O Tribunal avaliará os critérios de uso das verbas dos precatórios do Fundef – se eles podem ser usados para remuneração, pagamento de passivos trabalhistas ou bônus de professores, por exemplo. O passivo da União em relação a erros de cálculo no âmbito do Fundef pode alcançar R$ 90 bilhões.
O Tribunal, responsável pela fiscalização da aplicação dos recursos federais, avaliará os critérios de uso das verbas dos precatórios do Fundef – se eles podem ser usados para remuneração, pagamento de passivos trabalhistas ou bônus de professores, por exemplo. Enquanto não houver uma decisão, os recursos desses precatórios não poderão ser utilizados.
O Fundef foi substituído pelo Fundeb, que foi criado pela Emenda Constitucional 53/2006 e regulamentado pela Lei 11.494/2007. O fundo é formado principalmente por recursos estaduais. Há, porém, Estados que recebem complementação da União. Isso ocorre quando o Estado não tem condições de arcar com o valor mínimo definido nacionalmente por aluno.
Durante a vigência do Fundef, porém, a União não fez o repasse integral da complementação devida a alguns Estados. O passivo da União em relação a erros de cálculo no âmbito do Fundef, no período de 1998 a 2006, pode alcançar R$ 90 bilhões. O valor corresponde a cerca de 60% dos R$ 148 bilhões previstos para o Fundeb no exercício de 2018, segundo estimativa publicada no Diário Oficial da União (DOU) em 29 de dezembro de 2017.
Histórico
Na cautelar, o ministro Walton cita decisões recentes da Corte de Contas sobre o tema. Depois de ser acionado pela rede de órgãos de controle do Estado do Maranhão – que questionou o uso de recursos do Fundef para pagar honorários de escritórios de advocacia nas ações que resultaram em precatórios –, e considerando que o problema envolvia outros Estados, o TCU publicou o Acórdão 1.824/2017-Plenário, determinando que os recursos dos precatórios referentes ao Fundef deveriam ser utilizados exclusivamente na educação. O pagamento dos escritórios de advocacia deveria vir de outra fonte de receita.
Posteriormente, o TCU publicou nova decisão – Acórdão 1.962/2017-Plenário – para esclarecer outra questão relacionada aos precatórios, a subvinculação. Segundo o artigo 22 da Lei 11.494/2007, “pelo menos 60% dos recursos anuais totais dos Fundos serão destinados ao pagamento da remuneração dos profissionais do magistério da educação básica em efetivo exercício na rede pública”.
A dúvida era se os recursos especificamente dos precatórios, já que eram relacionados ao Fundef, deveriam ter a destinação mínima de 60% para a remuneração de professores, questão que provocou uma pluralidade de entendimentos entre instituições como tribunais de contas estaduais e sindicatos de professores. A conclusão do TCU, expressa no Acórdão 1.962/2017, é de que a natureza extraordinária dos recursos dos precatórios desobriga essa subvinculação – entendimento validado pelo Supremo Tribunal Federal (STF).
Cautelar
Para garantir maior rapidez e efetividade na comunicação relacionada à medida cautelar, o ministro Walton diz que será determinado ao Ministério da Educação (MEC) que, no prazo de 15 dias, encaminhe aos Estados e Municípios com precatórios referentes ao Fundef cópia integral da medida cautelar, uma vez que poderão ser responsabilizados pelo TCU, caso não observância os entendimentos da Corte de Contas a respeito do tema.
Serviço:
Leia a íntegra da decisão: Acórdão 1518/2018 – Plenário
Processo: TC 020.079/2018-4
Secom – DC/ca
Telefone: (61) 3316-5060
E-mail: imprensa@tcu.gov.br
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