Brazil: Terceiro Setor, Cultura E Responsabilidade Social - 15 De Dezembro De 2015

Em referência ao memorando enviado em 30/10/2015 (link), informamos que foi publicada hoje no Diário Oficial da União a Lei nº 13.204/2015, decorrente do Projeto de Lei de Conversão (PLV) nº 21/2015, que altera dispositivos da Lei nº 13.019/2014, conhecida como Marco Regulatório das Organizações da Sociedade Civil (MROSC), entre outros. 

O texto do PLV nº 21/2015 foi aprovado com vetos parciais pela Presidente da República, destacados abaixo: 

CAMPO DE ABRANGÊNCIA DO MROSC 

Lembramos que o PLV ampliou o rol de exceções à aplicação do MROSC. Dentre as exceções, foi vetada a previsão expressa de não aplicação do MROSC para isenções decorrentes dos programas de incentivo à saúde (Pronon e Pronas), uma vez que tal dispositivo poderia dar margem para interpretação de que outros programas de incentivo (tais como à cultura, ao esporte, aos direitos da criança e adolescente, ao idoso) estariam submetidos ao MROSC – o que não se verifica, por serem regidos por legislações específicas.  

Referência legal: artigo 3º, inciso VIII, da Lei nº 13.019/2014, alterada pela Lei nº 13.204/2015. 

DESPESAS 

Na promulgação da lei, foram vetados dois dispositivos do PLV atinentes às despesas autorizadas no âmbito dos termos de colaboração e fomento, são eles: 

(i) artigo 45, inciso II: vedava a realização de despesa em data anterior à vigência da parceria. Assim, permanece em vigor a atual redação do dispositivo em questão, que veda o pagamento de servidor ou empregado público com recursos vinculados à parceria, afastando qualquer interpretação de que as despesas com funcionários públicos estariam autorizadas; e

(ii) artigo 46, inciso IV: previa autorização expressa para outras despesas relacionadas ao objeto da parceria. Assim, está mantida a atual redação do MROSC que permite a aquisição de equipamentos e materiais permanentes essenciais à consecução do objeto e serviços de adequação de espaço físico. O veto se deu para evitar a interpretação de que a aquisição de bens permanentes estaria proibida. 

Referências legais: artigo 45, inciso II e artigo 46, inciso IV da Lei nº 13.019/2014, alterada pela Lei nº 13.204/2015.

HIPÓTESES DE INAPLICABILIDADE, DISPENSA E INEXIGIBILIDADE DE CHAMAMENTO

Dentre as exceções introduzidas pela Lei nº 13.204/2015 ao chamamento público obrigatório, foi vetada a dispensa de chamamento para os casos em que o objeto da parceria estivesse sendo realizado com o atingimento das metas há pelo menos seis anos initerruptamente. Segundo as razões de veto, referida previsão poderia induzir ao perpetuamento das parcerias, impedindo que outras organizações desenvolvessem novas atividades e projetos inovadores. 

Referência legal: artigo 30, inciso V, da Lei nº 13.019/2014, alterada pela Lei nº 13.204/2015.

REQUISITOS PARA A CELEBRAÇÃO DAS PARCERIAS

A Presidente vetou a dispensa da comprovação de experiência prévia para celebração da parceria, por entender que esta previsão poderia resultar em parcerias com entidades não habilitadas para a execução das atividades e projetos, prejudicando a política pública a ser implementada. 

Referência legal: artigo 33, parágrafo 4º, da Lei nº 13.019/2014, alterada pela Lei nº 13.204/2015.

FASES DE TRANSIÇÃO

Foram vetados dois dispositivos relacionados à fase de transição de implementação do MROSC, quais sejam: (i) artigo 83, caput e (ii) artigo 83, A. 

O primeiro afastava a aplicação subsidiária do MROSC nas parcerias já firmadas entre administração pública e as organizações da sociedade civil. Com o veto, o artigo 83, caput, permanece com a redação atualmente em vigor, prevendo a aplicação subsidiária da Lei nº 13.019/2014 para as parcerias já celebradas, naquilo em que for mais benéfico, visando melhor implementação de políticas públicas. 

O segundo previa que as prestações de contas apresentadas pelas organizações até 31/12/2010, não analisadas até a entrada em vigor da Lei nº 13.019/2014, poderiam ser arquivadas definitivamente. Segundo as razões de veto, tal dispositivo prejudicaria a avaliação da utilização dos recursos públicos pelos entes privados, motivo pelo qual optou-se pela exclusão do artigo 83-A. 

Referências legais: artigo 83, caput, e artigo 83-A da Lei nº 13.019/2014, alterada pela Lei nº 13.204/2015.

À exceção dos vetos destacados acima, as alterações propostas pelo PLV nº 21/2015 (link) passam a produzir efeitos a partir de 23 de janeiro de 2016 (data da entrada em vigor da Lei nº 13.019/2014). 

Assim, a partir da referida data, estará definitivamente extinta a figura dos convênios para relações entre organizações da sociedade civil e administração pública, sendo a partir de então utilizados Termos de Colaboração e Fomento (quando envolver transferência de recursos públicos) e Acordos de Cooperação (quando não envolver transferência de recursos públicos).

Ademais, lembramos que com a promulgação da lei: 

  • A redação da Lei nº 9.532/1997 foi alterada para estabelecer que a vedação da remuneração de dirigentes não se aplica a associações, fundações e organizações da sociedade civil;
  • A qualificação como Organização da Sociedade Civil de Interesse Público – OSCIP somente poderá ser obtida por entidades constituídas há, pelo menos, três anos;
  • Foi extinto o título de Utilidade Pública Federal
  • Foram ampliados os "benefícios" para as organizações da sociedade civil, independentemente de certificação.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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