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Seis prefeituras extrapolaram 90% do limite com despesas de pessoal em 2015 e quatro ultrapassaram 95%; outros cinco municípios passaram do limite imposto pela LRF
O Tribunal de Contas do Estado do Paraná (TCE-PR) expediu alerta a 15 municípios paranaenses em razão da extrapolação de 90% do limite de 54% da receita corrente líquida (RCL) com despesas de pessoal em 2013 e 2015. Quatro desses municípios tiveram despesas que ultrapassaram 95% do limite e os respectivos Executivos estão sujeitos às vedações da Lei de Responsabilidade Fiscal (LRF). Outros cinco ultrapassaram o limite em 100% e devem seguir as determinações constitucionais.
A LRF estabelece (artigo 20, III, “a” e “b”) o teto de 54% e de 6% da RCL para os gastos com pessoal dos Poderes Executivo e Legislativo Municipal, respectivamente. Os municípios que extrapolaram 90% desse limite com o percentual da RCL que gastam com pessoal são Indianópolis (49,24%), Lobato (50,49%), Paraíso do Norte (49,30%), Piraquara (50,06%), Terra Rica (50,70%) e São Pedro do Iguaçu (49,75%).
Os municípios que ultrapassaram 95% do limite são Boa Esperança do Iguaçu, Sabáudia, Santa Inês e Tapejara, que gastaram, respectivamente, 51,49%, 53,54%, 51,77% e 51,48% da RCL com despesas de pessoal. Para eles é vedado (parágrafo único do artigo 22 da LRF): concessão de vantagens, aumentos, reajuste ou adequações de remuneração a qualquer título; criação de cargo, emprego ou função; alteração de estrutura de carreira que implique aumento de despesa; provimento de cargo público, admissão ou contratação de pessoal, ressalvada reposição de aposentadoria ou falecimento de servidores nas áreas de educação, saúde e segurança; e contratação de hora extra, ressalvadas exceções constitucionais.
Os municípios de Abatiá, Castro, Figueira, Sengés e Tuneiras do Oeste gastaram, respectivamente, 55,86%, 54,99%, 56,16%, 54,14% e 54,28% da RCL com despesas de pessoal. Como ultrapassaram o limite em 100%, eles devem reduzir os gastos com pessoal, conforme determina a Constituição Federal.
Os municípios são alertados pelo Tribunal para que adequem seus gastos e as despesas com pessoal não alcancem o limite de 54% da RCL. Nos municípios onde isso ocorre, a Constituição Federal estabelece (parágrafos 3º e 4º do artigo 169) que o poder Executivo deverá reduzir em, pelo menos, 20% os gastos com comissionados e funções de confiança.
Caso não seja suficiente para voltar ao limite, o município deverá exonerar os servidores não estáveis. Se, ainda assim, persistir a extrapolação, servidores estáveis deverão ser exonerados. Nesse caso, o gestor terá dois quadrimestres para eliminar o excedente, sendo um terço no primeiro, adotando as medidas constitucionais.
Serviço
Processos nº:
272080/16, 272536/16, 672387/15, 33678/16, 999173/15, 33775/16, 301668/16, 33791/16, 307410/16, 339592/16, 329953/16, 688143/15, 270258/16, 293622/16 e 272382/16
Assunto:
Alerta
Entidades:
Municípios de Piraquara, Castro, Abatiá, Figueira, Sabáudia, São Pedro do Iguaçu, Indianópolis, Tapejara, Terra Rica, Lobato, Paraíso do Norte, Tuneiras do Oeste, Boa Esperança do Iguaçu, Santa Inês e Sengés
Relator:
Conselheiros Artagão de Mattos Leão, Fabio de Souza Camargo, Fernando Augusto Mello Guimarães, Ivens Zschoerper Linhares e Nestor Baptista
Tribunal de Contas do Estado do Paraná
Diretoria de Comunicação Social
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