderes Legislativo e Judiciário dos recursos correspondentes às dotações orçamentárias desses órgãos: não deve ocorrer o registro de receita e despesa intraorçamentárias.

“Por outro lado, não deve ocorrer o registro de receita e despesa intraorçamentárias nas descentralizações financeiras para execução do orçamento, inclusive nas descentralizações de créditos orçamentários efetuadas no âmbito do respectivo ente da Federação para execução de ações de responsabilidade do órgão, fundo ou entidade descentralizadora.

São exemplos:

• Repasses financeiros em duodécimos aos órgãos dos Poderes Legislativo, Judiciário, do Ministério Público e da Defensoria Pública dos recursos correspondentes às dotações orçamentárias desses órgãos.

• Repasses financeiros ao RPPS destinados à cobertura de insuficiências financeiras do respectivo regime próprio, decorrentes do pagamento de benefícios previdenciários.

• Demais descentralizações financeiras para execução do orçamento.”

CEBRASPE (2009):

QUESTÃO CERTA: As receitas intraorçamentárias se contrapõem às despesas intraorçamentárias e se referem a operações entre órgãos e entidades integrantes dos orçamentos fiscal e da seguridade social da mesma esfera governamental.

As receitas intraorçamentárias têm a função de se contrapor às despesas intraorçamentárias para se anularem e evitar a dupla contagem. São oriundas de operações realizadas entre órgãos e demais entidades da Administração Pública integrantes do orçamento fiscal e da seguridade social de uma mesma esfera de governo. Têm a finalidade de discriminar as receitas referentes às operações entre órgãos, fundos, autarquias, fundações públicas, empresas estatais dependentes e outras entidades integrantes do orçamento fiscal e da seguridade social.

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Receitas Correntes Intra-Orçamentárias

Conceito

Entre as mudanças mais importantes se destaca a criação das Receitas Correntes Intra-Orçamentárias, assim entendidas as receitas correntes de órgãos, fundos, autarquias, fundações, empresas estatais dependentes e outras entidades integrantes dos orçamentos fiscal e da seguridade social decorrentes do fornecimento de materiais, bens e serviços, recebimentos de impostos, taxas e contribuições, além de outras operações, quando o fato que originar a receita decorrer de despesa de órgão, fundo, autarquia, fundação, empresa estatal dependente ou outra entidade constante desses orçamentos, no âmbito da mesma esfera de governo.

As receitas intra-orçamentárias constituem contrapartida das despesas realizadas na Modalidade de Aplicação “91 – Aplicação Direta Decorrente de Operação entre Órgãos, Fundos e Entidades Integrantes dos Orçamentos Fiscal e da Seguridade Social”, incluída na Portaria Interministerial STN/SOF n° 163/2001 pela Portaria Interministerial STN/SOF nº 688, de 14 de outubro de 2005. Dessa forma, na consolidação das contas públicas, essas despesas e receitas poderão ser identificadas, de modo que se anulem os efeitos das duplas contagens decorrentes de sua inclusão no orçamento.

CEBRASPE (2010):

QUESTÃO ERRADA: Receitas intraorçamentárias são diferentes de receitas correntes e de capital.

Receitas Correntes Intraorçamentárias e Receitas de Capital Intraorçamentárias.

CEBRASPE (2013):

QUESTÃO ERRADA: As receitas de operações intraorçamentárias resultam das operações realizadas entre órgãos e demais entidades da administração pública integrantes do orçamento fiscal e do orçamento da seguridade social do mesmo ente federativo, representando novas entradas de recursos nos cofres públicos do ente, sem provocar, contudo, efeitos sobre o patrimônio líquido.

Não são novas receitas/ entradas. Operações intraorçamentárias são aquelas realizadas entre órgãos e demais entidades da Administração Pública integrantes dos Orçamentos Fiscal e da Seguridade Social do mesmo ente federativo. Não representam novas entradas de recursos nos cofres públicos do ente, mas apenas remanejamento de receitas entre seus órgãos.

Operações intraorçamentárias são aquelas realizadas entre órgãos e demais entidades da Administração Pública integrantes dos Orçamentos Fiscal e da Seguridade Social do mesmo ente federativoNão representam novas entradas de recursos nos cofres públicos do ente, mas apenas remanejamento de receitas entre seus órgãos.

As receitas intraorçamentárias são contrapartida de despesas que, devidamente identificadas, evitam a dupla contagem na consolidação das contas governamentais. São classificadas na modalidade de aplicação 91 – Aplicação Direta Decorrente de Operação entre Órgãos, Fundos e Entidades Integrantes do Orçamento Fiscal e do Orçamento da Seguridade Social.

CEBRASPE (2007):

QUESTÃO CERTA: A Lei n.º 4.320/1964, em seu art. 11, classifica a receita orçamentária em duas categorias econômicas: receitas correntes e receitas de capital. Com a Portaria Interministerial STN/SOF n.o 338/2006, essas categorias econômicas foram detalhadas em receitas correntes intra-orçamentárias e receitas de capital intraorçamentárias, constituindo, assim, contrapartida das despesas intra-orçamentárias. Com relação ao efeito das contas de natureza intra-orçamentária na consolidação das contas públicas, julgue o item abaixo. Com o novo detalhamento, as despesas e receitas intraorçamentárias poderão ser identificadas de modo que se anulem os efeitos das duplas contagens decorrentes de sua inclusão no orçamento.

CEBRASPE (2013):

QUESTÃO ERRADA: Como se destinam ao registro de receitas provenientes de órgãos pertencentes ao mesmo orçamento do ente público, as contas de receitas intra-orçamentárias não têm a mesma função da receita original, sendo criadas a partir de base própria pela Secretaria do Tesouro Nacional.

Receitas ou ingressos intraorçamentárias: São receitas oriundas de operações realizadas entre órgãos e demais entidades da Administração Pública integrantes do orçamento fiscal e da seguridade social de uma mesma esfera de governo.

Têm a finalidade de discriminar as receitas referentes às operações entre órgãos, fundos, autarquias, fundações públicas, empresas estatais dependentes e outras entidades.

Importante destacar que não são novas categorias econômicas de receita, mas sim meras especificações das categorias corrente e capital. Portanto, possuem mesma função da receita original.

Foram instituídas pela Portaria Interministerial STN/SOF 163, 04 de maio de 2001.

CEBRASPE (2023):

QUESTÃO ERRADA: O ente governamental transferidor de recursos utiliza o regime patrimonial para registrar valores que arrecadou, ao passo que o ente recebedor dos recursos reconhece-os como receita orçamentária.

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    Several states have oral help programs to help low-income families obtain the dental therapy they require. Other options consist of complimentary clinics run by clinical and oral volunteers or gives to cover expenses that you may not have the ability to cover under remarkable situations. Rather than going to a full orthodontic method, think about checking out a dental college. Most states have institutions that are open to taking people on specific days.
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    With your purchase from Byte, obtain a totally free retainer, complimentary whitening treatment, and help from a medical team. Power chains are attached rows of elastics, generally used with typical steel or ceramic brackets. These braces develop more pressure and force in relocating the teeth and are generally made use of to shut gaps in between teeth. While traditional steel and ceramic braces use elastic band to link braces to the cord, self-ligating dental braces have brackets that clip best onto the cord. The brackets are smaller sized and can be clear, making them less recognizable.

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  37. Recycling keeps waste out of garbage dumps and remains to expand in appeal in the USA. Before 1990, just 15 percent of recyclable garbage was separated. S. Environmental Protection Agency, the amount had actually expanded to 32.1 percent. She is also a Master Gardener with over 40+ years of experience and 20+ years of creating experience. Mary is likewise a member of The Spruce Gardening and Plant Treatment Review Board.

    Turn the waste disposal unit on and run cold water as the peels grind. If your garbage disposal has a rubber gasket on top, it needs to be cleaned up below as food bits splash up onto it. Some rubber gaskets are detachable, so follow your brand’s cleaning directions. ” If it’s not detachable, ensure to purge the underside with water or clean it with a brush, towel or sponge to remove particles,” she claims.

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    While it’s possible for one to clean up a trash can themselves, a trash bin cleaning up solution is a much better choice. These services will coordinate with a home owner’s trash day to clean the containers as required. If taking out the trash seems like more of a job than it should, it’s time for more information regarding the most effective trash bin cleaning services. The identification of high-touch surfaces and products in each client treatment area is a necessary prerequisite to the growth of cleaning treatments, as these will certainly often vary by area, ward and center.
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  41. Fluoride, a naturally taking place mineral, helps avoid tooth cavities as well as can even turn around the earliest phases of tooth damage. Due to its advantages for teeth, fluoride is added to many public water materials. It’s additionally a typical active ingredient in tooth paste as well as mouth rinses. But bottled water typically does not consist of fluoride. Tooth cavities are completely harmed areas in the hard surface area of your teeth that turn into tiny openings or openings. Fluoride can aid enhance your tooth enamel as well as protect against degeneration.

    Maintaining a routine schedule of oral consultations is necessary to avoid troubles and protect your dental health and wellness. Speak with your dental professional to determine when your next appointment must be. Commonly, you’ll have oral X-rays taken at the start of your appointment.
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    Routine preventive oral check-ups aid ensure problems are captured and dealt with as early as feasible. That implies regular oral care assists protect you from excruciating dental health problems and a lot more expensive treatments later. Routine dental check-ups are extremely important for preserving great dental health and overall well-being. They assist in preventing dental issues, identify systemic illness, and provide recommendations on keeping healthy teeth and gum tissues. If you have not visited the dental expert in a while, it’s about time to set up a visit and prioritise your dental health and wellness.
    Normal oral exams are especially crucial for avoiding dental caries and cavities. Plaque, a sticky film of microorganisms that bases on teeth, can result in dental cavity and tooth cavities if not removed through normal cleaning and flossing. During a dental check-up, your dental practitioner can eliminate any built-up plaque and give a specialist cleansing, which can aid avoid dental caries and cavities.

    Constant brushing and flossing and regular brows through to your dental expert can help reduce plaque build-up on your teeth. Also, remain in song with your mouth– check out your teeth carefully in a mirror often. If you have brown teeth or see yourgums are bleedingor swollen, it’s probably a great idea to consult with your dental expert. When you have aproper oral wellness routineof cleaning two times day-to-day and flossing daily, look forat-home teeth-whitening productsto help preserve your pearly whites. It is not uncommon for teeth to appear blemished, regardless of whether it is dangerous or otherwise. Nevertheless, due to media, it is currently commonly approved that healthy teeth have all-natural white discolorations.

    Brackets imitate manages, holding the arc wires that move your teeth. There are a number of sorts of brackets, consisting of stainless steel and tooth-colored ceramic or plastic. Sometimes the dental practitioner will certainly cement brackets to the backs of your teeth, in order to hide them from sight. The dental professional or orthodontist you choose will certainly ask questions regarding your health, do a clinical test, take a digital scan of your teeth, take photos of your face and teeth, and order X-rays of the mouth and head.

    A salt rinse also helps alkalize your mouth and remove the destructive acids created by germs in your mouth. Coconut oil drawing is excellent for your mouth considering that it has natural anti-inflammatory and antibacterial residential or commercial properties. Hydroxyapatite tooth paste is an alternative to fluoride toothpaste. HAP has comparable advantages to fluoride, but none of the negative effects. Brand names like Boka or RiseWell market top quality HAP toothpastes as well.
    Kinds Of Cavities
    Although the onset of dental caries are amenable to treatment, the sophisticated stages might bring about tooth loss together with a host of other difficulties. The standard tenet for treating dental cavity is as a result early recognition of the problem, when the tooth can still be salvaged. Do you see when you clean and also floss this fuzzy sensation disappears? When we don’t comb and also floss the bacteria as well as foods we consume develop as well as create a sticky compound called plaque.

    Nonetheless, glass ionomer dental fillings aren’t as solid as various other materials such as resin or composite. They don’t last as long since they’re extra at risk to use down quicker. Amalgam dental fillings, additionally referred to as silver dental fillings, are a prominent choice for tooth cavity dental filling. Made from a blend of silver, tin, zinc, copper, and mercury, amalgam fillings are really solid and long lasting. They often tend to last longer than the majority of various other tooth filling up products.

    The external layer of enamel is covered in thousands of small, permeable openings called “tubules.” Tubules can catch discolor fragments, making teeth look darker with time. But the layer underneath your enamel– called dentin– has an all-natural yellow hue to it too. There are physical adjustments that can happen inside of your tooth while it’s developing, due to medicine or minerals, that change the color of your tooth. But also for the most part, tooth stains take place since our teeth just normally take in spots from foods and also the atmosphere we live in. Especially as we age or expose our teeth to those compounds on a much more regular basis than other people. Tooth discolorations doesn’t simply come from having naturally dark teeth or drinking a lot of coffee.

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