Gestão e a prestação de contas no condomínio

A prestação de contas de um condomínio é sempre um momento de grande expectativa para os condôminos e de também de muita responsabilidade para o síndico que precisa fazer a comprovação dos atos financeiros e administrativos durante a gestão.

Tendo isto em vista, vamos sugerir algumas dicas importantes para você evitar constrangimentos e dúvidas durante as assembleias.

Para quem deve ser feita a prestação de contas, quem é o responsável e o que ela é?

O síndico é o responsável pela prestação de contas, que deve ser feita perante a Assembleia. Ou seja, não se presta conta para um ou mais condôminos, mas perante todos reunidos para o voto. Neste ato, deve o Conselho Fiscal fazer a leitura do seu voto, aprovando (total ou parcialmente) ou reprovando as contas do síndico.

Não cabe aos membros do Conselho a omissão, devendo os componentes assinar o parecer sobre as contas que será apresentada na Assembleia. Ou eles aprovam ou não aprovam, mas destacarão suas posições.

No entanto, havendo no Condomínio o Conselho Fiscal, o síndico deve prestar contas a ele, primeiramente. O Conselho Fiscal é preposto de todos para exercer funções de fiscalização, emitindo parecer sobre as contas, em prazo pré-determinado: mensal, bimestral, trimestral ou até semestral. E na prestação de contas anual, deve o Conselho Fiscal emitir parecer final do ano.

A prestação de contas vai além da abordagem financeira, devendo abordar também os atos administrativos: situação de obras, histórico das manutenções, de processos em andamento, inadimplência, dentre outros assuntos de interesse.

Buscar auxílio especializado para fazer a prestação de contas

Um síndico não precisa, necessariamente, ser um expert em prestação de contas e gestão financeira. Por conta disso, caso lhe falte conhecimentos específicos sobre como organizar os meios de transparência de uma prestação de contas, ele pode e deve buscar ajuda especializada. Deve-se neste caso considerar o enquadramento do gasto no orçamento.

O Conselho Fiscal realiza o controle interno e preventivo, em nome de todos. Os condôminos também podem fazer a contratação de profissional ou empresa especializada em auditoria, que constitui o chamado controle externo. Este pode garantir maior credibilidade na hora da prestação de contas, tanto no que se refere à isenção, quanto ao conhecimento técnico necessário.

Quitação de documentos e certidões negativas de débitos

É importante minimizar os riscos de questionamentos e dúvidas na hora da prestação de contas. Sendo assim, não há nada mais eficiente do que documentos e certidões. Por isso é necessário deixar tudo em dia e organizado para facilitar a auditoria (caso haja) e a prestação de contas.

Alguns documentos são indispensáveis: relatório do orçamento anual, balanço financeiro, relatório da inadimplência, certidões negativas de tributos e contribuições sociais, documentos relativos a segurança, limpeza e manutenção do prédio, entre outros.

Fazer controle de todas as notas fiscais

Toda e qualquer despesa em compras e serviços no condomínio deve ser comprovada através de notas fiscais. Caso contrário, na hora na prestação de contas, por menor que seja o valor, pode haver sérios transtornos. Se não há forma de emissão de nota fiscal, ao menos o recibo é imprescindível.

Esses comprovantes servem não só para o controle de gestão feito pelo síndico. Eles devem ser anexados a prestação de contas para evitar suspeitas desnecessárias, para comprovar as despesas, para exigir a garantia de produtos e serviços adquiridos, etc.

Fazer pesquisa de mercado antes de fechar negócios

Administrar o dinheiro do condomínio significa agir com responsabilidade com o dinheiro de terceiros. Por isso, na hora de fazer qualquer tipo de transação, é importante optar por aquele tipo que apresenta o melhor custo-benefício e evitar gastos irrelevantes.

Fazer prova dos orçamentos prévios adquiridos, para mostrar que escolheu a melhor opção, é uma ótima dica de transparência.

Instituir comissões específicas de obras, orçamentárias, ou consultar o Conselho Consultivo é ótima forma de compartilhar informações e poder decidir ouvindo outras pessoas.

Crie um canal de transparência

Em alguns condomínios existem sites ou páginas onde são disponibilizadas informações condominiais, por onde moradores podem acessar e fazer o acompanhamento de toda a gestão do condomínio.

Investir em transparência é um passo importante para conquistar a confiança dos condôminos. Uma vez mais seguros e satisfeitos, tudo fica mais tranquilo. O condomínio ganha em gestão, transparência, e de acima de tudo na boa convivência.

Mas tenha em mente que transparência deve ser realizada principalmente através dos canais institucionais do Condomínio: Conselho Consultivo e Conselho Fiscal. Cada um deve exercer suas responsabilidades a tempo e hora, um controlando o outro, harmonicamente, porém de forma independente.

Saiba mais sobre gestão de condomínios

Para ter mais informações busque a União Social Administração de Condomínio. Empresa com quase 28 anos no mercado, auxiliando condomínios e síndicos na melhoria da gestão e prestação de contas junto aos moradores.

Além de serviços especializados, também oferecemos o Curso Online: “Condomínio bem administrado – Visão prática para Síndicos e Conselheiros Iniciantes”.  Clique aqui e faça sua inscrição.

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