materia nº 53/2019

ESTADO DE MATO GROSSO Gs
PREFEITURA MUNICIPAL DE DIAMANTINO — mantino
CNPJ 03.648.540/0001-74 magias novosmunce
PROJETO DE LEI Nº 053/2019
DISPÕE SOBRE O CANCELAMENTO DE RESTOS
A PAGAR DO(S) EXERCICIO(S) DE 2000 a 2018, E
DÁ OUTRAS PROVIDÊNCIAS
O Senhor EDUARDO CAPISTRANO DE OLIVEIRA, Prefeito Municipal de Diamantino,
Estado de Mato Grosso, no uso de suas atribuições que lhe são conferidas por Lei, faz saber que a
Câmara Municipal de Vereadores aprova e ele sanciono a seguinte Lei:
Art. 1º - O presente Projeto de Lei tem por finalidade definir os casos de cancelamento dos
restos a pagar dos exercícios anteriores.
Art. 2º - Fica o Poder Executivo Municipal, bem como, seus órgãos e autarquias,
autorizados a cancelar os Restos a Pagar Inscritos nos Exercícios 2000 a 2018, que não tiverem sido
pagos até esta data.
Parágrafo Único: os casos para cancelamentos de Restos a Pagar Processados são:
| - Despesas com Empenhos em duplicidade;
Il - Serviços não realizados / processos não localizados;
Ill - Despesas não reconhecidas;
IV — Saldos Indevidos;
Art. 3º - Os Restos a Pagar cancelados poderão ser restabelecidos de acordo com os
permissivos contábeis vigentes e com o artigo 37, da Lei Federal nº 4.320/64.
Art. 4º - É parte integrante desta Lei, o ANEXO | no qual discrimina o rol dos restos a
pagar cancelados, de acordo com os motivos de cancelamento.
Art. 5º - Esta lei entra em vigor na data de sua publicação, revogando as disposições em
contrário.
ESTADO DE MATO GROSSO
CÂMARA MUNICIPAL DE DIAMANTINO
Diamantino/MT, 13 de dezembro de 2019.
PROTOCOLO Nº LO2O/ 10
ii oa AG LIZ figo tem
EDUARDO CAPISTRANO DE OLIVEIRANTOR PODER EXECUTIVO MUNICIP |
Prefeito Municipal
9
Av. Joaquim P. F. Mendes, 2341 — Centro — CEP 78.400-000 - Fone: (65) 3336-6400
Diamantino — MT
www .diamantino.mt.gov.br
ESTADO DE MATO GROSSO Eis
e
PREFEITURA MUNICIPAL DE DIAMANTINO sei
CNPJ 03.648.540/0001-74 DAMANTNO
ANEXO I
RELAÇÃO DE RESTOS A PAGAR (PROCESSADOS)
REFERÊNCIA: Saldos de RP Processados dos Exercícios de 2000 a 2018:
Grupo 01: despesas com empenhos em duplicidade:
Valor:
R$ 100.217,17
Grupo 02: serviços não realizados pelo fornecedor / processos não localizados:
Valor
Grupo 03: despesas não reconhecidas, aguardando decisão judicial:
Valor
Grupo 04: empenhos com saldos indevidos:
Valor:
R$ 19.884,50
REFERÊNCIA: Segue junto ao projeto de lei. relatório comprobatório dos valores mencionados no
quadro do anexo 1. onde esta sendo demonstrado valores por empenho e credor que deverá ser
cancelado em dezembro/2019.
Diamantino/MT, 13 de dezembro de 2019.
EDUARDO CAPISTRANO DE OLIVEIRA
Prefeito Municipal
Av. Joaquim P. F. Mendes, 2341 — Centro — CEP 78.400-000 - Fone: (65) 3336-6400
Diamantino — MT
www.diamantino.mt.gov.br
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00'0 ooo oo'o 000 ooo 000 o0'0st 000 00'051 VEIZANTO 3Q ONVEISIAVO OUVNCI 00-1Eb89E'ZE6 BIOZ/OVZOTOOOO00 8T0Z/8bE80000000
000 000 o0'0 000 000 o0'0 00'00€ oo! 00'00€ VEIIANO 30 ONVEISIAVO OQUVYNTI | 00-TEM'B9ELE6 BTOZ/60ZO1000000 BTOZ/LbEB0000000
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000 €e'z09 Eg'z09 000 £8'z09 000 0090 00'0 000 VOL VINI 3 T3NONVZ b8-T000/EE8'EO8' g102/EbE80000000
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ESTADO DE MATO GROSSO y
PREFEITURA MUNICIPAL DE DIAMANTINO mantino
CNPJ 03.648.540/0001-74 mv ns Novos mes
MENSAGEM JUSTIFICATIVA DO PROJETO DE LEI Nº 53/2019
Excelentíssimo Sr. Presidente
Senhores Vereadores
Excelentíssimo Senhor Presidente,
llustriíssimos Senhores Vereadores,
Estamos retornando com nossas costumeiras e auspiciosas saudações a Vossa
Excelência e aos dedicados Senhores Vereadores, na oportunidade em que estamos
endereçando o Projeto de Lei nº 53/2019, o qual com certeza, terá a costumeira
atenção de Vossas Senhorias, analisando-o, debatendo-o e aprovando a matéria
inclusa, fazendo acompanhar o mesmo da seguinte:
Justificativa
Temos a honra de submeter à elevada consideração dessa Egrégia Casa de
Leis o Projeto que dispõe sobre o Cancelamento de Restos a Pagar oriundo dos
exercícios anteriores.
Inicialmente, é importante lembrar que a Lei federal nº 4.320/64, regulamenta as
normas gerais de Direito Financeiro para elaboração e controle dos orçamentos e
balanços dos entes públicos.
Destaca-se que o referido projeto, tem o objetivo de demonstrar e evidenciar o
real nível de endividamento e a situação de liquidez do Município durante todo o
exercício.
No encerramento de cada exercício financeiro, as despesas legalmente
empenhadas, não pagas e não canceladas até 31 de dezembro deverão ser
registradas contabilmente como obrigações a pagar do exercício seguinte
(“resíduos passivos”) em conta denominada Restos Pagar. As referidas
despesas, entretanto, sendo consideradas insubsistentes, devem ser
canceladas, expurgando-as do Passivo Financeiro, no qual deve permanecer
apenas as dívidas certas. :
Av. Joaquim P. F. Mendes, 2341 — Centro — CEP 78.400-000 - Fone: (65) 3336-6400
Diamantino — MT
www.diamantino.mt.gov.br
ESTADO DE MATO GROSSO
PREFEITURA MUNICIPAL DE DIAMANTINO rd
CNPJ 03.648.540/0001-74 DIAMANTINS.
Denomina-se como processados os Restos a Pagar das despesas “legalmente
empenhados cujo objeto de empenho já foi recebido, ou seja, aquelas cujo 2º estágio
da despesa (liquidação) já ocorreu”. Restos a Pagar não processados são aqueles
derivados de despesas “legalmente empenhadas que não foram liquidadas e nem
pagas até 31 de dezembro do mesmo exercício”.
Ressalta-se, por fim, que “o valor correspondente ao cancelamento de despesa
inscrita em Restos a Pagar poderá ter seu pagamento efetuado até cinco anos após
sua inscrição, se reclamado”. Ou seja, após a baixa contábil, as despesas poderão
ser pagas na rubrica “Despesas de Exercícios Anteriores”.
Vejamos o teor de alguns artigos da referida Lei nº 4.320/64, que tratam da
compatibilização dos direitos e obrigações do Município:
"An. 88. Os débitos e créditos serão escriturados com individuação do devedor
ou do credor e especificação da natureza, importância e data do vencimento, quando
fixada.
Art. 90. A contabilidade deverá evidenciar, em seus registros, o montante dos créditos
orçamentários vigentes, a despesa empenhada e a despesa realizada, à conta dos
mesmos créditos, e as dotações disponíveis”.
Art. 92. A dívida flutuante compreende:
!— restos a pagar, excluídos os serviços da dívida;
!l- os serviços da dívida a pagar;
Wl — os depósitos;
IV- os débitos de tesouraria.
Parágrafo único. O registro dos restos a pagar far-se-á por exercício e por credor,
distinguindo-se as despesas processadas das não processadas" (grifamos)
Nesse sentido, cabe transcrever o Acórdão nº 861/2002, sobre à legitimidade do
cancelamento dos restos a pagar:
"Acórdão nº 861/2002 (DOE, 07/05/2002). Despesas. Restos a pagar. Ilegitimidade
da despesa. Possibilidade de baixa mediante comprovação.
Se ficar comprovado que a despesa inscrita em Restos a Pagar não configura direito
adquirido do credor (decorrente da entrega de bens ou materiais ou pela efetiva
prestação de serviço), o setor competente pode dar baixa dessas despesas, registrando-
as nos demonstrativos contábeis correspondentes".
Dessa forma, o entendimento do Tribunal de Contas do Estado de Mato Grosso
é no sentido de se manter no Estoque de Restos a Pagar apenas Despesas
Legítimas, podendo, em situações excepcionais, em que o objeto da obrigação deixa
Av. Joaquim P. F. Mendes, 2341 — Centro — CEP 78.400-000 - Fone: (65) 3336-6400
Diamantino — MT
www.diamantino.mt.gov.br
ESTADO DE MATO GROSSO E
PREFEITURA MUNICIPAL DE DIAMANTINO — uantino
CNPJ 03.648.540/0001-74 Nevada novosmos
de existir ou é devolvido, ocorrer o cancelamento da obrigação, desde que
devidamente comprovado e justificado (Nota Técnica TCE-MT nº 02/2011).
Sendo assim, resta claro que a presente medida é necessária para cancelar
lançamentos, com o objetivo de sanar erros contábeis sem reflexos nas receitas
orçamentárias, razão pela qual solicito dos Nobres Vereadores imprescindível apoio e
colaboração no que diz respeito à sua pronta aprovação.
Certo de que o assunto será acolhido por esta Casa Legislativa, reafirmo, na
oportunidade, elevados votos de apreço e consideração.
Diamantino/MT, 13 de dezembro de 2019.
29
EDUARDO CAPISTRANO DE OLIVEIRA
Prefeito Municipal
Av. Joaquim P. F. Mendes, 2341 — Centro — CEP 78.400-000 - Fone: (65) 3336-6400
Diamantino — MT
www.diamantino.mt.gov.br
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