Public Sector Accounting and Budgeting for Public Service Exams

This course is for Brazilian public service exams (concursos públicos) and the lessons are taught in Portuguese. Public Sector Accounting and AFO, Financial and Budgetary Administration, appear in the exam notices for CNU, CGU, TCE and SEFAZ, and the Cebraspe, FGV and FCC exam boards almost always test the same core: the text of the Constitution, Law 4,320 of 1964, the Fiscal Responsibility Law (LRF) and the MCASP, the Manual of Accounting Applied to the Public Sector, 11th edition. This course starts from zero, with Professora Helena, and follows that core in five parts. Part one is the public budget: PPA, LDO and LOA, what each law contains, the deadlines for sending and returning them and the budget principles. Part two is public revenue and expenditure: economic categories, the stages of revenue (forecast, assessment, collection and transfer to the treasury) and of expenditure (commitment, verification and payment). Part three is additional appropriations and outstanding payables: supplementary, special and extraordinary appropriations, the sources that allow them to be opened, processed and unprocessed outstanding payables, prior-year expenses and petty cash advances. Part four is the LRF and Law 4,320: personnel spending limits, commitment limitation, RREO and RGF reports. The last part is accounting applied to the public sector: assets and liabilities, equity changes, the budgetary and accrual regimes, the PCASP chart of accounts and the financial statements. The questions follow the exam-board style, with True or False and multiple choice, and every answer cites the rule behind it.