Segundo Simulado CNU: Despesas Públicas (Teoria + Resolução)

Second CNU Mock Exam: Theory + Resolution of the mock exam, with Professor Luciana Marinho. In the National Unified Exam (CNU) on the topic of "Public Expenditures," it is common to find questions addressing the following topics: Classification of Expenditures: This topic involves understanding the different types of expenses incurred by the public sector. Expenses can be classified in various ways, but the main categories are current expenses, which include personnel costs, operating costs, and transfers, and capital expenses, which encompass investments in infrastructure and the acquisition of permanent assets. Public Budget: This refers to the process of planning, executing, and controlling public finances. This includes the preparation of the annual budget, with revenue forecasts and expenditure authorizations, as well as monitoring budget execution throughout the year and evaluating the results achieved. Fiscal Responsibility Law (LRF): The LRF establishes rules for the management of public finances, aiming to guarantee fiscal balance and transparency in the use of public resources. Public Finance: Defines limits for personnel expenses, indebtedness, and the granting of guarantees, in addition to establishing rules for transparency and accountability of public managers. Public Accounting: Involves the application of accounting principles and standards to the public sector, allowing for the registration, control, and accountability of public resources. This includes the preparation of accounting statements, such as the Budgetary Balance Sheet, Balance Sheet, and Statement of Changes in Net Assets, to provide information on the financial and asset situation of the government. Public Resource Management: Refers to the practices and procedures used in the administration of public resources, from planning to the evaluation of results. This includes the preparation of government plans and programs, the execution of contracts and agreements, the control of expenses, and the evaluation of the performance of public policies. These topics are fundamental to understanding the functioning of public finances and are frequently addressed in public service exams, requiring candidates to have a good theoretical and practical knowledge of the subject. ------- A LITTLE ABOUT ME: Christian and passionate about the Kingdom. Married, mother (passionate about family). I believe in people. I love to inspire and share. I believe that shared knowledge transforms the world and people. I love to read. A person passionate about learning and developing skills. Public servant for over 10 years. Auditor at the Federal Court of Accounts. Professor of Public Finance, Budgeting, Public Administration, and Auditing at Estratégia Concursos. Speaker on Risk Management, Governance, Government Procurement, etc. Passed several competitive exams: Analyst at the Post Office, Planning and Budget Analyst, Auditor at the State Court of Accounts of Piauí, Comptroller General of the State, and Auditor at the Federal Court of Accounts. Graduated in Administration, Master's in Economics, specialization in Fiscal and Tax Auditing, MBA in Neuroscience and Marketing and Brands, Course in Natural Cosmetology, etc. "All knowledge and experience make us who we are and, at the very least, generate creative repertoires." Professor Luciana de Paula Marinho ------- #cnu #concursonacionalunificado #afo #finançaspúblicas #orçamentopúblico