O Que É RCGP e Características

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QUESTÃO CERTA: A respeito dos relatórios contábeis de propósitos gerais (RCPG), das entidades do setor público, que representam documentos de prestação de contas para com a sociedade, julgue o item a seguir. Uma restrição às informações contidas nos RCPG diz respeito à materialidade; admite-se tal restrição em razão da impossibilidade de se determinar um valor padrão para que determinado dado seja ou não material.

De acordo com o MCASP em sua 8ª edição:

6.3. RESTRIÇÕES ACERCA DA INFORMAÇÃO INCLUÍDA NAS DEMONSTRAÇÕES CONTÁBEIS

6.3.1. Materialidade

A informação é material se a sua omissão ou distorção puder influenciar o cumprimento do dever de prestação de contas e responsabilização (accountability), ou as decisões que os usuários tomam com base nas demonstrações contábeis elaboradas para aquele exercício.

6.3.2. Custo-benefício

6.3.3. Equilíbrio entre as características qualitativas

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São previstas restrições, em razão da impossibilidade de se obter materialidade padronizada, bem como tempestividade em todas as informações prestadas. A informação é material se a sua omissão ou distorção puder influenciar o cumprimento do dever de prestação de contas e responsabilização, ou as decisões que os usuários tomam com base nos RCPG elaborados para aquele exercício. A materialidade depende tanto da natureza quanto do montante do item analisado dentro das particularidades de cada entidade. Os RCPG podem englobar informação qualitativa e quantitativa acerca do cumprimento da prestação de serviços durante o período de referência e das expectativas sobre a prestação de serviço e o desempenho no futuro. Consequentemente, não é possível especificar um limite quantitativo uniforme no qual determinada informação se torna material.

NBC TSP

Restrições acerca da informação incluída nos RCPGs

3.32 A informação é material se a sua omissão ou distorção puder influenciar o cumprimento do dever de prestação de contas e responsabilização (accountability), ou as decisões que os usuários tomam com base nos RCPGs elaborados para aquele exercício. A materialidade depende tanto da natureza quanto do montante do item analisado dentro das particularidades de cada entidade. Os RCPGs podem englobar informação qualitativa e quantitativa acerca do cumprimento da prestação de serviços durante o período de referência e das expectativas sobre a prestação de serviço e o desempenho no futuro. Consequentemente, não é possível especificar um limite quantitativo uniforme no qual determinada informação se torna material.

QUESTÃO CERTA: Além da prestação de contas, os RCPG podem ser fonte de subsídio para a avaliação do desempenho em termos de custos dos serviços prestados.

1.3. PROPÓSITO DAS DEMONSTRAÇÕES CONTÁBEIS

As demonstrações contábeis são a representação estruturada da situação patrimonial, financeira e do desempenho da entidade. As demonstrações contábeis no setor público devem proporcionar informação útil para subsidiar a tomada de decisão e a prestação de contas e responsabilização (accountability) da entidade quanto aos recursos que lhe foram confiados, fornecendo informações:

a) sobre as fontes, as alocações e os usos de recursos financeiros;

b) sobre como a entidade financiou suas atividades e como supriu suas necessidades de caixa;

c) úteis na avaliação da capacidade de a entidade financiar suas atividades e cumprir com suas obrigações e compromissos;

d) sobre a condição financeira da entidade e suas alterações; e

e) agregadas e úteis para a avaliação do desempenho da entidade em termos dos custos dos serviços, eficiência e cumprimento dos seus objetivos.

Fonte: MCASP, 2019

A informação fornecida nos RCPG para fins de prestação de contas e responsabilização (accountability) subsidia e contribui para o processo de tomada de decisão. Por exemplo, as informações sobre os custos ou a eficácia das atividades de prestação de serviços, as fontes de recuperação de custos, os recursos disponíveis para dar suporte às atividades futuras, todos esses dados são necessários para o atendimento da prestação de contas e responsabilização. Essa informação também é útil para a tomada de decisão pelos usuários dos relatórios, inclusive de doadores e patrocinadores.

NBC TSP

Prestação de contas e responsabilização (accountability) e tomada de decisão

2.10 A informação fornecida nos RCPGs para fins de prestação de contas e responsabilização (accountability) subsidia e contribui para a tomada de decisão. Por exemplo, as informações sobre os custos, a eficiência ou a eficácia das atividades de prestação de serviços no passado, o montante e as fontes de recuperação de custos e os recursos disponíveis para dar suporte às atividades futuras, são necessárias para o atendimento da prestação de contas e responsabilização (accountability).

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QUESTÃO ERRADA: Os RCPG possuem os atributos da completude de informações, pois apresentam não somente dados relativos à prestação de contas em relação aos recursos aplicados, mas também quanto às condições econômicas do país, orçamentos e políticas públicas adotadas para a melhoria das condições sociais.

Item 2.31 da NBC TSP Estrutura Conceitual –  é improvável que os RCPGs forneçam todas as informações que os usuários necessitem para fins de prestação de contas…consequentemente, os usuários dos serviços e os provedores de recursos podem também considerar informação de outras fontes, inclusive os relatórios sobre as condições econômicas atuais e projetadas, orçamentos e conjunturas governamentais, além de informação sobre as iniciativas de políticas governamentais não relatadas nos RCPGs.

As informações relativas às condições econômicas do país devem ser buscadas adicionalmente pelo usuário da informação, pois os relatórios contábeis apresentam os aspectos orçamentários, financeiros e patrimoniais da entidade. As políticas públicas são parte integrante dos relatórios (são vistas em relatórios próprios ou plano plurianual).

NBC TSP Informação fornecida pelos RCPGs

Situação patrimonial, desempenho e fluxos de caixa

QUESTÃO ERRADA: A respeito dos relatórios contábeis de propósitos gerais (RCPG), das entidades do setor público, que representam documentos de prestação de contas para com a sociedade, julgue o item a seguir. Os RCPG são divulgados com o propósito específico de atender às exigências de transparência determinadas pelos órgãos fiscalizadores de controle externo.

Apesar da necessidade de publicação dos relatórios (na verdade obrigatoriedade), o propósito é dar transparência à sociedade e não particularmente atender exigência dos tribunais de contas (controle externo). 

Relatório Contábil de Propósito Geral das Entidades do Setor Público (RCPG)

1.4 Os RCPGs são os componentes centrais da transparência da informação contábil dos governos e de outras entidades do setor público, aprimorando-a e favorecendo-a. Os RCPGs são relatórios contábeis elaborados para atender às necessidades dos usuários em geral, não tendo o propósito de atender a finalidades ou necessidades específicas de determinados grupos de usuários.

Para o controle externo já tem o RREO (executivo) e o RGF (todos)

CEBRASPE (2023):

QUESTÃO CERTA: Entre os usuários primários dos RCPGs estão os membros do Poder Legislativo.

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