Prestação de Contas do Condomínio: 

Como apresentar? Quais são os documentos necessários?

Se você chegou nesse artigo é porque precisa fazer a Prestação de Contas ao Condomínio. Se estiver com assembleia convocada e vai fazer a prestação de contas do zero, você está fazendo errado. Essa Prestação é feita durante toda a gestão do Síndico, em princípio para o Conselho Fiscal. Isso impossibilita erros e grandes furos no fechamento. Mas não se preocupe, se sua gestão foi bem organizada, você não terá problemas para apresentá-la.

Prestação de Contas do Condomínio
Prestação de Contas do Condomínio

A rigor, a prestação de contas é feita para os condôminos em assembleia ordinária (Veja aqui 6 passos para uma assembleia de sucesso). No entanto, há que se ter consciência que o conselho fiscal é preposto dos condôminos para realizar a fiscalização, e sendo assim, o síndico deve prestar contas mês a mês para ele. Como o termo “Prestação de Contas” ressalta a palavra “contas”, fica-se influenciado pelo termo a achar que a prestação de contas é apenas financeira. Porém, ela pode ser muito mais completa, indo-se além do enfoque financeiro.

O que se deve apresentar na Prestação de Contas do Condomínio?

Na prestação anual das contas em assembleia ordinária, as contas podem ser apresentadas com os seguintes itens:

  1. – Saldo financeiro existente;
  2. – Compromissos financeiros a cumprir;
  3. – Créditos a receber de inadimplência;
  4. – Parecer assinado pelos componentes do Conselho Fiscal recomendando (ou não) a aprovação das contas;
  5. – Certidões negativas: FGTS, Receita Federal (tributos e INSS)
  6. – Orçamento previsto e resultado da execução orçamentária;
  7. – Documentos do seguro obrigatório;
  8. – Seguro dos funcionários;
  9. – Pendências a considerar;

O papel do conselho fiscal é fundamental. É preciso que o conselho tenha voz, de preferência mensalmente, e que divulgue aos condôminos seu parecer, após a fiscalização dos atos do síndico (incluindo balancete mensal). Quando a comunidade percebe que o conselho fiscal atua e ouve o conselho se manifestar, o resultado geralmente é uma comunidade pacificada e confiante na gestão.

Sendo bem abrangente e indo além dos resultados da gestão financeira, a prestação de contas pode incluir outros documentos, a depender do município em que o condomínio se encontra instalado (afinal, estes entes federativos tem autonomia para criar leis), como por exemplo:

  1. – AVCB e as cópias das NRs, 5, 7 e 9.
  2. – Certificado de brigada de incêndio, pára raios, RIA dos elevadores
  3. – Situação da dedetização do prédio, da limpeza das caixas d’água, incluindo algum tipo de atestado;

Então, fique atento às leis municipais a cumprir.

Há um costume disseminado de se levar balancetes para a assembléia. Em nossa opinião, isto é sintoma de que o trabalho do conselho fiscal não está funcionando e a comunidade não tem confiança no seu trabalho, ou é insegurança daqueles que tem contas a prestar, por não saber como proceder.  A assembléia não é local para análise de balancete, que já deveriam ter sido analisados pelo conselho, mês a mês.

Mas, e se a Prestação de Contas do Condomínio não for aprovada. O que devo fazer? 

Caso ela não seja aprovada em assembleia, pode-se:

  1. – Em nova assembléia, após a resolução dos problemas apontados pelo Conselho Fiscal, novamente submeter as contas à aprovação;
  2. – Auditar as contas, em situações mais graves, com possível abertura de processo de prestação de contas contra o síndico (réu);
  3. – O próprio síndico, se discordar da assembléia, submeter suas contas à apreciação da Justiça, em ação de prestação de contas, desta vez como autor.

Esperamos que tenha gostado dos esclarecimentos. Aproveite e baixe o nosso Ebook O Guia do Síndico – Boas práticas para a gestão de sucesso!

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    • […] – Prestar contas mensalmente ao conselho fiscal (Veja aqui como prestar contas); […]

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