{"id":10,"date":"2018-08-24T13:10:35","date_gmt":"2018-08-24T16:10:35","guid":{"rendered":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/?page_id=10"},"modified":"2026-09-11T16:05:37","modified_gmt":"2026-09-11T19:05:37","slug":"coordenacao-de-analise-contabil","status":"publish","type":"page","link":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/coordenacao-de-analise-contabil","title":{"rendered":"Coordena\u00e7\u00e3o de An\u00e1lise Cont\u00e1bil"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10\" class=\"elementor elementor-10\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66d46f95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66d46f95\" data-element_type=\"section\">\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-45ee9a6e\" data-id=\"45ee9a6e\" 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-73ff1c69 elementor-widget elementor-widget-text-editor\" data-id=\"73ff1c69\" 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<p><strong><span style=\"font-family: georgia, palatino, serif\">A Coordena\u00e7\u00e3o de An\u00e1lise Cont\u00e1bil tem como finalidade:<\/span><\/strong><\/p><ul><li><span style=\"font-family: georgia, palatino, serif\">Assessorar e orientar as Divis\u00f5es de Administra\u00e7\u00e3o Financeira e de Contabilidade, na execu\u00e7\u00e3o or\u00e7ament\u00e1ria, financeira e patrimonial, especialmente quanto aos registros e as contas utilizadas nos mesmos, al\u00e9m da an\u00e1lise dos demonstrativos cont\u00e1beis gerados a partir dessa execu\u00e7\u00e3o, verificando se h\u00e1 desequil\u00edbrios ou inconsist\u00eancias e fazendo corre\u00e7\u00f5es de lan\u00e7amento.\u00a0<\/span><\/li><li><span style=\"font-family: georgia, palatino, serif\">Tamb\u00e9m a Coordena\u00e7\u00e3o de An\u00e1lise Cont\u00e1bil \u00e9 respons\u00e1vel pelos demonstrativos que fazem parte do processo de Presta\u00e7\u00e3o de Contas Anual (Relat\u00f3rio de Gest\u00e3o);<\/span><\/li><li><span style=\"font-family: georgia, palatino, serif\">Regulariza despesas e receitas, tais como: o pagamento de fornecedores, pensionistas e bolsistas cujos pagamentos retornaram do banco, ap\u00f3s cancelamento de ordens banc\u00e1rias, bem como, a abertura de processos de reemiss\u00e3o de ordens banc\u00e1rias no PEN-SIE e regulariza\u00e7\u00f5es do pagamentos destas despesas e devolu\u00e7\u00f5es ao er\u00e1rio;<\/span><\/li><li><span style=\"font-family: georgia, palatino, serif\">Consultas de arrecada\u00e7\u00f5es por GRU e regulariza\u00e7\u00e3o nos sistemas SISGRU e SIAFI (diversos devedores);<\/span><\/li><li><span style=\"font-family: georgia, palatino, serif\">Realiza o estorno da liquida\u00e7\u00e3o no SIAFI e no SIE, referente a devolu\u00e7\u00f5es de di\u00e1rias e bolsas estudantis;<\/span><\/li><li><span style=\"font-family: georgia, palatino, serif\">Realiza a confer\u00eancia das DDP &#8211; Demonstrativo da Despesa de Pessoal e procede a liquida\u00e7\u00e3o e o pagamento das Folhas de Pagamento de pessoal das unidades gestoras UFSM e HUSM e dos fechamentos de c\u00e2mbio (estrangeiro) juntamente com o diretor da Coordena\u00e7\u00e3o de An\u00e1lise Cont\u00e1bil.\u00a0<\/span><\/li><\/ul>\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-3f55807 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f55807\" data-element_type=\"section\">\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-cbcbdb0\" data-id=\"cbcbdb0\" 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-4ed459d elementor-absolute elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4ed459d\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/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-5b6cecf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b6cecf\" data-element_type=\"section\">\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-ec3c6df\" data-id=\"ec3c6df\" 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-3a42717 elementor-widget elementor-widget-text-editor\" data-id=\"3a42717\" 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<p><strong>\u00a0 \u00a0 \u00a0Setor: <\/strong>Coordena\u00e7\u00e3o de An\u00e1lise Cont\u00e1bil<\/p><p><strong>\u00a0 \u00a0 \u00a0Atendimento: <\/strong>Das 08:00 \u00e0s 12:00 Das 13:00 \u00e0s 17:00<\/p><p><strong>\u00a0 \u00a0 \u00a0E-mail: <\/strong>cac@ufsm.br<\/p><p><strong>\u00a0 \u00a0 \u00a0Telefone: <\/strong>(55) 3220-8215<\/p><p><strong>\u00a0 \u00a0 \u00a0Endere\u00e7o: <\/strong>Av. Roraima, n\u00ba 1000, Cidade Universit\u00e1ria, Pr\u00e9dio 47, Reitoria, 6\u00ba andar &#8211; Bairro Camobi &#8211; Santa Maria &#8211; RS CEP 97105 &#8211; 900<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db88eb9 elementor-position-left elementor-vertical-align-middle elementor-absolute elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"db88eb9\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-table\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tContato\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\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-32823a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32823a8\" data-element_type=\"section\">\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-5286859\" data-id=\"5286859\" 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-bf3439a elementor-widget elementor-widget-heading\" data-id=\"bf3439a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o Geral e Institucional<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29cb661 elementor-widget elementor-widget-text-editor\" data-id=\"29cb661\" 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<p><span data-huuid=\"11977235648086994807\">A legisla\u00e7\u00e3o nacional brasileira \u00e9 o conjunto de leis, decretos, resolu\u00e7\u00f5es e outros atos normativos que regulam a vida social e pol\u00edtica da Na\u00e7\u00e3o.<\/span><\/p><p><span data-huuid=\"11977235648086992130\">A Constitui\u00e7\u00e3o Federal \u00e9 a lei principal e base para toda a legisla\u00e7\u00e3o nacional, estabelecendo os direitos e deveres dos cidad\u00e3os, bem como a organiza\u00e7\u00e3o da Uni\u00e3o e demais entes.<span class=\"pjBG2e\" data-cid=\"ab79d976-072e-49e8-9467-f8800f896b46\"><span class=\"UV3uM\">\u00a0<\/span><\/span><\/span><\/p><p>Este conjunto de normas \u00e9 constantemente atualizado e adaptado \u00e0s necessidades da sociedade, sendo fundamental para o bom funcionamento do Estado e das institui\u00e7\u00f5es, bem como para a garantia dos direitos e deveres dos cidad\u00e3os.<span class=\"pjBG2e\" data-cid=\"ddbd2014-1687-4783-80be-46d40f0b0297\"><span class=\"UV3uM\">\u00a0<\/span><\/span><\/p><p>Acesse a legisla\u00e7\u00e3o relacionada \u00e0 Contabilidade P\u00fablica\u00a0<strong><a href=\"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/legislacao\">clicando aqui<\/a><\/strong>.<\/p>\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-da5a99f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da5a99f\" data-element_type=\"section\">\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-35f703f\" data-id=\"35f703f\" 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-1b068e0 elementor-widget elementor-widget-heading\" data-id=\"1b068e0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Relat\u00f3rios de Gest\u00e3o UFSM<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-890af68 elementor-widget elementor-widget-text-editor\" data-id=\"890af68\" 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<p>O Relat\u00f3rio de Gest\u00e3o \u00e9 o documento elaborado pelos respons\u00e1veis pela\u00a0Unidade Prestadora de Contas (UPC) que tem como objetivo\u00a0principal oferecer uma vis\u00e3o clara para a sociedade sobre como a estrat\u00e9gia,\u00a0a governan\u00e7a, o desempenho e as perspectivas da UPC, no contexto de seu\u00a0ambiente externo, levam \u00e0 gera\u00e7\u00e3o de valor p\u00fablico em curto, m\u00e9dio e longo\u00a0prazos, al\u00e9m de demonstrar e justificar os resultados alcan\u00e7ados em face\u00a0dos objetivos estabelecidos, de maneira a atender \u00e0s necessidades comuns\u00a0de informa\u00e7\u00e3o dos usu\u00e1rios.<\/p><p>Acesse os Relat\u00f3rios de Gest\u00e3o da UFSM\u00a0<strong><a href=\"https:\/\/www.ufsm.br\/pro-reitorias\/proplan\/relatorio-de-gestao\">clicando aqui<\/a><\/strong><\/p><p>Saiba mais sobre a presta\u00e7\u00e3o de contas anual\u00a0dos administradores e respons\u00e1veis da administra\u00e7\u00e3o p\u00fablica federal\u00a0no\u00a0<strong><a href=\"https:\/\/portal.tcu.gov.br\/contas\" target=\"_blank\" rel=\"noopener\">Portal do TCU<\/a>.<\/strong><\/p>\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-85455b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85455b7\" data-element_type=\"section\">\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-a17f5c2\" data-id=\"a17f5c2\" 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-ed87ccd elementor-widget elementor-widget-heading\" data-id=\"ed87ccd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"> P\u00fablico Alvo dos Relat\u00f3rios de Gest\u00e3o UFSM<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4ce78f elementor-widget elementor-widget-text-editor\" data-id=\"f4ce78f\" 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<p align=\"justify\">Os Pareceres da Auditoria Interna da UFSM seguem o artigo n\u00b016 da Instru\u00e7\u00e3o Normativa SFC\/CGU n\u00ba 5, de 27 de agosto de 2021 e expressam a opini\u00e3o geral, com base nos trabalhos de auditorias individuais previstos e executados no \u00e2mbito do PAINT, sobre a adequa\u00e7\u00e3o dos processos de governan\u00e7a, gest\u00e3o de riscos e controles internos institu\u00eddos pela universidade para fornecer seguran\u00e7a razo\u00e1vel quanto:<\/p><p>I \u2013 \u00e0 ader\u00eancia da presta\u00e7\u00e3o de contas aos normativos que regem a mat\u00e9ria; II \u2013 \u00e0 conformidade legal dos atos administrativos; III \u2013 ao processo de elabora\u00e7\u00e3o das informa\u00e7\u00f5es cont\u00e1beis e financeiras; IV \u2013 ao atingimento dos objetivos operacionais. Pareceres da auditoria\u00a0<strong><a href=\"https:\/\/www.ufsm.br\/reitoria\/auditoria\/pareceres-da-auditoria\" target=\"_blank\" rel=\"noopener\">aqui<\/a>.<\/strong><\/p>\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-6fe8a0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fe8a0f\" data-element_type=\"section\">\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-fd322ca\" data-id=\"fd322ca\" 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-6e23fc6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6e23fc6\" 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<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<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A Coordena\u00e7\u00e3o de An\u00e1lise Cont\u00e1bil tem como finalidade: Assessorar e orientar as Divis\u00f5es de Administra\u00e7\u00e3o Financeira e de Contabilidade, na execu\u00e7\u00e3o or\u00e7ament\u00e1ria, financeira e patrimonial, especialmente quanto aos registros e as contas utilizadas nos mesmos, al\u00e9m da an\u00e1lise dos demonstrativos cont\u00e1beis gerados a partir dessa execu\u00e7\u00e3o, verificando se h\u00e1 desequil\u00edbrios ou inconsist\u00eancias e fazendo corre\u00e7\u00f5es [&hellip;]<\/p>\n","protected":false},"author":117,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/pages\/10","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/comments?post=10"}],"version-history":[{"count":0,"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/pages\/10\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/media?parent=10"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/categories?post=10"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ufsm.br\/orgaos-executivos\/dcf\/wp-json\/wp\/v2\/tags?post=10"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}