![](data:image/jpeg;base64,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) O Tribunal de Contas dos
Municípios, nesta quinta-feira (18/10), rejeitou as contas da Prefeitura
de São José do Jacuípe, relativas ao exercício de 2016, da ex-prefeita
Maria Verusa Costa Matos. O relator do parecer, conselheiro Mário
Negromonte, destacou, entre as graves irregularidades, o descumprimento
de obrigações constitucionais e a extrapolação no limite de gastos com
pessoal.
Foi determinado à ex-gestora o ressarcimento, com recursos pessoais, de R$82.825,60
ao caixa do município. Elatambém foi multada em
R$17.280,00, equivalente a 12% de seus vencimentos anuais, uma vez que
foi ultrapassou o limite de despesa com pessoal. Tal irregularidade
descumpre o disposto na Lei de Responsabilidade Fiscal. A segunda multa,
no valor de R$15 mil, foi referente a irregularidades apontadas no
relatório técnico.
O conselheiro relator, em seu voto,
constatou que, em relação às obrigações constitucionais, o valor
investido em educação não atingiu a percentual mínimo,imposto pela
Constituição, que é de 25%. Foram aplicados R$8.212.889,34, equivalentes a 24,37% da receita. Já as despesas com pessoal alcançaram o montante de R$13.580.178,45, equivalente a 62,33% da receita corrente líquida, ultrapassando, consequentemente, o limite definido pela LRF de 54%.
Em relação a outras obrigações
constitucionais, como nas ações e serviços públicos de saúde, foi
aplicado o equivalente a 18,07% dos impostos e transferências, atendendo
a porcentagem minima de 15%.No que diz respeito a remuneração de
profissionais em efetivo exercício do magistério, foi aplicado o
equivalente a 66,14% dos recursos originários do FUNDEB, superando o
mínimo legal de 60%.
Cabe recurso da decisão.
Assessoria de Comunicação
Tribunal de Contas dos Municípios do Estado da Bahia
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