{"id":14990,"date":"2022-12-02T11:25:36","date_gmt":"2022-12-02T14:25:36","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=14990"},"modified":"2023-01-13T14:30:27","modified_gmt":"2023-01-13T17:30:27","slug":"fundeb-nao-pode-ser-utilizado-para-cobrir-deficit-atuarial-de-rpps","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/fundeb-nao-pode-ser-utilizado-para-cobrir-deficit-atuarial-de-rpps\/","title":{"rendered":"FUNDEB n\u00e3o pode ser utilizado para cobrir d\u00e9ficit atuarial de RPPS"},"content":{"rendered":"
\"\"
Foto: Divulga\u00e7\u00e3o Fundeb.<\/figcaption><\/figure>\n

Em resposta \u00e0 Consulta formulada pelo Munic\u00edpio de Bela Vista do Para\u00edso, acompanhando o opinativo do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), o Tribunal de Contas do Estado (TCE-PR) orientou que o ente municipal n\u00e3o utilize os recursos do Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica (FUNDEB)<\/a>, atrav\u00e9s da cota de 70% destinada ao pagamento de profissionais da educa\u00e7\u00e3o, para pagamento de aportes para amortiza\u00e7\u00e3o de d\u00e9ficit atuarial do Regime Pr\u00f3prio de Previd\u00eancia Social (RPPS).<\/span>\u00a0<\/span><\/p>\n

Conforme a decis\u00e3o expressa pelo Tribunal Pleno no Ac\u00f3rd\u00e3o n\u00ba 2451\/22, tal pr\u00e1tica ofende o artigo 212-A da Constitui\u00e7\u00e3o Federal<\/a> e artigos 26 e 29 da Lei n\u00ba 14.113\/20<\/a>.<\/span>\u00a0<\/span><\/p>\n

Instru\u00e7\u00e3o do Processo<\/span><\/b>\u00a0<\/span><\/h4>\n

Na peti\u00e7\u00e3o inicial, o Munic\u00edpio de Bela Vista do Para\u00edso questionou sobre a possibilidade de pagamento do aporte para amortiza\u00e7\u00e3o do d\u00e9ficit atuarial, sobre a base de c\u00e1lculo da folha de profissionais do magist\u00e9rio com os recursos da fonte 101-Fundeb70, tendo em vista o car\u00e1ter de contribui\u00e7\u00e3o patronal.<\/span>\u00a0<\/span><\/p>\n

Anexo ao processo, o parecer jur\u00eddico do Munic\u00edpio opinou pela possibilidade do uso do FUNDEB para amortiza\u00e7\u00e3o do d\u00e9ficit atuarial do RPPS, uma vez que possui custo suplementar ou extraordin\u00e1rio, configurando-se encargo social do tipo contribui\u00e7\u00e3o patronal e, portanto, seria uma despesa tribut\u00e1ria amparada pelo inciso I do artigo 26 da Lei do FUNDEB n\u00ba 14.113\/20.<\/span>\u00a0<\/span><\/p>\n

Instada a se manifestar, a Coordenadoria de Gest\u00e3o Municipal (CGM) opinou pela impossibilidade da utiliza\u00e7\u00e3o dos recursos do FUNDEB para o pagamento de aportes ao RPPS. Nesse sentido, destacou que a Lei n\u00ba 14.113\/20 \u00e9 clara ao dispor sobre o destino dos recursos do FUNDEB, de modo que destinam-se \u00e0 manuten\u00e7\u00e3o e ao desenvolvimento da educa\u00e7\u00e3o b\u00e1sica p\u00fablica e \u00e0 valoriza\u00e7\u00e3o dos profissionais da educa\u00e7\u00e3o. Ademais, o artigo 29 da Lei menciona expressamente a veda\u00e7\u00e3o da utiliza\u00e7\u00e3o dos recursos do fundo para pagamento de aposentadorias e pens\u00f5es, bem como para financiar despesas n\u00e3o consideradas de manuten\u00e7\u00e3o e desenvolvimento da educa\u00e7\u00e3o b\u00e1sica.\u00a0<\/span>\u00a0<\/span><\/p>\n

Por fim, a unidade t\u00e9cnica ainda observou que usar esses recursos para diminuir o d\u00e9ficit atuarial beneficiaria todos os servidores vinculados ao RPPS, e n\u00e3o somente as aposentadorias e pens\u00f5es dos profissionais de educa\u00e7\u00e3o b\u00e1sica.\u00a0<\/span>\u00a0<\/span><\/p>\n

Corroborando com o entendimento da CGM, o Minist\u00e9rio P\u00fablico de Contas destacou a jurisprud\u00eancia do Supremo Tribunal Federal (STF)<\/a> ao julgar A\u00e7\u00e3o Declarat\u00f3ria de Inconstitucionalidade (ADI 5719\/SP) com o mesmo tema, em que se decidiu que o d\u00e9ficit do RPPS n\u00e3o pode ser inclu\u00eddo no c\u00f4mputo das despesas destinadas a manuten\u00e7\u00e3o e desenvolvimento do ensino, o que tamb\u00e9m se aplica ao FUNDEB. Assim, mediante o Parecer n\u00ba 88\/22<\/a>, concluiu o opinativo propondo resposta ao consulente nos seguintes termos: \u201c<\/span>N\u00e3o \u00e9 poss\u00edvel o aporte ao regime pr\u00f3prio de previd\u00eancia social por meio de recursos da cota de 70% do FUNDEB destinado ao pagamento de profissionais da educa\u00e7\u00e3o, tendo em vista que tal pr\u00e1tica viola o disposto nos artigos 22, inciso XXIV; 24, inciso IX; 167, inciso IV; e 212, caput, da Constitui\u00e7\u00e3o Federal, nos termos do decidido na ADI 5719\/SP do STF\u201d<\/span><\/i>.<\/span>\u00a0<\/span><\/p>\n

Decis\u00e3o<\/span><\/b>\u00a0<\/span><\/h4>\n

Em sede de julgamento, o relator Conselheiro Ivan Lelis Bonilha acompanhou o entendimento da unidade t\u00e9cnica e do MPC-PR. Observou que a Constitui\u00e7\u00e3o Federal reserva especial destina\u00e7\u00e3o a 70% dos recursos do Fundo, que dever\u00e3o ser dirigidos ao pagamento de profissionais da educa\u00e7\u00e3o b\u00e1sica em efetivo exerc\u00edcio, assim como o art. 25 da Lei do FUNDEB estabelece que os recursos sejam destinados apenas aos profissionais da educa\u00e7\u00e3o b\u00e1sica em exerc\u00edcio. Logo, o aporte questionado pelo consulente para amortizar o d\u00e9ficit atuarial de Regime Pr\u00f3prio de Previd\u00eancia Social descumpriria essa finalidade, pois o pagamento seria gen\u00e9rico, ou seja, destinado a todo o RPPS.<\/span>\u00a0<\/span><\/p>\n

Acompanhando o voto do relator, por meio do Ac\u00f3rd\u00e3o n\u00ba 2212\/22<\/a>, o Plano do TCE-PR deu conhecimento da consulta para, no m\u00e9rito, respond\u00ea-la nos seguintes termos: <\/span>\u201cN\u00e3o \u00e9 poss\u00edvel a utiliza\u00e7\u00e3o dos recursos do FUNDEB, atrav\u00e9s da cota de 70% destinada ao pagamento de profissionais da educa\u00e7\u00e3o, para pagamento de aportes para amortiza\u00e7\u00e3o de d\u00e9ficit atuarial do RPPS. A pr\u00e1tica ofende o artigo 212-A da Constitui\u00e7\u00e3o Federal e artigos 26 e 29 da Lei n\u00ba 14.113\/20.\u201d<\/span><\/i>\u00a0<\/span><\/p>\n

Informa\u00e7\u00e3o para consulta processual<\/u><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
Processo n\u00ba<\/strong>:<\/td>\n589976\/21<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\n2212\/22 – Tribunal Pleno<\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nConsulta<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nMunic\u00edpio de Bela Vista do Para\u00edso<\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Ivan Lelis Bonilha<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Em resposta \u00e0 Consulta formulada pelo Munic\u00edpio de Bela Vista do Para\u00edso, acompanhando o opinativo do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), o Tribunal de Contas do Estado (TCE-PR) orientou que o ente municipal n\u00e3o utilize os recursos do Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica (FUNDEB), atrav\u00e9s da cota de 70% destinada […]<\/p>\n","protected":false},"author":1,"featured_media":14318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[29,375,197,65,13,376,39,71],"class_list":["post-14990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-todas-as-noticias","tag-aposentadoria","tag-bela-vista-do-paraiso","tag-consulta","tag-fundeb","tag-mpc-pr","tag-rpps","tag-tce-pr","tag-tribunal-pleno","entry","has-media"],"yoast_head":"\nFUNDEB n\u00e3o pode ser utilizado para cobrir d\u00e9ficit atuarial de RPPS - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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