20/07/2015 14h02 - Updated 20/07/2015 14h09

TSE improves oversight mechanisms of party accounts and election

Since 2002, o sistema permite celeridade no exame das contas eleitorais.
Photo: reproduction
Photo: reproduction

The Superior Electoral Court (TSE) com o objetivo de aprimorar o Sistema de Prestação de Contas Eleitorais (SPCE) para facilitar e acelerar o exame das prestações de contas de campanha está agregando ao sistema novos mecanismos. Adotado desde 2002, o sistema permite celeridade no exame das contas eleitorais, inclusive por meio da troca de informações com outros órgãos públicos, como a Receita Federal, the Federal Audit Court (TCU) e o Conselho de Controle de Atividades Financeiras (COAF), do Ministério da Fazenda.

“Em relação a contas de campanha, hoje temos um sistema integrado com a Receita Federal e com os bancos, pelo qual recebemos os extratos eletrônicos de campanha”, informa o chefe da Assessoria de Exame de Contas Eleitorais e Partidárias (Asepa) do TSE, Eron Pessoa.

Eleições de 2016
Para as eleições municipais de 2016, o Tribunal buscará avançar ainda mais no processo de transparência do financiamento eleitoral. “Isto possibilitará que, during the campaign, qualquer eleitor conheça com quem o candidato está se comprometendo através das doações recebidas”, afirma o chefe da Asepa.

Eron lembra que, up until 2010, o conhecimento de receitas e despesas com a identificação nominal dos doadores, during the campaign, só ocorria ao público após o pleito. A partir daquela eleição presidencial, com base na Lei de Acesso à Informação, o TSE vem atuando para que nas prestações de contas parciais de campanha (August and september) as doações e os gastos eleitorais de candidatos, comitês financeiros e partidos sejam divulgados na internet com a identificação da sua origem.

Besides that, for 2016, o Tribunal trabalha para que os saldos dos extratos eletrônicos das contas bancárias eleitorais, que são extratos públicos e compõem o processo de prestação de contas, passem a ser publicados na internet, em razão do planejamento estratégico do TSE no combate à corrupção, aprovado na Resolução nº 23.439. "Like this, qualquer interessado poderá comparar o que o candidato declara em termos de receita e despesa com o que efetivamente está ocorrendo na sua conta bancária”, highlights.

Contas partidárias
No caso das prestações de contas anuais partidárias, aquelas que os partidos com registro no TSE devem apresentar até o dia 30 de abril do ano seguinte ao exercício, também haverá novidades. A Resolução nº 23.432, aprovada em 30 April 2014, obriga a partir das contas de 2015 (que deverão ser entregues até 30 April 2016) todos os diretórios partidários, em qualquer nível de direção (national, state or municipal), a utilizar o Sistema Público de Escrituração Digital (SPED), da Receita Federal do Brasil.

“Toda parte de registro contábil será feita pelos partidos neste sistema. Esses dados serão encaminhados inicialmente para a Receita Federal, que fará uma análise prévia da estruturação contábil do partido. O resultado desta apuração será enviado, também de forma eletrônica, para a Justiça Eleitoral”, informa o chefe da Asepa, acrescentando que o procedimento permitirá uma análise mais rápida das contas, evitando inclusive os processos físicos (em papel).

A entrega da prestação de contas anual pelos partidos políticos é determinada pela Constituição Federal (article 17, inciso III) e pela Lei dos Partidos Políticos (No law 9.096/1995 – artigo 32). According to the laws, cabe à Justiça Eleitoral fiscalizar as contas dos partidos e a escrituração contábil e patrimonial, para verificar a correta regularidade das contas, dos registros contábeis e da aplicação dos recursos recebidos, próprios ou do Fundo Partidário.

Exam
Após a entrega das contas, os técnicos analisam toda a documentação apresentada com base na legislação eleitoral e partidária.

Os técnicos do TSE verificam, preliminarmente, se a prestação de contas está composta pelas peças exigidas pela legislação eleitoral e partidária. O exame prossegue com a verificação da origem dos recursos, a conformidade das receitas e gastos, o cumprimento quanto à aplicação dos recursos do Fundo Partidário nas destinações específicas da Lei nº 9.096/95, a regularidade da escrituração contábil e a pertinência e validade dos comprovantes de receitas e gastos.

Se identificadas inconsistências no exame da prestação de contas, os técnicos sugerem ao ministro relator das contas que seja aberto ao partido prazo para manifestação quanto às inconsistências encontradas. O prazo para resposta das diligências é de até 72 hours, no caso de prestação de contas de campanha eleitoral e, as a rule, de até 20 dias para as diligências decorrentes do exame da prestação de contas anual dos partidos políticos.

Caso o partido não entregue a prestação de contas dentro do prazo, a Presidência do Tribunal é informada que a sigla está inadimplente quanto a essa obrigação. Or party, So, é intimado a apresentar as contas em um prazo de 72 hours.

Após esse período, se o partido permanecer inadimplente, o presidente do Tribunal ou o juiz eleitoral deverá determinar a suspensão imediata da distribuição ou repasse de novas cotas do Fundo Partidário, nos termos da Portaria TSE nº 148/2015, sujeitando-se, still, o partido ao julgamento de contas não prestadas.

Se a prestação estiver completa, a Justiça Eleitoral determinará, immediately, a publicação dos balanços na imprensa oficial, e, onde ela não existir, a afixação dos balanços no cartório eleitoral, para que algum outro partido ou cidadão, if you want, possa questionar as contas ou impugná-las.

Source: TSE

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