CURSO   ORÇAMENTO PÚBLICO
Autor: Prof. Ricardo Bulgari | Publicado: 2014-08-28T10:51:00-03:00

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Planejamento – Controle – Execução 



As
peças de planejamento público, Orçamentos, ainda são um território pouco
conhecido da maioria dos servidores públicos. Esse curso é voltado para todos os
servidores que atuam direta ou indiretamente na execução orçamentária e que
desejam aperfeiçoar seus conhecimentos na área para poderem gerir com maior
eficiência os recursos disponíveis.

Nosso
objetivo é apresentar as melhores técnicas de planejamento, elaboração e
execução das peças Orçamentária, bem como o eficiente controle da sua execução.



Administração Pública
Eficiente

O poder público brasileiro
deve a sociedade sua melhoria constante. Otimizando os serviços prestados,
sendo eficiente, eficaz e econômico no uso dos recursos públicos. Kaisen !&nbsp; É esse o nosso objetivo.

&nbsp;

PROGRAMA

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
O
Orçamento Público

§&nbsp; Conceitos

§&nbsp; O
que é o Orçamento Público 

§&nbsp; Funções
do Orçamento 

§&nbsp; Receita
e Despesa Pública 

§&nbsp; Transparência
Governamental e Controle Social

§&nbsp; PPA – Plano Plurianual

§&nbsp; LDO – Lei de
Diretrizes Orçamentárias

§&nbsp; LOA – Lei
Orçamentária Anual



&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Planejamento Orçamentário Estratégico da
Gestão 

§ Diretrizes,
objetivos, metas, apuração de resultados



&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Princípios
Orçamentários 

§&nbsp;
Unidade ou Totalidade 

§&nbsp;
Universalidade 

§&nbsp;
Anualidade ou Periodicidade 

§&nbsp;
Exclusividade 

§&nbsp;
Orçamento Bruto 

§&nbsp;
Legalidade

§&nbsp;
Não vinculação da receita de impostos

§&nbsp; Publicidade


§&nbsp; Transparência




&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Receitas 

§&nbsp; Ingressos
Extra orçamentários

§&nbsp; Receitas
Orçamentárias 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Classificações
da Receita Orçamentária

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Reconhecimento
da Receita Orçamentária 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Classificação por Fonte / Destinação de Recursos 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Etapas
da Receita Orçamentária 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Procedimentos
contábeis referentes à Receita Orçamentária



&nbsp;&nbsp; Despesas 

§&nbsp; Estrutura da Programação Orçamentária 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Programação Qualitativa 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Programação Quantitativa 

§&nbsp; Classificação Esfera Orçamentária

§&nbsp; Classificação Institucional 

§&nbsp; Classificação Funcional 

§&nbsp; Estrutura Programática 

§&nbsp; Programa 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Atividade


·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Projeto


·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Operação
Especial

§&nbsp; Reconhecimento da Despesa Orçamentária

§&nbsp; Programação Física e
Financeira 

§&nbsp; Natureza da Despesa

§&nbsp; Etapas da
Despesa orçamentária

§&nbsp; Plano Plurianual 

§&nbsp; Lei de Diretrizes Orçamentárias 

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Prioridades e Metas

§&nbsp; Decreto de
Programação Orçamentária e Financeira e de limitação de empenho e movimentação
financeira

§&nbsp; Mecanismo de utilização da
Fonte/Destinação de recursos

§&nbsp; Diretrizes para as
alterações orçamentárias

§&nbsp; &nbsp;Procedimentos
contábeis referentes à Despesa orçamentária

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Restos
a Pagar

·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Despesas
de Exercícios Anteriores



&nbsp;LEGISLAÇÃO



-
Constituição Federal, artigos 165 ao 169. 

-
Lei nº 4.320/64

-
Lei Complementar nº 101/00

-
Portaria MOG&nbsp; n º 42, de 14 de abril de 1999. 

- Portaria SOF nº 1, de 19 de fevereiro de 2001. 

- Portaria Interministerial STN/SOF nº163, de 4 de
maio de 2001. 

- MCASP
- STN 5ª Ed.- PCO 

- MTO
2015



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