{"id":2620,"date":"2022-05-17T14:13:17","date_gmt":"2022-05-17T17:13:17","guid":{"rendered":"https:\/\/redelog.rj.gov.br\/redecontratos\/?p=2620"},"modified":"2022-05-17T14:48:53","modified_gmt":"2022-05-17T17:48:53","slug":"execucao-orcamentaria-e-financeira-do-contrato","status":"publish","type":"post","link":"https:\/\/redelog.rj.gov.br\/redecontratos\/execucao-orcamentaria-e-financeira-do-contrato\/","title":{"rendered":"EXECU\u00c7\u00c3O OR\u00c7AMENT\u00c1RIA E FINANCEIRA DO CONTRATO"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2620\" class=\"elementor elementor-2620\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8b9f37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8b9f37\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;38613a2&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef61feb\" data-id=\"ef61feb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32d1dee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"32d1dee\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe61351 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe61351\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;546b2cd&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ced6dee\" data-id=\"ced6dee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25962a2 elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"25962a2\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"http:\/\/redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2021\/10\/output-onlinepngtools-1.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">A execu\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira do contrato envolve o acompanhamento do lan\u00e7amento das notas de empenho, notas de liquida\u00e7\u00e3o, de reten\u00e7\u00e3o, programa\u00e7\u00f5es de desembolso e ordens banc\u00e1rias referentes \u00e0 contrata\u00e7\u00e3o, de modo a garantir que os atos contratuais estejam devidamente registrados e regulares.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82fdd6d elementor-widget elementor-widget-image\" data-id=\"82fdd6d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"http:\/\/redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2021\/10\/execucao.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6e700a elementor-widget elementor-widget-text-editor\" data-id=\"f6e700a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Ap\u00f3s o empenho da despesa e emiss\u00e3o do termo de contrato (se for o caso), a efetiva\u00e7\u00e3o da contrata\u00e7\u00e3o ser\u00e1 publicada, iniciando-se a execu\u00e7\u00e3o do objeto \u2013 fornecimento de bens, presta\u00e7\u00e3o de servi\u00e7os ou execu\u00e7\u00e3o de obras.<\/p><p style=\"text-align: justify;\">Uma vez entregue o objeto, ser\u00e1 realizado pela Administra\u00e7\u00e3o o recebimento. Estando todos os requisitos em ordem, o respons\u00e1vel para esta atividade oficialmente designado emitir\u00e1 o Termo de Recebimento, documento que autorizar\u00e1 a emiss\u00e3o da Nota de Liquida\u00e7\u00e3o no Siafe-Rio e posterior pagamento ao fornecedor.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71f3a40 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"71f3a40\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4247bb8 elementor-widget elementor-widget-heading\" data-id=\"4247bb8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Empenho da Despesa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adbf373 elementor-widget elementor-widget-text-editor\" data-id=\"adbf373\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">O <strong>empenho<\/strong> \u00e9 o primeiro dos tr\u00eas est\u00e1gios da despesa p\u00fablica previstos pela <strong><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l4320.htm\" target=\"_blank\" rel=\"noopener\">Lei n\u00ba 4.320<\/a><\/strong>, de 17 de mar\u00e7o de 1964: empenho, liquida\u00e7\u00e3o e pagamento.<\/p><p style=\"text-align: justify;\"><strong><em>Art. 58.<\/em><\/strong><em> O empenho de despesa \u00e9 o ato emanado de autoridade competente que cria para o Estado obriga\u00e7\u00e3o de pagamento pendente ou n\u00e3o de implemento de condi\u00e7\u00e3o.\u00a0 <\/em><\/p><p style=\"text-align: justify;\"><em>(&#8230;)<\/em><\/p><p style=\"text-align: justify;\"><strong><em>Art. 60<\/em><\/strong><em>. \u00c9 vedada a realiza\u00e7\u00e3o de despesa sem pr\u00e9vio empenho.<\/em><\/p><ul style=\"text-align: justify;\"><li><em> 1\u00ba Em casos especiais previstos na legisla\u00e7\u00e3o espec\u00edfica ser\u00e1 dispensada a emiss\u00e3o da nota de empenho.<\/em><\/li><li><em> 2\u00ba Ser\u00e1 feito por estimativa o empenho da despesa cujo montante n\u00e3o se possa determinar.<\/em><\/li><li><em> 3\u00ba \u00c9 permitido o empenho global de despesas contratuais e outras, sujeitas a parcelamento.<\/em><\/li><\/ul><p style=\"text-align: justify;\"><strong><em>Art. 61.<\/em><\/strong><em> Para cada empenho ser\u00e1 extra\u00eddo um documento denominado &#8220;nota de empenho&#8221; que indicar\u00e1 o nome do credor, a representa\u00e7\u00e3o e a import\u00e2ncia da despesa bem como a dedu\u00e7\u00e3o desta do saldo da dota\u00e7\u00e3o pr\u00f3pria.<\/em><\/p><p style=\"text-align: justify;\">A <strong>Nota de Empenho \u2013 NE<\/strong> ser\u00e1 registrada no SIAFE-Rio e \u00e9 documento fundamental para a autoriza\u00e7\u00e3o do in\u00edcio da execu\u00e7\u00e3o do objeto contratado.<\/p><p style=\"text-align: justify;\">Veja aqui maiores informa\u00e7\u00f5es sobre o <strong><a href=\"http:\/\/redelog.rj.gov.br\/redelog\/empenho-da-contratacao\/\">Empenho da Contrata\u00e7\u00e3o<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f975682 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f975682\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23dd68e elementor-widget elementor-widget-heading\" data-id=\"23dd68e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Liquida\u00e7\u00e3o da Despesa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-115f699 elementor-widget elementor-widget-text-editor\" data-id=\"115f699\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>liquida\u00e7\u00e3o<\/strong> \u00e9 um dos tr\u00eas est\u00e1gios da despesa p\u00fablica<\/p><p><strong><em>Art. 63.<\/em><\/strong><em> A liquida\u00e7\u00e3o da despesa consiste na verifica\u00e7\u00e3o do direito adquirido pelo credor tendo por base os t\u00edtulos e documentos comprobat\u00f3rios do respectivo cr\u00e9dito.<\/em><\/p><p><em>\u00a7 1\u00b0 Essa verifica\u00e7\u00e3o tem por fim apurar:<\/em><\/p><p><em>I &#8211; a origem e o objeto do que se deve pagar;<\/em><\/p><p><em>II &#8211; a import\u00e2ncia exata a pagar;<\/em><\/p><p><em>III &#8211; a quem se deve pagar a import\u00e2ncia, para extinguir a obriga\u00e7\u00e3o.<\/em><\/p><p><em>\u00a7 2\u00ba A liquida\u00e7\u00e3o da despesa por fornecimentos feitos ou servi\u00e7os prestados ter\u00e1 por base:<\/em><\/p><p><em>I &#8211; o contrato, ajuste ou acordo respectivo;<\/em><\/p><p><em>II &#8211; a nota de empenho;<\/em><\/p><p><em>III &#8211; os comprovantes da entrega de material ou da presta\u00e7\u00e3o efetiva do servi\u00e7o.<\/em><\/p><p>Ap\u00f3s a emiss\u00e3o do termo de recebimento e da confer\u00eancia das demais documenta\u00e7\u00f5es previstas contratualmente, incluindo a nota fiscal, o processo de pagamento ser\u00e1 enviado para a \u00e1rea espec\u00edfica do \u00f3rg\u00e3o ou entidade que contabilizar\u00e1 no sistema SIAFE-Rio a <strong>Nota de Liquida\u00e7\u00e3o &#8211; NL<\/strong>.<\/p><p>O gestor contratual dever\u00e1 acompanhar os lan\u00e7amentos realizados, verificando se os valores correspondem \u00e0queles efetivamente autorizados, inclusive no que diz respeito aos valores de reten\u00e7\u00f5es, que possuem credores distintos do fornecedor, tais como Receita Federal para tributos federais, Prefeitura Municipal para ISS.<\/p><p>Em alguns casos haver\u00e1 uma etapa intermedi\u00e1ria de registro cont\u00e1bil denominada \u201cEm Liquida\u00e7\u00e3o\u201d, que ocorre entre o empenho e a liquida\u00e7\u00e3o.<\/p><p>\u00a0<\/p><p style=\"text-align: center;\"><a href=\"http:\/\/www.fazenda.rj.gov.br\/contabilidade\/content\/conn\/UCMServer\/path\/Contribution%20Folders\/contadoria\/manuais\/principal\/ManuaisVigentes\/Manual%20da%20Liquida%c3%a7%c3%a3o%20da%20Despesa%20no%20SIAFE%20-%20RIO%20-%20Vers%c3%a3o%201.1.pdf?lve\" target=\"_blank\" rel=\"noopener\"><strong>Manual da Liquida\u00e7\u00e3o da Despesa da Secretaria de Estado de Fazenda<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0e0e38 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f0e0e38\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6471650 elementor-widget elementor-widget-heading\" data-id=\"6471650\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pagamento da Despesa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb0739 elementor-widget elementor-widget-text-editor\" data-id=\"5eb0739\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O <strong>pagamento<\/strong> \u00e9 o terceiro est\u00e1gio da despesa p\u00fablica previsto pela Lei n\u00ba 4.320\/1964:<\/p><p><strong><em>Art. 62.<\/em><\/strong><em> O pagamento da despesa s\u00f3 ser\u00e1 efetuado quando ordenado ap\u00f3s sua regular liquida\u00e7\u00e3o.<\/em><\/p><p><em>(&#8230;)<\/em><\/p><p><strong><em>Art. 64.<\/em><\/strong><em> A ordem de pagamento \u00e9 o despacho exarado por autoridade competente, determinando que a despesa seja paga.<\/em><\/p><p><em>Par\u00e1grafo \u00fanico. A ordem de pagamento s\u00f3 poder\u00e1 ser exarada em documentos processados pelos servi\u00e7os de contabilidade.<\/em><\/p><p><strong><em>Art. 65.<\/em><\/strong><em> O pagamento da despesa ser\u00e1 efetuado por tesouraria ou pagadoria regularmente institu\u00eddos por estabelecimentos banc\u00e1rios credenciados e, em casos excepcionais, por meio de adiantamento.<\/em><\/p><p>O pr\u00f3ximo passo ap\u00f3s a regular liquida\u00e7\u00e3o da despesa ser\u00e1 a emiss\u00e3o da <strong>Programa\u00e7\u00e3o de Desembolso \u2013 PD<\/strong>, mediante autoriza\u00e7\u00e3o do ordenador de despesa. O objetivo da Programa\u00e7\u00e3o de Desembolso \u00e9 organizar o cronograma de desembolso, montado conforme as datas de pagamento constantes nesses documentos. O n\u00famero da NL que origina a PD dever\u00e1 constar do documento, de modo a vincular os saldos dispon\u00edveis e comprovar que a despesa foi efetivamente liquidada, conforme a previs\u00e3o legal.<\/p><p>A reten\u00e7\u00e3o de tributos ser\u00e1 registrada por meio de <strong>PD do tipo Reten\u00e7\u00e3o<\/strong>.<\/p><p>Ap\u00f3s executada a PD, ser\u00e1 gerado um novo documento, chamado <strong>Ordem Banc\u00e1ria \u2013 OB<\/strong>. A Ordem Banc\u00e1ria \u00e9 o documento que envia as informa\u00e7\u00f5es ao sistema banc\u00e1rio que, por sua vez, providenciar\u00e1 a transfer\u00eancia para a conta banc\u00e1ria dos credores.<\/p><p style=\"text-align: center;\"><strong><a href=\"http:\/\/www.contabilidade.fazenda.rj.gov.br\/contabilidade\/ShowProperty?nodeId=%2FUCMServer%2FWCC41666793000%2F%2FidcPrimaryFile&amp;revision=latestreleased\" target=\"_blank\" rel=\"noopener\">Manual de Pagamento da Despesa da Secretaria de Estado de Fazenda<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c2df1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b1c2df1\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a48bee9 elementor-widget elementor-widget-heading\" data-id=\"a48bee9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Processos de Pagamento<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6964b elementor-widget elementor-widget-text-editor\" data-id=\"4c6964b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Tutorial Para Padroniza\u00e7\u00e3o de Abertura de Processos de Pagamento<\/strong>: Tutorial com sugest\u00e3o de passo a passo de instru\u00e7\u00e3o de processos de pagamentos de faturas no Sei-RJ.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6588291 elementor-widget elementor-widget-image\" data-id=\"6588291\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2022\/02\/TUTORIAL-PARA-PADRONIZACAO-DE-ABERTURA-DE-PROCESSOS-DE-PAGAMENTO-DE-FATURA.docx\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2021\/10\/icone-wor.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-421284d elementor-widget elementor-widget-text-editor\" data-id=\"421284d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong style=\"letter-spacing: 0px;\">Checklist do Processos de Pagamento<\/strong><span style=\"letter-spacing: 0px;\">: Sugest\u00e3o contendo rela\u00e7\u00e3o de condi\u00e7\u00f5es a serem verificadas quando da instru\u00e7\u00e3o de processos de pagamentos.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a78a07 elementor-widget elementor-widget-image\" data-id=\"1a78a07\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2022\/02\/CHECKLIST-DO-PROCESSO-DE-PAGAMENTO.docx\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2021\/10\/icone-wor.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19fe788 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"19fe788\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-916e772 elementor-widget elementor-widget-heading\" data-id=\"916e772\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Acompanhamento da Execu\u00e7\u00e3o Cont\u00e1bil da Contrata\u00e7\u00e3o<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d29e98 elementor-widget elementor-widget-text-editor\" data-id=\"4d29e98\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">O gestor da contrata\u00e7\u00e3o, em conjunto com a \u00e1rea cont\u00e1bil do \u00f3rg\u00e3o ou entidade, dever\u00e1 acompanhar os lan\u00e7amentos realizados no Siafe-Rio, analisando se est\u00e3o compat\u00edveis com os documentos que os originaram. Tal medida \u00e9 necess\u00e1ria para garantir que n\u00e3o haver\u00e1 erros nos fatos e valores registrados, evitando preju\u00edzos ao Er\u00e1rio e ao fornecedor contratado.<\/p>\n<p style=\"text-align: justify;\">No encerramento da contrata\u00e7\u00e3o ser\u00e1 importante demonstrar que todos os lan\u00e7amentos foram efetuados em conformidade, e o acompanhamento peri\u00f3dico e sistem\u00e1tico da execu\u00e7\u00e3o cont\u00e1bil da contrata\u00e7\u00e3o ser\u00e1 fundamental para auxiliar nessa demonstra\u00e7\u00e3o, oferecendo subs\u00eddios para o esclarecimento de eventuais d\u00favidas.<\/p>\n<p style=\"text-align: justify;\">Numa contrata\u00e7\u00e3o em que tudo transcorra da maneira planejada, um balan\u00e7o da execu\u00e7\u00e3o cont\u00e1bil da contrata\u00e7\u00e3o demonstrar\u00e1 <strong>o mesmo valor para o empenho, para a liquida\u00e7\u00e3o e para o pagamento<\/strong> conforme o exemplo abaixo:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e510667 elementor-widget elementor-widget-image\" data-id=\"e510667\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"http:\/\/redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2021\/10\/exec1.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f93fd4a elementor-widget elementor-widget-text-editor\" data-id=\"f93fd4a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Neste exemplo o contrato originalmente assinado previa a execu\u00e7\u00e3o dos servi\u00e7os por um per\u00edodo de seis meses. Ao t\u00e9rmino desse per\u00edodo houve uma prorroga\u00e7\u00e3o por mais tr\u00eas meses.<\/p><p style=\"text-align: justify;\">Nem sempre essa \u00e9 a realidade observada na execu\u00e7\u00e3o contratual, especialmente nas situa\u00e7\u00f5es mais complexas que envolvam entregas parceladas do objeto, acordos de n\u00edvel de servi\u00e7o e altera\u00e7\u00f5es contratuais no decorrer de sua vig\u00eancia. Em tais cen\u00e1rio \u00e9 comum as altera\u00e7\u00f5es dos valores contratados e empenhados para mais ou para menos. <strong>Todas essas altera\u00e7\u00f5es precisam estar refletidas nos empenhos<\/strong>, de modo a evitar diferen\u00e7as, expondo o gestor a risco.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8097209 elementor-widget elementor-widget-image\" data-id=\"8097209\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"http:\/\/redelog.rj.gov.br\/redelog\/wp-content\/uploads\/2021\/10\/exec2.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddf6c3 elementor-widget elementor-widget-text-editor\" data-id=\"2ddf6c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Como pode ser observado no segundo exemplo, o contrato inicia-se com uma base mensal de R$ 10.000,00, sendo que inicialmente foi empenhado o valor de R$ 40.000,00 para cobrir os quatro meses de 2021, de setembro a dezembro. As parcelas restantes para perfazer o total do contrato de R$ 120.000,00 s\u00f3 poderiam ser empenhadas com dota\u00e7\u00e3o do exerc\u00edcio seguinte, 2022.<\/p><p style=\"text-align: justify;\">Durante a execu\u00e7\u00e3o desse contrato em 2021, em raz\u00e3o dos acordos de n\u00edvel de servi\u00e7o, houve glosa parcial nas faturas dos meses de novembro, dezembro e janeiro. Essa glosa resultou em saldo no empenho. Como o exerc\u00edcio or\u00e7ament\u00e1rio de 2021 encerrou, n\u00e3o haveria como aproveitar o saldo, e o valor foi cancelado por meio da nota de anula\u00e7\u00e3o de empenho 2021NE00002.<\/p><p style=\"text-align: justify;\">Ap\u00f3s esse problema inicial o fornecedor alinhou-se e conseguiu prestar adequadamente os servi\u00e7os, conforme previsto em contrato, e passou a receber integralmente o valor contratado.<\/p><p style=\"text-align: justify;\">Em maio de 2022 aconteceu o primeiro termo aditivo contratual, alterando o quantitativo do contrato, que passou de R$ 10.000,00 para R$ 11.000,00 mensais. Diante disso, foi necess\u00e1rio realizar um empenho de refor\u00e7o da diferen\u00e7a do valor de R$ 1.000,00 para os 4 meses seguintes, considerando que os 12 meses do contrato acabariam em setembro.<\/p><p style=\"text-align: justify;\">No m\u00eas de setembro houve o segundo termo aditivo da contrata\u00e7\u00e3o inicial, prorrogando a vig\u00eancia por mais 12 meses, sendo realizado novo empenho para cobrir os meses de setembro a dezembro, j\u00e1 na nova base mensal.<\/p><p style=\"text-align: justify;\">\u00c9 importante observar que <strong>o valor empenhado nunca poder\u00e1 ser maior que o valor contratado<\/strong>, assim como <strong>o valor liquidado nunca poder\u00e1 ser maior que o valor empenhado<\/strong>, e o <strong>valor pago nunca poder\u00e1 ser maior que o valor liquidado<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e91878 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6e91878\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6aa1588 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6aa1588\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;d3cdd8d&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa00cfa\" data-id=\"fa00cfa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d085d5 elementor-widget elementor-widget-shortcode\" data-id=\"3d085d5\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class='printomatic pom-default ' id='id8055' alt='Imprimir' title='Imprimir' data-print_target='#post-2620'><\/div> <div class='printomatictext' id='id8055' alt='Imprimir' title='Imprimir' data-print_target='#post-2620'>Imprimir<\/div><div style='clear: both;'><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b3aa48e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3aa48e\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;91e8ead&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-58f493a\" data-id=\"58f493a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45ab7b5 elementor-widget elementor-widget-text-editor\" data-id=\"45ab7b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\"><a href=\"https:\/\/redelog.rj.gov.br\/redecontratos\/recebimento-do-objeto\/\">\u2190 RECEBIMENTO DO OBJETO<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-159c0e1\" data-id=\"159c0e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b35f75c elementor-widget elementor-widget-text-editor\" data-id=\"b35f75c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><a href=\"https:\/\/redelog.rj.gov.br\/redecontratos\/alteracoes-contratuais\/\">ALTERA\u00c7\u00d5ES CONTRATUAIS \u2192<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A execu\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira do contrato envolve o acompanhamento do lan\u00e7amento das notas de empenho, notas de liquida\u00e7\u00e3o, de reten\u00e7\u00e3o, programa\u00e7\u00f5es de desembolso e ordens banc\u00e1rias referentes \u00e0 contrata\u00e7\u00e3o, de modo a garantir que os atos contratuais estejam devidamente registrados e regulares. Ap\u00f3s o empenho da despesa e emiss\u00e3o do termo de contrato (se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2620","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/posts\/2620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/comments?post=2620"}],"version-history":[{"count":6,"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/posts\/2620\/revisions"}],"predecessor-version":[{"id":2676,"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/posts\/2620\/revisions\/2676"}],"wp:attachment":[{"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/media?parent=2620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/categories?post=2620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/redelog.rj.gov.br\/redecontratos\/wp-json\/wp\/v2\/tags?post=2620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}