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O Tribunal de Contas expediu alerta de despesa com pessoal a seis municípios paranaenses. O Município de Campo Largo (Região Metropolitana de Curitiba) e outros três Executivos municipais extrapolaram em 95% o limite de 54% da receita corrente líquida (RCL) com despesas de pessoal em 2015 e 2016 e estão sujeitos às vedações da Lei de Responsabilidade Fiscal (LRF). Outros dois municípios ultrapassaram o limite de despesas em 100% e os respectivos Executivos 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. Neste ano, as duas Câmaras de Julgamentos do Tribunal de Contas do Estado do Paraná (TCE-PR) já emitiram 137 alertas de gastos de pessoal, referentes a 121 municípios, em relação aos exercícios de 2014, 2015 e 2016.
Cafezal do Sul, Campina da Lagoa, Campo Largo e União da Vitória, que extrapolaram 95% desse limite, gastaram, respectivamente, 52,47%, 53,18%, 51,81% e 53,55% da RCL com despesas de pessoal. Para esses municípios, 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.
Paranacity e Ubiratã gastaram, respectivamente, 54,70% e 54,61% 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 TCE-PR para adequar seus gastos, com o objetivo de que 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: |
776178/16, 796497/16, 632257/16, 697103/16, 796306/16 e 793145/16 |
Assunto: |
Alerta |
Entidades: |
Cafezal do Sul, Campina da Lagoa, Campo Largo, Paranacity, Ubiratã e União da Vitória |
Relatores: |
Conselheiros Artagão de Mattos Leão, José Durval Mattos do Amaral e Fabio de Souza Camargo |
Autor: Diretoria de Comunicação SocialFonte: TCE/PR