{"id":15582,"date":"2025-11-10T10:50:05","date_gmt":"2025-11-10T13:50:05","guid":{"rendered":"https:\/\/goias.gov.br\/escoladegoverno\/?p=15582"},"modified":"2025-11-24T08:55:36","modified_gmt":"2025-11-24T11:55:36","slug":"diretrizes-para-os-procedimentos-contabeis-de-encerramento-de-exercicio-financeiro-2025","status":"publish","type":"post","link":"https:\/\/goias.gov.br\/escoladegoverno\/diretrizes-para-os-procedimentos-contabeis-de-encerramento-de-exercicio-financeiro-2025\/","title":{"rendered":"Diretrizes para os Procedimentos Cont\u00e1beis de Encerramento de Exerc\u00edcio Financeiro 2025"},"content":{"rendered":"\n<div class=\"wp-block-columns alignwide are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\">\n<div class=\"wp-block-buttons is-layout-flex wp-container-core-buttons-is-layout-a74382ec wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-background-color has-text-color has-background has-link-color has-text-align-center wp-element-button\" href=\"https:\/\/sgc.escoladegoverno.go.gov.br\/\" style=\"color:#1d7e5e\" target=\"_blank\" rel=\"noreferrer noopener\">Inscri\u00e7\u00f5es Indispon\u00edveis<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\"><div class=\"wp-block-image\">\n<figure class=\"alignleft size-full\"><img decoding=\"async\" width=\"212\" height=\"41\" src=\"https:\/\/goias.gov.br\/escoladegoverno\/wp-content\/uploads\/sites\/28\/2024\/04\/Presencial-2-2.png\" alt=\"\" class=\"wp-image-9438\" style=\"object-fit:cover\"\/><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100\"><a class=\"wp-block-button__link has-black-color has-text-color has-background has-link-color wp-element-button\" style=\"border-radius:0px;background-color:#f9f9f9\"><strong>Sobre o Curso<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Modalidade<\/strong><\/h4>\n\n\n\n<p>Presencial \u2013 na Escola de Governo.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Carga Hor\u00e1ria<\/strong><\/h4>\n\n\n\n<p>24 horas.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Objetivo<\/strong><\/h4>\n\n\n\n<p>Aprimorar a compreens\u00e3o dos procedimentos cont\u00e1beis relacionados ao encerramento do exerc\u00edcio financeiro de 2025 e a&nbsp;abertura do exerc\u00edcio de 2026, que integram a&nbsp;Presta\u00e7\u00e3o de Contas Anuais do Governador e dos Gestores P\u00fablicos da Administra\u00e7\u00e3o P\u00fablica Estadual conforme estabelecidos nas Resolu\u00e7\u00f5es Normativas ns. 07\/2018 e 05\/2018. Al\u00e9m disso, orientar sobre o processo de elabora\u00e7\u00e3o das Notas Explicativas das Demonstra\u00e7\u00f5es Cont\u00e1beis, &nbsp;aprovado pela Portaria SCC n\u00ba 01, de 27 de setembro de 2024.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Pr\u00e9-Requisito<\/strong><\/h4>\n\n\n\n<p>Servidores P\u00fablicos do Poder Executivo Estadual, da \u00e1rea cont\u00e1bil, interessados em aprimorar seus conhecimentos sobre os procedimentos cont\u00e1beis relacionados ao encerramento do exerc\u00edcio financeiro e presta\u00e7\u00e3o de Contas do Chefe do Poder Executivo e dos Gestores P\u00fablicos da Administra\u00e7\u00e3o Direta e Indireta.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>P\u00fablico Alvo<\/strong><\/h4>\n\n\n\n<p>Servidores P\u00fablicos do Poder Executivo Estadual, da \u00e1rea cont\u00e1bil, interessados em aprimorar seus conhecimentos sobre os procedimentos cont\u00e1beis relacionados ao encerramento do exerc\u00edcio financeiro e presta\u00e7\u00e3o de Contas do Chefe do Poder Executivo e dos Gestores P\u00fablicos da Administra\u00e7\u00e3o Direta e Indireta.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Conte\u00fado Program\u00e1tico<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contas Pagadoras\/Transit\u00f3rias;<\/li>\n\n\n\n<li>Super\u00e1vit Financeiro;<\/li>\n\n\n\n<li>Ingressos e Disp\u00eandios Extraor\u00e7ament\u00e1rios;<\/li>\n\n\n\n<li>Consist\u00eancia dos Registros e Saldos de Contas;<\/li>\n\n\n\n<li>Dep\u00f3sitos Restitu\u00edveis e Valores Vinculados;<\/li>\n\n\n\n<li>DCASP\u2019s Relat\u00f3rios TCE, Relat\u00f3rios CUTE e Relat\u00f3rios Cont\u00e1beis;<\/li>\n\n\n\n<li>Ativos e Passivos Contingentes, Provis\u00f5es por Compet\u00eancia;<\/li>\n\n\n\n<li>Notas Explicativas \u00e0s DCASP;<\/li>\n\n\n\n<li>Benef\u00edcios e empregados: Adiantamento de F\u00e9rias e D\u00e9cimo Terceiro Sal\u00e1rio;<\/li>\n\n\n\n<li>Reconhecimento de obriga\u00e7\u00f5es por compet\u00eancias e de cr\u00e9ditos a receber;<\/li>\n\n\n\n<li>Concilia\u00e7\u00e3o da Conta Cont\u00e1bil de Adiantamentos a Servidores;<\/li>\n\n\n\n<li>Invent\u00e1rio;<\/li>\n\n\n\n<li>Obras em Andamento;<\/li>\n\n\n\n<li>Fundo Rotativo;<\/li>\n\n\n\n<li>Ajustes de Saldos Residuais Provenientes de Ordem de Provis\u00e3o Financeira.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Crit\u00e9rios de Aprova\u00e7\u00e3o<\/strong><\/h4>\n\n\n\n<p>Frequ\u00eancia igual ou superior a 80% (oitenta por cento).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Presencial) \u2013 Aprimorar a compreens\u00e3o dos procedimentos cont\u00e1beis de encerramento de 2025 e abertura de 2026, conforme normas vigentes, e orientar sobre a elabora\u00e7\u00e3o das Notas Explicativas das Demonstra\u00e7\u00f5es Cont\u00e1beis previstas na Portaria SCC n\u00ba 01\/2024.<\/p>\n","protected":false},"author":686,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,99],"tags":[],"class_list":["post-15582","post","type-post","status-publish","format-standard","hentry","category-cursos-presenciais","category-area-orcamento-financas"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"victordutra","author_link":"https:\/\/goias.gov.br\/escoladegoverno\/author\/victordutra\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/goias.gov.br\/escoladegoverno\/categoria\/capacitacao\/modalidade\/cursos-presenciais\/\" rel=\"category tag\">Cursos Presenciais<\/a> <a href=\"https:\/\/goias.gov.br\/escoladegoverno\/categoria\/capacitacao\/areas-cursos\/area-orcamento-financas\/\" rel=\"category tag\">Or\u00e7amento e Finan\u00e7as P\u00fablicas<\/a>","rttpg_excerpt":"(Presencial) \u2013 Aprimorar a compreens\u00e3o dos procedimentos cont\u00e1beis de encerramento de 2025 e abertura de 2026, conforme normas vigentes, e orientar sobre a elabora\u00e7\u00e3o das Notas Explicativas das Demonstra\u00e7\u00f5es Cont\u00e1beis previstas na Portaria SCC n\u00ba 01\/2024.","_links":{"self":[{"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/posts\/15582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/users\/686"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/comments?post=15582"}],"version-history":[{"count":2,"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/posts\/15582\/revisions"}],"predecessor-version":[{"id":15655,"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/posts\/15582\/revisions\/15655"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/media?parent=15582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/categories?post=15582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goias.gov.br\/escoladegoverno\/wp-json\/wp\/v2\/tags?post=15582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}