Das diversas dificuldades enfrentadas pelo síndico no exercício das suas funções, duas se destacam pela importância e por serem complementares: gestão financeira seguida de contabilidade condominial, e gestão administrativa com a diversidade diária dos acontecimentos e adversidades.

Tais atividades, dependendo do porte do condomínio, podem exigir a contratação de empresa de assessoria condominial (Veja como contratar uma administradora de condomínio), que fará o apoio específico na contabilidade e rotinas burocráticas, liberando o tempo do síndico para a gestão financeira e gestão administrativa diária (considerando um condomínio de auto-gestão).

É conveniente ressaltar a função da contabilidade e do contador, contrapondo suas funções à assessoria administrativa:

A contabilidade registra os fatos financeiros através de documentos, e só começa após a gestão financeira do mês finalizada: gestão financeira ocorre primeiro, contabilidade depois – ou seja, contabilidade é história. A contabilidade produz o balancete (demonstrativo de receitas e despesas), guias para pagamento de impostos, eventualmente boletos, em outros casos até a folha de pagamentos, porém sem assessoria jurídica.

A assessoria administrativa, por seu lado, terá função mais ampla, orientando (ensinando) os atos do síndico ou do conselho em todo o processo de gestão: juridicamente, financeiramente, administrativamente e até contabilmente. O objetivo principal é proteger a gestão do síndico de possíveis erros, fazendo com que suas ações sejam calcadas na Lei, facilitando mais tarde a Prestação de Contas: momento em que se unem as ações do Conselho Fiscal e a demonstração dos atos da gestão em Assembleia, com a devida avaliação e aprovação dos condôminos.

Quanto feita pela assessoria administrativa, a emissão dos boletos para recebimento das taxas condominiais, é seguida da gestão dos inadimplentes, e completada pela cobrança administrativa e judicial dos mesmos, no departamento jurídico.

A folha de pagamento feita pela assessoria administrativa inclui embasamento jurídico, conforme a CLT e Convenção Coletiva do Trabalho entre os sindicatos patronal e laboral.

Ainda tem dúvidas sobre as diferenças entre a contabilidade e a assessoria? Deixe um comentário que responderemos!

Até a próxima

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