MPC recomenda rejeição das contas de 2013 dos prefeitos de Vitória, Rio Novo e Pinheiros

O Ministério Público de Contas (MPC) emitiu parecer recomendando a rejeição das contas de governo das prefeituras de Vitória, Rio Novo do Sul e Pinheiros, referentes ao exercício de 2013, devido à abertura de créditos adicionais sem autorização legal e em razão de despesas com pessoal acima do limite previsto na Lei de Responsabilidade Fiscal (LRF), entre outras irregularidades.

A abertura de créditos adicionais de maneira irregular motivou o parecer do MPC recomendando à Câmara de Vitória a rejeição das contas de 2013 do prefeito Luciano Santos Rezende. Conforme verificado pela área técnica do Tribunal de Contas do Estado do Espírito Santo (TCE-ES), o prefeito de Vitória promoveu a abertura de créditos adicionais no montante de R$ 37.735.912,00, com base em recursos provenientes de suposto excesso de arrecadação.

Contudo, ao se comparar a receita arrecadada com a prevista no município de Vitória, em 2013, “verifica-se que, na verdade, ocorreu insuficiência de arrecadação no expressivo valor de R$ 210.734.278,57”. O município recebeu diversos alertas do Tribunal sobre a arrecadação abaixo do previsto ao longo do exercício, o que, na avaliação ministerial, deixou o gestor ciente de que não haveria excesso de arrecadação. Mesmo assim, “o gestor alicerçou-se nesta justificativa para alterar a peça orçamentária, abrindo indevidamente créditos adicionais, ou seja, efetuando despesas desacompanhadas de necessária autorização legislativa”.

Na avaliação do Ministério Público de Contas, a indicação da existência de excesso de arrecadação como fonte apta a permitir a abertura do crédito adicional, quando, na verdade, o município apresentou déficit na arrecadação, “configurou transgressão às normas basilares de direito financeiro, mormente às disciplinadoras da abertura de créditos adicionais, em evidente atentado ao magno princípio do equilíbrio orçamentário”. Por conta dessa irregularidade, o MPC seguiu o posicionamento do corpo técnico do TCE-ES e sugeriu a rejeição das contas do prefeito de Vitória.

O MPC também opinou pelo não acolhimento de preliminar apresentada pelo prefeito de Vitória, na qual ele alega não ser o responsável pelas contas, tendo em vista a existência de lei municipal de desconcentração administrativa e argumenta que tal responsabilidade deveria ser atribuída ao secretário municipal da Fazenda. O órgão ministerial explica que a Lei Municipal 5.983/2003 não possui efeitos sobre as contas de governo, as quais estão diretamente relacionadas à gestão política da chefia do Poder Executivo, mas tão-somente sobre as contas de gestão, nas quais atuam como ordenadores de despesas, além do prefeito, os secretários municipais, o procurador-geral, o auditor-geral e os administradores regionais.

Créditos adicionais

A abertura de créditos adicionais sem autorização legal também está entre os motivos que levaram o MPC a opinar pela rejeição das contas relativas ao exercício de 2013 da prefeita de Rio Novo do Sul, Maria Albertina Menegardo Freitas. A Lei Orçamentária Anual (LOA) 506/2012 previa um limite de 10% para abertura de créditos suplementares em Rio Novo do Sul, mas uma lei municipal de 2013 alterou esse limite para 40%. Mesmo considerando o limite de 40% estabelecido na Lei 545/2013, verificou-se a abertura de créditos adicionais suplementares acima do permitido em R$ 737.630,46.

O MPC destaca, ainda, que a Carta Magna não permite alteração do limite de abertura de créditos adicionais suplementares de forma retroativa, para abarcar despesas anteriores não autorizadas pela LOA, e veda a abertura de crédito suplementar ou especial sem prévia autorização legislativa e sem indicação dos recursos correspondentes.

Além dessa irregularidade, foi verificada grave inconsistência de natureza técnico-contábil, não justificada, consistente em divergência entre o passivo financeiro e o balanço patrimonial na ordem de R$ 760.492,31. As duas irregularidades resultaram na emissão de parecer pela rejeição das contas de Maria Albertina Menegardo Freitas.

Despesas com pessoal

Na prestação de contas anual da Prefeitura de Pinheiros, referente a 2013, o parecer ministerial aponta três irregularidades graves cometidas sob a responsabilidade do prefeito, Antônio Carlos Machado: a despesa com pessoal do Poder Executivo (57,54%) e a despesa total do município com pessoal (60,33%) extrapolaram os limites previstos na LRF, cujos percentuais máximos são, respectivamente, 54% e 60%; o total de créditos adicionais evidenciado no balancete consolidado da execução orçamentária da despesa diverge do montante apresentado no demonstrativo de créditos adicionais; e há discrepância entre o superávit financeiro demonstrado, por vínculo de recurso, daquele constante do saldo apurado no balanço patrimonial, gerando uma diferença de R$ 1.541.999,93.

Em razão dessas três irregularidades, o MPC recomenda que a Câmara Municipal de Pinheiros rejeite as contas de 2013 do prefeito. Em relação à divergência no superávit financeiro, o órgão ministerial sugere, ainda, que seja formado um processo de tomada de contas especial com o objetivo de se obter o ressarcimento do montante de R$ 1.541.999,93 ao erário, após novo contraditório.

As três prestações de contas foram encaminhados aos gabinetes de seus respectivos relatores para análise e elaboração de voto, após parecer do MPC. Duas delas já estão com data marcada para apreciação: Vitória, na sessão plenária do Tribunal de Contas do dia 17 de maio, e Rio Novo do Sul, na sessão da 1ª Câmara do TCE-ES do dia 25 de maio. Por se tratar de contas de governo, compete ao TCE-ES emitir parecer prévio – pela rejeição, aprovação com ressalva ou aprovação – e cabe à Câmara de Vereadores julgar as contas.

Serviço:

Processo TC 2806/2014 – PCA 2013 Prefeitura de Vitória

Parecer MPC no processo TC 2806/2014

Relator: conselheiro Rodrigo Chamoun

Irregularidade: abertura de créditos adicionais no montante de R$ 37.735.912,00 sem fonte de recursos suficiente

Processo TC 3275/2014 – PCA 2013 Prefeitura de Rio Novo do Sul

Parecer MPC no processo TC 3275/2014

Relator: conselheiro Rodrigo Chamoun

Irregularidade: abertura de créditos adicionais sem autorização legal no montante de R$ 737.630,46 e inconsistência de natureza técnico-contábil sem justificativa

Processo TC 2809/2014 – PCA 2013 Prefeitura de Pinheiros

Parecer MPC no processo TC 2809/2014

Relator: conselheiro Domingos Taufner

Irregularidades: as despesas com pessoal do Poder Executivo e total do

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