Quais São as Fases do Ciclo Orçamentário?

Por
Daniel Silva
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As fases do ciclo orçamentário são as seguintes:

  1. Elaboração e Planejamento.
  2. Discussão, estudo e aprovação.
  3. Execução orçamentária e financeira.
  4. Avaliação e controle.

O Ciclo Orçamentário é o período de tempo em que se processam as atividades típicas do orçamento público, desde sua concepção até a avaliação final.

São 8 as etapas.

Primeiro – Elaboração PPA a cada 4 anos pelo Poder Executivo

O documento contempla a diretrizes, metas e objetivos (DOM) das Administração Pública em relação as despesas de capital e outras delas decorrentes e para as despesas relativos aos programas de duração continuada. O Poder Executivo elabora o PPA sempre que um novo governante inicia o mandato. Em seu primeiro ano de governo, o chefe do executivo conta com a colaboração de cada um dos três poderes e segmentos sociais na elaboração do Plano Plurianual. Alguns gestores realizam audiências públicas ou elaboram as propostas com assessoria do corpo técnico–administrativo. O Chefe do executivo deverá encaminhar o projeto de PPA até o dia 31 de agosto para a casa legislativa respectiva da esfera.

Segundo – Análise, discussão e aprovação do PPA no Poder Legislativo

Os parlamentares analisam, discutem e aprovam o PPA. É nesse momento que a sociedade pode e deve participar da discussão por meio de audiências públicas e outros canais de comunicação com os parlamentares.  Os parlamentares deverão devolver o PPA para o executivo até o dia 22 de dezembro do mesmo ano.

Terceiro – O Poder Executivo elabora a LDO

Com o PPA aprovado, a próxima etapa é a elaboração da LDO pelo Poder Executivo. A LDO contempla as metas e prioridades da Administração Pública para as despesas de capital para o exercício financeiro subsequente, orientará a elaboração da LOA, disporá sobre as alterações na legislação tributária e estabelecerá a política de aplicação das agências financeiras oficiais de fomento.

Quarto – LDO enviada para votação no Poder Legislativo

A LDO é encaminhada pelo Executivo para o Legislativo até a data 15 e abril e o legislativo a devolve até a data 17 de julho.

A LDO é elaborada todos os anos. É o conjunto de regras para que o orçamento daquele ano tenha um equilíbrio de quanto se arrecada e gasta e o quanto o Poder Público deve economizar para o pagamento a dívida pública.  O prazo para envio da LDO pelo Poder Executivo para o Legislativo é 15 de abril e, no mesmo ano, o Poder Legislativo deverá devolver o projeto até a data 17 de julho para que o Poder Executivo possa sancioná-lo ou vetá-lo.

Quinto – O orçamento é elaborado pelo Poder Executivo

Já com o PPA e LDO aprovados, inicia-se a elaboração da LOA. A lei contempla a previsão de receitas e a fixação de despesas.

Sexto –  O legislativo examina a LOA

Novamente a população poderá ser ouvida sobre forma de audiências públicas e os parlamentares poderão apresentar emendas ao projeto de lei orçamentária previamente à votação e aprovação.

Sétimo – Execução e acompanhamento

Com a LOA aprovada, inicia-se a execução do orçamento e o acompanhamento pode ser feito pela sociedade pelo Portal da Transparência ou até mesmo por meio da Lei de acesso à informação.

Oitavo – Prestação de Contas

O executivo envia para os parlamentares no mês de dezembro o balanço de tudo que foi executado.

FGV (2023):

QUESTÃO CERTA: O projeto de Lei Orçamentária Anual é enviado ao Presidente da República para sanção e publicação no Diário Oficial da União após a seguinte fase do ciclo orçamentário: Aprovação.

CEBRASPE (2013):

QUESTÃO CERTA: O processo de apreciação do projeto de Lei Orçamentária Anual na Comissão Mista de Orçamento inicia-se com a realização de audiências públicas.

Resolução nº 1/2006 do Congresso Nacional:

Art. 29. A CMO realizará audiências públicas para o debate e o aprimoramento do projeto, para as quais convidará Ministros ou representantes dos órgãos de Planejamento, Orçamento e Fazenda do Poder Executivo e representantes dos órgãos e entidades integrantes das áreas temáticas.

CEBRASPE (2020):

QUESTÃO CERTA: Assinale a opção que indica o momento do processo orçamentário em que é feita a avaliação do cumprimento do programa de trabalho, expresso em termos monetários e em termos de realizações de obras e prestação de serviços: controle.

Ciclo Orçamentário

–> Elaboração (Executivo)

–> Discussão/Estudo/Aprovação (Legislativo)

–> Execução (Executivo)

–> Avaliação/Controle (Legislativo)

“Avaliação” – palavra-chave para saber que é o momento de ter o controle.

CEBRASPE (2016):

QUESTÃO ERRADA: No processo orçamentário, a aprovação da lei orçamentária anual representa a fase final de um processo complexo, formado por diversas etapas que antecedem essa aprovação. 

ERRADO. A aprovação da LOA não representa a fase final do processo (ciclo orçamentário). A última fase poderia vir como AVALIAÇÃO, CONTROLE, JULGAMENTO DAS CONTAS…

FASES: Elaboração / Estudo e aprovação / Execução / Controle e Avaliação

Sanches desdobra ainda em 8 fases:

Formulação do PPA pelo Executivo (1), Apreciação e adequação do PPA pelo Legislativo (2), Proposição da LDO pelo executivo (3), apreciação e adequação da LDO pelo Legislativo (4), Elaboração da LOA pelo executivo (5), Apreciação, adequação e autorização da LOA pelo legislativo (6), Execução dos orçamentos aprovados (7), avaliação da execução e julgamento das contas (8).

CEBRASPE (2021):

QUESTÃO ERRADA: No Brasil, o ciclo orçamentário se divide em duas etapas: a elaboração/planejamento da proposta orçamentária e a execução orçamentária/financeira.

Identifica-se, basicamente, quatro etapas no ciclo ou processo orçamentário:

a)             Elaboração da proposta orçamentária;

b)             Discussão e aprovação da Lei do Orçamento;

c)              Execução orçamentária e financeira; e

d)             Controle

CEBRASPE (2013):

QUESTÃO CERTA: O ciclo orçamentário corresponde ao período de tempo em que se processam as atividades típicas do orçamento público, desde sua concepção até a apreciação final.

CEBRASPE (2013):

QUESTÃO CERTA: Nos termos da CF, o ciclo orçamentário desdobra-se em oito fases, cada uma com ritmo próprio, finalidade distinta e periodicidade definida.

CEBRASPE (2015):

QUESTÃO CERTA: O ciclo orçamentário inicia-se com a formulação do planejamento plurianual pelo Poder Executivo e encerra-se com a avaliação da execução e do julgamento das contas.

CEBRASPE (2017):

QUESTÃO CERTA: O ciclo orçamentário é o período de tempo em que se processam as atividades típicas do orçamento público. Em sua concepção ampliada — adotada pela Constituição Federal de 1988 —, tal ciclo desdobra-se em oito fases. Uma dessas fases corresponde à elaboração da proposta de orçamento pelo Poder Executivo e a sua submissão ao Poder Legislativo. Essa fase ocorre: logo após a apreciação e a adequação da lei de diretrizes orçamentárias pelo Poder Legislativo.

Segundo Sanches, extraído de “SANCHES, Osvaldo Maldonado: O ciclo orçamentário: uma reavaliação à luz da Constituição de 1988: Revista de Administração Pública, Rio de Janeiro: FGV, v. 27, n.4, pp. 54-76, out./dez. 1993”, o ciclo orçamentário ampliado desdobrar-se em oito fases, quais sejam:

  • Formulação do planejamento plurianual, pelo Executivo;
  • Apreciação e adequação do plano, pelo Legislativo;
  • Proposição de metas e prioridades para a administração e da política de alocação de recursos pelo Executivo;
  • Apreciação e adequação da LDO, pelo Legislativo;
  • Elaboração da proposta de orçamento, pelo Executivo;
  • Apreciação, adequação e autorização legislativa;
  • Execução dos orçamentos aprovados;
  • Avaliação da execução e julgamento das contas.

CEBRASPE (2016):

QUESTÃO CERTA: O processo orçamentário envolve a fase de elaboração das leis orçamentárias e a fase de execução orçamentária.

CEBRASPE (2018):

QUESTÃO ERRADA: O ciclo orçamentário inicia-se com a elaboração do projeto de lei orçamentária e se encerra com a publicação da lei do orçamento pelo Poder Executivo, após sua aprovação pelo Poder Legislativo.

VUNESP (2015):

QUESTÃO CERTA: O Orçamento Público tem duas finalidades genéricas e primordiais. Uma é a de planejamento e a outra, que também representa a última fase do processo orçamentário, é a de: controle.

CEBRASPE (2018):

QUESTÃO CERTA: A LDO deve anteceder a edição da LOA, independentemente da esfera federativa, em virtude do seu caráter anual.

VUNESP (2018):

QUESTÃO CERTA: A execução orçamentária é a fase do ciclo orçamentário em que se executa (m): os programas contemplados no planejamento, mediante ações que possibilitam atingir diretrizes, objetivos e metas estabelecidos.

Elaboração: até 31/08

Elaboração: são realizados estudos, definidos os objetivos, metas, e estimados os valores necessários para a realização destas prioridades; Elaboram suas próprias propostas orçamentárias: Legislativo, Judiciário, Ministério Público e Tribunais de Contas; As propostas são consolidadas pela Secretaria do Orçamento Federal (SOF) em um único orçamento (princípio da unidade), o qual é repassado ao Presidente da República; O Presidente envia a proposta orçamentária consolidada ao Legislativo.

Aprovação; até 22/12

Aprovação: trata-se do próprio processo legislativo, visto que o orçamento é uma lei em sentido formal; Inicialmente, a proposta é recebida pela Comissão Mista Permanente de Orçamento, a qual cabe emitir um parecer sobre o mesmo; A proposta é apreciada pelas duas Casas do Congresso Nacional. Nesta fase ocorrem discussões, emendas e, finalmente, a votação; Caso aprovado, o projeto é enviado ao Presidente da República para a sanção e publicação no Diário Oficial da União.

Execução: ano subsequente

Execução: é o próprio processamento das despesas previstas; O Executivo tem até 30 dias para estabelecer, por meio de decreto, o cronograma de execução mensal de desembolso; A SOF descentraliza as dotações orçamentárias, distribuindo-as às unidades orçamentárias; A fase de execução tem a exata duração do ano civil.

Controle:

Controle e Avaliação: é a aferição e o acompanhamento da execução das despesas, verificando se os prazos estão sendo cumpridos e os padrões e normas estão sendo respeitados. No âmbito externo, o controle é realizado pelo Congresso Nacional, auxiliado pelo Tribunal de Contas da União (TCU); no âmbito interno, é exercido pela Controladoria Geral da União (CGU).

CEBRASPE (2019):

QUESTÃO CERTA: O início da etapa de controle relativo a lei orçamentária anual coincide com o início do exercício financeiro e prolonga-se para depois do encerramento desse exercício.

No ciclo orçamentário, a etapa do controle se inicia de forma concomitante com o início do exercício financeiro ao qual se refere a lei orçamentário anual e prolonga-se para depois do encerramento desse exercício, até que as contas relativas a esse exercício financeiro sejam prestadas e aprovadas pelos tribunais de contas.

CEBRASPE (2017):

QUESTÃO CERTA: Constituído por diversas etapas, desde a proposta orçamentária até a aprovação da lei orçamentária, o ciclo orçamentário é, ao longo de todo exercício, um processo intermitente no que diz respeito a análises e decisões.

Intermitente: em que ocorrem interrupções; que cessa e recomeça por intervalos; intervalado, descontínuo.

CEBRASPE (2014):

QUESTÃO CERTA: A duração do ciclo orçamentário é superior a um exercício financeiro, ou seja, o ciclo orçamentário não coincide com o ano civil.

CEBRASPE (2020):

QUESTÃO ERRADA: O ciclo orçamentário, em respeito ao princípio da anualidade, deve ter a duração de um exercício financeiro que coincida com o ano civil.

Errado. O ciclo orçamentário engloba 3 exercícios. Por exemplo, a LOA de 2021 da União será encaminhada ao Congresso Nacional em 2020 (31/08) e aprovada. Será executada em 2021 (01/01 a 31/12) e por fim terá suas contas prestadas em 2022, com o parecer do TCU e o julgamento pelo CN.

CEBRASPE (2013):

QUESTÃO ERRADA: O processo orçamentário, com duração de um exercício financeiro, evidencia as etapas de elaboração, discussão e aprovação da Lei Orçamentária Anual.

O que coincide com o ano civil é a execução orçamentária (bem como o controle) – os quais, ambos, estão compreendidos pelo ciclo orçamentário, isto é, o ciclo possui mais coisas que não caminham de mãos dadas com o ano civil.

CEBRASPE (2010):

QUESTÃO CERTA: O ciclo orçamentário compreende um período de tempo que se inicia antes do exercício correspondente àquele em que o orçamento deve entrar em vigor, sendo necessariamente superior a um ano.

CEBRASPE (2014):

QUESTÃO CERTA: A duração do ciclo orçamentário é superior a um exercício financeiro, ou seja, o ciclo orçamentário não coincide com o ano civil.

CEBRASPE (2015):

QUESTÃO ERRADA: As fases do ciclo orçamentário podem ser aglutinadas de acordo com suas finalidades e periodicidades.

O CICLO ORÇAMENTÁRIO É: 

– Um processo contínuo, dinâmico e flexível;

– Insuscetível de aglutinação;

– NÃO autossuficiente;

CEBRASPE (2014):

QUESTÃO CERTA: No Brasil, o ciclo orçamentário é definido como processo contínuo, dinâmico e flexível, em que são avaliados os aspectos físicos e financeiros dos programas do setor público.

Instituto AOCP (2018):

QUESTÃO CERTA: O processo Orçamentário é contínuo, dinâmico e flexível. Esse período de tempo em que se lavram as atividades características do orçamento público de elaboração, aprovação, execução e controle é chamado de: ciclo orçamentário.

CEBRASPE (2013):

QUESTÃO ERRADA: O ciclo orçamentário compreenderá a elaboração do Plano Plurianual (PPA), os ajustes da Lei de Diretrizes Orçamentárias (LDO) e a aprovação da Lei Orçamentária Anual.

A questão está errada pois o ciclo orçamentário se restringe às etapas que levam à aprovação, execução e controle da Lei Orçamentária Anual.

Nesse sentido, de forma resumida, o ciclo é composto pelas seguintes fases:

i) Elaboração do Projeto de Lei Orçamentária Anual

ii) Apreciação e proposição de emendas.

iii) votação, sanção e publicação da LOA.

iv) execução da LOA.

v) acompanhamento e avaliação da execução orçamentária.

CEBRASPE (2015):

QUESTÃO ERRADA: Compete ao Poder Legislativo propor, no ciclo orçamentário, as metas e as prioridades para a administração pública.

Compete ao Poder Executivo propor, no ciclo orçamentário, as metas e as prioridades para a administração pública.

 Formulação do planejamento plurianual, pelo Executivo;

▪ apreciação e adequação do plano, pelo Legislativo;

▪ proposição de metas e prioridades para a administração e da política de alocação de recursos pelo Executivo;

▪ apreciação e adequação da LDO, pelo Legislativo;

▪ elaboração da proposta de orçamento, pelo Executivo;

▪ apreciação, adequação e autorização legislativa;

▪ execução dos orçamentos aprovados;

▪ avaliação da execução e julgamento das contas.

CEBRASPE (2013):

QUESTÃO CERTA: Os registros contábeis relativos à previsão da receita e à dotação da despesa ocorrem concomitantemente com o início da administração orçamentária, após a publicação e a entrada em vigor da lei orçamentária.

Lei 4320: Art. 29. Caberá aos órgãos de contabilidade ou de arrecadação organizar demonstrações mensais da receita arrecadada, segundo as rubricas, para servirem de base a estimativa da receita, na proposta orçamentária.

CEBRASPE (2005):

QUESTÃO CERTA: As etapas que compõem o processo orçamentário do governo federal incluem a fixação das metas de resultado fiscal, a previsão da receita, o cálculo da necessidade de financiamento do governo central, a fixação dos valores para as despesas obrigatórias, a elaboração das propostas setoriais com a sua consolidação, o processo legislativo, a sanção da lei e a execução orçamentária.

CEBRASPE (2013):

QUESTÃO ERRADA: O estabelecimento da meta de resultado fiscal deve ocorrer em até trinta dias após a publicação da Lei Orçamentária Anual.

De acordo com a lei de responsabilidade fiscal, o estabelecimento de meta do resultado fiscal consta na LDO. Como a LDO é aprovada antes da LOA, a questão está errada.

CEBRASPE (2013):

QUESTÃO CERTA: As etapas do processo orçamentário incluem a fixação das metas de resultado fiscal, a estimativa da receita, o cálculo da necessidade de financiamento do governo central e a fixação dos valores para despesas obrigatórias.

FUNDATEC (2018):

QUESTÃO CERTA: O orçamento é um instrumento que expressa a alocação dos recursos públicos, sendo operacionalizado por meio de diversos programas, que constituem a integração do plano plurianual com o orçamento. Assim sendo, o processo orçamentário é composto por diferentes etapas. Sobre o assunto, analise as assertivas e assinale a alternativa que aponta as corretas.

I. Etapa de fixação das metas de resultados fiscais: em relação aos orçamentos os resultados fiscais devem ser equilibrados ou superavitários.

II. Etapa de fixação dos valores para despesas obrigatórias: o acompanhamento e a avaliação das despesas obrigatórias são realizados em função do total de recursos que representam e de forma individualizada.

III. Etapa de determinação dos limites para despesas discricionárias: os recursos para essas despesas são divididos por tipos de ações (projetos, atividades e operações especiais).

IV. Etapa de elaboração das propostas setoriais – cadastros: as unidades elaboram simultaneamente as propostas e definem sua programação orçamentária.

V. Etapa de previsão ou estimativa da receita: resulta da diferença entre as receitas primárias e as despesas primárias.

CEBRASPE (2020):

QUESTÃO ERRADA: O processo orçamentário, também denominado ciclo orçamentário, é constituído, exclusivamente, das seguintes etapas: planejamento; elaboração da proposta; discussão e aprovação; e execução.

Errado. Segundo a doutrina de Giovanni Pacelli o orçamento é composto das 4 etapas seguintes: (1) elaboração, (2) discussão, votação e aprovação, (3) execução orçamentária e financeira e (4) controle e avaliação.

CEBRASPE (2019):

QUESTÃO ERRADA: O orçamento público, um instrumento fundamental de governo, constitui o principal documento de políticas públicas. A respeito desse assunto, julgue o seguinte item. O ciclo orçamentário, período de tempo em que se processam as atividades típicas do orçamento público, é constituído das seguintes fases: planejamento, elaboração e aprovação.

Tradicionalmente, o ciclo possui 4 fases: EDEA

  1° – Elaboração; 

  2° – Discussão/ Estudo/ Aprovação;

  3° – Execução;

  4° – Avaliação /Controle.

Já o ciclo ampliado possui 8 fases:

  1° – formulação do planejamento plurianual, pelo Executivo;

  2° – apreciação e adequação do plano, pelo Legislativo;

  3° – proposição de metas e prioridades para a administração e da política de alocação de recursos pelo Executivo;

  4° – apreciação e adequação da LDO, pelo Legislativo;

  5° – elaboração da proposta de orçamento, pelo Executivo;

  6° – apreciação, adequação e autorização legislativa;

  7° – execução dos orçamentos aprovados;

  8° – avaliação da execução e julgamento das contas.

FGV (2022):

QUESTÃO CERTA: Relacione as etapas do ciclo orçamentário anual listadas a seguir às atividades descritas.

1. Elaboração

2. Discussão, votação e aprovação

3. Execução

4. Controle e Avaliação

(4) Há o interno e o externo, sendo o primeiro, no caso do Governo Federal, realizado pela Controladoria-Geral da União e o segundo, pelo Congresso Nacional, com auxílio do Tribunal de Contas da União.

(2) O projeto de lei orçamentária anual é enviado pelo Executivo e, após apreciação do Congresso Nacional, retorna ao Presidente da República para sanção e publicação.

(3) É desenvolvida dentro do exercício financeiro, que corresponde ao ano civil, e registrada no Sistema Integrado de Administração Financeira do Governo Federal (SIAFI).

(1) Com base em estudos preliminares e na integração das propostas dos demais Poderes, Ministério Público e Tribunal de Contas, consolida o quadro de receitas e despesas necessárias para execução dos programas previstos.

Assinale a opção que indica a relação correta, na ordem apresentada: 4, 2, 3 e 1.

CEBRASPE (2022)

QUESTÃO ERRADA: O plano plurianual, por não ser veiculado em lei no sentido material, não integra o chamado ciclo orçamentário, previsto na Constituição Federal de 1988.

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