Projeto prevê transparência e medidas de governança para o Sistema S

O Senado vai analisar proposta que visa dar mais transparência e facilitar o acompanhamento do uso dos recursos do Sistema S. É o que propõe o projeto de lei (PL 3.904/2020), do senador Rogério Carvalho (PT-SE), que trata sobre aprimoramento da transparência e medidas de governança para os Serviços Sociais Autônomos (Senai, Sesi, Senac, Sesc, Sebrae, Senar, Sest, Senat, Sescoop).

De acordo com o texto, os Serviços Sociais Autônomos vão ser obrigados a adotar o Manual de Contabilidade Aplicada ao Setor Público (MCASP). O manual foi criado pelo governo federal para ajudar no processo de elaboração e execução do Orçamento, possibilitando a análise de demonstrações contábeis adequadas aos padrões internacionais, sob os enfoques orçamentário e patrimonial. Ao utilizar o MCASP, o Sistema S terá de adotar o Plano de Contas Aplicado ao Setor Público (PCASP), a fim de uniformizar as práticas contábeis. 

Para Rogério Carvalho, com a obrigação de as entidades adotarem o MCASP, garante-se a fiscalização da aplicação dos recursos arrecadados pelo Sistema S, facilitando a consolidação das contas das entidades.

O Sistema S designa um conjunto de entidades privadas vinculadas ao sistema sindical patronal responsável por aplicar recursos na formação profissional e na prestação de serviços sociais aos trabalhadores. As entidades são mantidas pelas contribuições, pagas compulsoriamente pelos empregadores, que incidem sobre a folha de salários com alíquotas variadas. Quem recolhe as contribuições é a Receita Federal, mas o dinheiro é repassado às entidades, não entrando nas estatísticas de arrecadação federal. Em 2019, o Sistema S arrecadou cerca de R$ 18 bilhões.

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