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Normativa do TCU deve direcionar a fiscalização de transferências especiais do orçamento a estados e municípios

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Normativa do TCU deve direcionar a fiscalização de transferências especiais do orçamento a estados e municípios

Por Lívia Braz/ Agência Brasil 61

As emendas parlamentares individuais, do tipo “transferências especiais”, criadas pela Emenda Constitucional n.º 105 de 2019, que são destinadas a estados e municípios, vão passar a ser fiscalizadas com base em uma instrução normativa que está sendo elaborada pelo Tribunal de Contas da União. Assim que for publicada, a normativa vai permitir ao TCU que fiscalize os repasses, que passaram de R$ 600 milhões em 2020 para cerca de R$ 7 bilhões neste ano.

O assessor de orçamentos César Lima explica que desde que foi implementada, em 2020, as transferências especiais já tinham previsão de serem fiscalizadas pelos tribunais de contas, tanto TCU, quanto Tribunais de Contas estaduais e municipais.

“Se até agora não foi fiscalizada, é uma falha nas instituições de controle, mas elas já deveriam, desde o primeiro ano de sua implementação, estar verificando as condicionantes. Essa normativa que estão pensando agora em baixar deve ir nesse sentido, do TCU acompanhar essas determinantes que já estão na Constituição. Eles vão ter que conversar com TCEs e TCMs para trocar informações sobre a boa aplicação desses recursos. No caso, os municípios que são a grande maioria dos entes que recebem essas transferências especiais, devem contas aos seus TCEs e TCMs.” 

As transferências especiais foram criadas a partir de uma frustração com a demora na liberação das transferências com finalidade específica, por meio de convênios. Essas transferências especiais permitiram um repasse mais rápido, sem a necessidade de convênios ou projetos específicos. Mas ainda falta fiscalização com relação ao destino final desses recursos, o que é criticado pela deputada Adriana Ventura (Novo-SP).

“Essa norma precisa sair, já deveria estar sendo feita, mas é bom que isso seja feito, inclusive, retroativamente. Porque é um dinheiro que está sem dono, que está sem saber como foi aplicado, ficou ali no vácuo sem saber se está sendo bem gasto. Então, precisa ser feita fiscalização  —  já deveria estar sendo feita —,  mas não foi feita nos últimos anos.”

Fiscalização dividida

Com a publicação da normativa, o TCU deverá ser responsável pela fiscalização das condicionantes legais para a liberação das emendas, que são:
a proibição para pagamento de pessoal ou dívida a aplicação de 70% em investimentos

Já os tribunais de contas estaduais e municipais deverão ser os responsáveis por fiscalizar a execução dos recursos,  porque, com a transferência sem contrapartidas, o dinheiro passa a ser dos entes federados.

A instrução normativa que vai regular a decisão do TCU deve constar ainda que os dados terão que ser colocados no sistema TransfereGov. Também será feito um acordo de cooperação técnica entre TCU, Controladoria-Geral da União e tribunais de estados e municípios para troca de informações.

O que são transferências especiais?

São recursos de emendas indicadas individualmente por parlamentares a municípios e estados sem destinação específica, ou seja, os recursos poderão ser utilizados em projetos diversos, para investimentos ou custeio, sem necessidade de vincular sua execução a instrumentos prévios (convênios ou contratos de repasse). 

A solicitação de uma emenda especial é feita pelo Município, articulada diretamente com os  parlamentares  —  deputados federais e senadores — de seu estado. Essa solicitação é feita a  partir da aprovação do orçamento para o exercício do ano seguinte. e não necessita da elaboração de um projeto

Foto de Capa: Marcello Casal Jr./Agência Brasi

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  6. top 10 call center outsourcing companies in 2023 if you re
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