Muitas são as dúvidas sobre o Conselho Fiscal e suas atribuições. Alguns alegam sua falta de funcionalidade e inoperância.  Decidimos fazer esse post para explicar alguns pontos importante sobre este órgão.

O  Conselho Fiscal é obrigatório? Para que serve?

A primeira observação que fazemos é que o Conselho que é obrigatório é o Consultivo (artigo 23, Lei 4.591/64).  Nem o Código Civil, nem a Lei de Condomínios estabelecem a obrigatoriedade do Conselho Fiscal. O Código Civil estabelece no artigo 1.356 que “poderá haver no condomínio um conselho fiscal, composto de três membros, eleitos pela assembleia, por prazo não superior a dois anos, ao qual compete dar parecer sobre as contas do síndico”.

Então, para que serve um órgão que nem é obrigatório? Quando ele será obrigatório? 

O Conselho Fiscal será obrigatório quando for expressamente estabelecido pela Convenção do Condomínio, e certamente sua função será fiscalizar, em nome da comunidade, os atos do síndico, tanto os atos financeiros, quanto administrativos. Ou seja, são atividades da função:

  • Supervisionar contas; 
  • Analisar balancetes
  • Notificar sobre possíveis erros eventuais;
  • Cobrar, questionar;
  • Fiscalizar os atos administrativo e financeiros, tendo em vista as decisões do condomínio
  • Dar parecer de aprovação ou reprovação das contas

Além dessas funções, também cabe ao conselho fiscal eleger  o seu presidente do órgão.

Quem são os membros do conselho fiscal? 

O conselho fiscal precisa de três membros eleitos em assembleia. Estes membros podem, em princípio e desde que a Convenção não proíba,  ser condôminos ou inquilinos.  O prazo do mandato pode ser de até  dois anos e a reeleição dos membros é permitida.

Acertar na escolha dessas pessoas que estarão à frente do órgão definirá a qualidade do trabalho. Ainda que para sua composição  não exija, obrigatoriamente, profissionais de administração, economia ou contabilidade, ter membros no conselho que conheça destas áreas pode ser muito bom. Porém, pessoas variadas podem ocupar o cargo, e isto é ótimo, pois todos podem aprender sobre o funcionamento do Condomínio.

A eleição não deve levar em conta amizades e demais razões pessoais, mas sim o conhecimento e experiência necessários para a realização do trabalho.

A importância do trabalho bem feito pelo conselho fiscal

O bom desempenho do conselho fiscal dá segurança à comunidade de que os atos das gestão estão de acordo com as decisões da Assembleia. Além disto,  conselho dá transparência, quando comunica o resultado do seu trabalho aos moradores.

Conclusão

O conselho fiscal não é um órgão secundário ou puramente burocrático. A ausência da sua atuação cria insegurança na comunidade que, em consequência,  passa a desconfiar da atuação do síndico.  Ter conselho fiscal atuante permite identificar problemas, corrigir ações administrativas a tempo e hora, evitando-se prejuízos, não só financeiros, mas principalmente a desagregação da comunicade.

Com a atuação do conselho fiscal, até o síndico se sente tranquilo, pois seu trabalho é conferido e aprovado. Há que se dizer que a maioria dos síndicos são corretos. A maior parte dos problemas advém de desorganização, e falta de fiscalização e atuação do Conselho.

Importante lembrar

O conselho fiscal apenas recomenda, a partir de análises, a aprovação ou não das contas do gestor, mas o veredito final é dada em assembleia pelos moradores, que esclarecidos pelo parecer do conselho, emitirá seu voto de aprovação das contas.

Você já teve algum problema com o conselho fiscal do seu condomínio? conte pra gente nos comentários!

Até a próxima.

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