{"id":19390,"date":"2024-05-28T14:08:39","date_gmt":"2024-05-28T17:08:39","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=19390"},"modified":"2024-06-11T14:08:28","modified_gmt":"2024-06-11T17:08:28","slug":"apos-parecer-do-mpc-pr-contas-de-2022-do-municipio-de-jussara-sao-julgadas-regulares-com-ressalvas","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/apos-parecer-do-mpc-pr-contas-de-2022-do-municipio-de-jussara-sao-julgadas-regulares-com-ressalvas\/","title":{"rendered":"Ap\u00f3s Parecer do MPC-PR, contas de 2022 do Munic\u00edpio de Jussara s\u00e3o julgadas regulares com ressalvas"},"content":{"rendered":"
\"\"
Letreiro tur\u00edstico com o nome do Munic\u00edpio. Foto: divulga\u00e7\u00e3o.<\/figcaption><\/figure>\n

A Segunda C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR) emitiu o Ac\u00f3rd\u00e3o de Parecer Pr\u00e9vio n\u00b0 224\/24, recomendando o julgamento pela regularidade com ressalvas das contas do Munic\u00edpio de Jussara<\/a>, relativas ao exerc\u00edcio financeiro de 2022, de responsabilidade do Prefeito Robison Pedroso da Silva.<\/span>\u00a0<\/span><\/p>\n

Na decis\u00e3o, o Relator Conselheiro F\u00e1bio de Souza Camargo acompanhou integralmente a manifesta\u00e7\u00e3o do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), ao ponderar que apesar da irregularidade constatada referente a insufici\u00eancia de aportes para amortiza\u00e7\u00e3o do d\u00e9ficit atuarial no exerc\u00edcio de 2022, o ente municipal demostrou nos autos que est\u00e1 tomando medidas para regularizar a situa\u00e7\u00e3o.<\/span>\u00a0<\/span><\/p>\n

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

Ap\u00f3s o exame inicial da presta\u00e7\u00e3o de contas, a Coordenadoria de Gest\u00e3o Municipal (CGM) constatou que o Munic\u00edpio de Jussara descumpriu o disposto no artigo 9\u00ba da Lei Federal n\u00ba 9.717\/1998 e nos artigos 53, \u00a7 1\u00ba, e 55, da Portaria MF n\u00ba 464\/2018. O motivo da viola\u00e7\u00e3o dos dispositivos foi a aus\u00eancia da realiza\u00e7\u00e3o do aporte de valores para fins de amortiza\u00e7\u00e3o do d\u00e9ficit atuarial em montante correspondente ou superior ao previsto no resultado de avalia\u00e7\u00e3o atuarial.\u00a0<\/span>\u00a0<\/span><\/p>\n

Em sede de contradit\u00f3rio, o Prefeito informou que, por meio da Lei n\u00b0 1.875\/2022, foi feita a reavalia\u00e7\u00e3o atuarial referente ao exerc\u00edcio de 2022, a qual apontou um d\u00e9ficit na import\u00e2ncia R$ 2.323.864,37. Nesse sentido, esclareceu que ainda em 2022 foi pago o valor de R$ 1.221.677,98, sendo o restante do d\u00e9bito dividido em 60 parcelas iguais, mensais e sucessivas, conforme o Termo de Parcelamento autorizado pela Lei Municipal n\u00ba 1.901\/2023 com altera\u00e7\u00f5es da Lei 1.906\/2023, totalizando um montante de R$ 1.102.186,39.<\/span>\u00a0<\/span><\/p>\n

Em nova manifesta\u00e7\u00e3o, a CGM observou que a Instru\u00e7\u00e3o Normativa n\u00ba 172\/2022 do TCE-PR disp\u00f5e sobre a observ\u00e2ncia do princ\u00edpio da anualidade, considerando que eventuais altera\u00e7\u00f5es f\u00e1ticas ocorridas posteriormente ao exerc\u00edcio das contas n\u00e3o servir\u00e3o para a mudan\u00e7a do entendimento acerca de situa\u00e7\u00e3o eventualmente encontrada (art. 3\u00ba, par\u00e1grafo \u00fanico).\u00a0<\/span>\u00a0<\/span><\/p>\n

Sendo assim, ponderou que apesar da demonstra\u00e7\u00e3o de realiza\u00e7\u00e3o de parcelamento dos valores pendentes, tal medida n\u00e3o supre a falta do repasse de valores previdenci\u00e1rios que deveria ter ocorrido em \u00e9poca pr\u00f3pria, al\u00e9m de transferir para os exerc\u00edcios e gest\u00f5es seguintes as obriga\u00e7\u00f5es financeiras do exerc\u00edcio financeiro em an\u00e1lise, gerando risco de instabilidade nos regimes previdenci\u00e1rios, podendo comprometer o seu equil\u00edbrio financeiro e atuarial. Desse modo, manteve seu opinativo pela irregularidade das contas de 2022 do Munic\u00edpio de Jussara.<\/span>\u00a0<\/span><\/p>\n

Por sua vez, o Minist\u00e9rio P\u00fablico de Contas divergiu da unidade t\u00e9cnica ao considerar que, em observ\u00e2ncia aos princ\u00edpios da razoabilidade e proporcionalidade, as contas devem ser julgadas regulares com ressalvas. Conforme a fundamenta\u00e7\u00e3o contida no Parecer Ministerial n\u00ba 197\/24<\/a>, do exame dos autos \u00e9 poss\u00edvel constatar o efetivo adimplemento das parcelas referentes ao ano de 2023, o que demonstra o comprometimento do Munic\u00edpio em realizar o restante dos aportes para amortiza\u00e7\u00e3o do d\u00e9ficit atuarial do exerc\u00edcio de 2022, ainda que a posteriori.<\/span>\u00a0<\/span><\/p>\n

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

Em sede de julgamento, os membros da Segunda C\u00e2mara acompanharam, por unanimidade, o voto do Relator, o qual adotou como forma de decidir os argumentos apresentados pelo MPC-PR para emiss\u00e3o do Ac\u00f3rd\u00e3o de Parecer P<\/a><\/span>r\u00e9vio n\u00b0 224\/24 pela aprova\u00e7\u00e3o com ressalva das constas do Munic\u00edpio de Jussara, relativas ao exerc\u00edcio financeiro de 2022.<\/span>\u00a0<\/span><\/p>\n

Ap\u00f3s o tr\u00e2nsito em julgado, os autos ser\u00e3o encaminhados \u00e0 Coordenadoria de Monitoramento e Execu\u00e7\u00f5es (CMEX) para as anota\u00e7\u00f5es e provid\u00eancias pertinentes e, em seguida, ao Gabinete da Presid\u00eancia para o devido encaminhamento \u00e0 C\u00e2mara Municipal de Jussara, \u00f3rg\u00e3o respons\u00e1vel pelo julgamento das contas do Chefe do Poder Executivo.\u00a0<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span>Informa\u00e7\u00e3o para consulta processual<\/u><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
Processo n\u00ba<\/strong>:<\/td>\n188782\/23<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\nAc\u00f3rd\u00e3o\u00a0 de Parecer Pr\u00e9vio n\u00ba 224\/24 – Segunda C\u00e2mara<\/span><\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nPresta\u00e7\u00e3o de Contas Anual<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nMunic\u00edpio de Jussara<\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Fabio de Souza Camargo<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

A Segunda C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR) emitiu o Ac\u00f3rd\u00e3o de Parecer Pr\u00e9vio n\u00b0 224\/24, recomendando o julgamento pela regularidade com ressalvas das contas do Munic\u00edpio de Jussara, relativas ao exerc\u00edcio financeiro de 2022, de responsabilidade do Prefeito Robison Pedroso da Silva.\u00a0 Na decis\u00e3o, o Relator Conselheiro F\u00e1bio de Souza Camargo acompanhou […]<\/p>\n","protected":false},"author":1,"featured_media":19392,"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":[555,13,502,556,88,39],"class_list":["post-19390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-todas-as-noticias","tag-jussara","tag-mpc-pr","tag-prestacao-de-contas-anual","tag-regularidade-com-ressalva","tag-segunda-camara","tag-tce-pr","entry","has-media"],"yoast_head":"\nAp\u00f3s Parecer do MPC-PR, contas de 2022 do Munic\u00edpio de Jussara s\u00e3o julgadas regulares com ressalvas - 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