O CONTROLE INTERNO E O ÚLTIMO ANO DE MANDATO
Autor: Prof. Ricardo Bulgari | Publicado: 2016-07-12T16:30:00-03:00

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Três anos e meio passaram-se e o
Controle Interno ainda engatinha. Agora finda o mandato e como fazer o grande
Relatório do Encerramento do Mandato?

Em primeiro lugar, qual a missão
do Controle Interno dos órgãos públicos?

A Constituição Federal define e determina
algumas atribuições. A Lei de Responsabilidade Fiscal determina uma série de
atribuições. As NBCT SP 16.8, do Conselho Federal de Contabilidade, outro lote
de responsabilidade e atribuições, afora as leis municipais, que acrescentam
mais a essa enorme lista.

Tenha foco.



Controle interno não é onipresente
e nem onisciente.



Quadro geral desse ano.

Encolhimento da economia nacional,
inflação, recessão, queda na arrecadação, desemprego, eleições (legislação
eleitoral) e final do mandato.



Grau de Risco.

O protocolo COSO II é uma técnica
de se priorizar os Riscos. Determinar onde há mais riscos para a gestão, para o
atingimento dos objetivos e que afetam os stakeholders (“público estratégico”)
e ali aprofundar e/ou ampliar os controles. Assim, 

- Controle das despesas para que sigam as variações das
receitas, sem ultrapassá-las (art. 9º da LRF).

- Controle das despesas com pessoal (que não pode sofre
aumento)

- Avaliação da necessidade de redução do quadro de pessoal.

- Aplicação dos percentuais corretos na Saúde e na Educação
(e FUNDEB).

- Gastos com publicidade (menor que a média dos últimos semestres)

- Preferência a contratos que se encerram até 31/12.

- Prestação de contas de Adiantamentos e controle de Diárias

- Observação de todas as demais exigências da legislação
eleitoral

- Resultados primário e nominal

- Controle dos Restos a Pagar

- Transferências para o Legislativo Municipal

- Prestação de contas das subvenções para entidades do 3º
setor.

- Abertura de créditos adicionais

- Equilíbrio Fiscal

- Superávit Financeiro 

Acompanhar, controlar e relatar
sobre tudo o que foi verificado, encaminhando ao gestor e finalizando,
encaminhar ao Tribunal de Contas.

Não esquecer de bem planejar,
elaborar seu Programa de Trabalho, e cumpri-lo na íntegra até o derradeiro
31/12.



Prof. RICARDO BULGARI