CAE vai examinar projeto que amplia transparência na execução do Orçamento

Está pronto para a inclusão na pauta da Comissão de Assuntos Econômicos (CAE) o Projeto de Lei do Senado (PLS) 570/2015 Complementar, de autoria do senador João Capiberibe (PSB-AP), que cria normas mais explícitas para a transparência das informações sobre a execução orçamentária e financeira da União, dos estados, do Distrito Federal e dos municípios.

A proposta altera a Lei Complementar 101/2000, conhecida como Lei de Responsabilidade Fiscal (LRF), para estender a transparência à definição e contratação de obras e serviços públicos de grande repercussão comunitária e para que seja adotado um sistema eletrônico integrado de administração financeira e controle, nos mesmos moldes aplicados pela Controladoria Geral da União (CGU).

O projeto também prevê que, em caso de descumprimento das prescrições de transparência, poderá ser oferecida denúncia contra o gestor público, e a ação de improbidade administrativa decorrente do processo deve ser analisada com prioridade processual pelos órgãos competentes.

Participação da sociedade

Para Capiberibe, a “participação da sociedade civil na condução dos rumos do Estado brasileiro e o maior vigor da democracia em mais de duas décadas foram devidos, principalmente, às regras de transparência da res publica e ao controle social da administração pública”.

No entanto, na avaliação do senador, as mudanças promovidas na LRF pela Lei Complementar 131/2009, a Lei da Transparência, não atingiram plenamente as expectativas iniciais devido a dois obstáculos principais. O primeiro é a persistência de prestação de informações incompletas ou inexistência de qualquer informação, geradas pelas dificuldades financeiras e técnicas dos entes federados ou pelas ações e omissões dos gestores públicos. A segunda é a definição generalista da lei e de sua regulamentação, aliada à ineficácia das sanções aos agentes que descumprem a transparência fiscal. Daí, defende Capiberibe, a necessidade de um aprimoramento do marco legal da transparência.

Atualização da lei

Relatado na CAE pelo senador Fernando Bezerra Coelho (PSB-PE), o PLS 570/2015 recebeu um substitutivo. O relator concordou que a criação de mecanismos de transparência fiscal permite a avaliação da execução dos programas de governo, a prevenção do desperdício de recursos públicos e a identificação de possíveis riscos para o equilíbrio das contas públicas. Além disso, a transparência aumenta a confiança da sociedade na gestão fiscal.

Entretanto, na opinião de Bezerra, o texto precisava de ajustes. O primeiro foi a exclusão de termos redundantes como expressões “em tempo real” e a reafirmação de que a lei se aplica a todos os entes da União. O relator também retirou da proposta a exigência de que os órgãos federais disponibilizem portal eletrônico de transparências nos moldes da CGU. Segundo ele, a própria CGU reúne as informações da União, não havendo necessidade de cada órgão de cada poder da União ter outro sistema, sob risco de redundâncias e desperdício de recursos públicos.

“É conveniente, porém, atualizar a LRF para prever a obrigatoriedade de divulgação das despesas segundo a classificação orçamentária programática, que leva em consideração os programas e as ações executadas pelo Poder Público. Da mesma maneira, é importante atualizar as regras de divulgação da execução da receita, de natureza orçamentária e extraorçamentária, com a previsão de divulgação das informações segundo a classificação da natureza da receita e em periodicidade mensal, a fim de possibilitar a comparação das rubricas arrecadadas regularmente”, defendeu ele no relatório.

O relator também rejeitou a sugestão de inserir informações sobre o andamento da execução das contratações públicas e os nomes dos profissionais responsáveis pelas empresas contratadas pelo Poder Público nos sistemas de execução orçamentária. E acrescentou a exigência de divulgação dos entes da federação que descumprem a Lei da Transparência.

Se aprovada na CAE, a proposta segue para votação em Plenário.

 

Fonte: Agência Senado

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