Wednesday, April 29, 2009

Alta de Lisboa

A CDU divulgou ontem um documento em que se faz uma análise profunda das relações entre a CML e a SGAL (Alta de Lisboa). É o seguinte o seu conteúdo:

Exmo. Sr.
Presidente da Câmara Municipal de Lisboa
António Luís Santos da Costa


REQUERIMENTO - SGAL


Em 21 de Julho de 2008 solicitamos a V. Exa., através de requerimento, informações relativas ao cumprimento do Contrato Inominado entre o Município de Lisboa e a SGAL. As informações requeridas foram as seguintes:
· Nomes e data da tomada de posse dos membros da Comissão Paritária;
· Balanço exaustivo sobre o cumprimento do Contrato Inominado (contrapartidas em espécie e numerário já entregue pela SGAL, terrenos entregues pelo Município, valores em débito e em crédito, etc.), e ainda sobre os motivos de não cumprimento, a existirem, reportado a 30 de Junho de 2008.
· Valor das taxas devidas pela SGAL em operações urbanísticas, datas de pagamento e outras informações consideradas relevantes para a análise da situação.
Em 9 de Fevereiro de 2009, recebemos resposta ao nosso requerimento através do ofício OF/446/GPCML/09 com data de 05 de Fevereiro de 2009. No entanto, a informação INF/65/DMGU/UPAL/09 anexa ao referido ofício respondia apenas parcialmente ao nosso requerimento.
A citada informação referia que “apesar de nos ter sido solicitada informação sobre a situação a 30 de Junho de 2008, a nossa resposta conterá, nesta fase, toda a informação reportada a Novembro de 2007, uma vez que a última Conta Corrente homologada é a referente a essa altura”. “Uma vez que a conta corrente de Novembro de 2008 se encontra ainda em análise prévia à sua homologação, oportunamente será dado conhecimento”
Referia ainda no seu ponto 3 que o “Contrato Inominado (…) estabelece que as contrapartidas em espécie a entregar pelo promotor privado serão objecto de uma Conta Corrente na qual serão inscritas a crédito e a débito todas as contrapartidas em espécie tendo por objectivo possibilitar a determinação, em cada momento, do valor e natureza das obras” (…) “A Conta Corrente expressa, assim, a execução das contrapartidas em espécie e tem elaboração semestral, em final de Maio e em final de Novembro de cada ano (nº19 do art.º 3º)”
Assim sendo, de acordo com o Contrato Inominado, deveria ter sido já elaborada as contas correntes relativas a Maio e Novembro de 2008, quando nos foi dada a referida informação.

Por outro lado, o Relatório de Gestão 2008, que nos foi entregue no dia 1 de Abril, muito embora ainda não tenha sido discutido em Câmara, faz referência aos seguintes factos:
· “O acréscimo verificado na dívida de e a terceiros, por via das contas, respectivamente, de Outros Devedores e de Outros Credores, radica no essencial, nas regularizações contabilísticas efectuadas no quadro da execução do designado Contrato Inominado entre a CMLisboa e a SGAL (…)”
· “Ao nível dos proveitos extraordinários a variação face a 2007, foi de +166,8 milhões de euros, radicada, sobretudo, em mais valias relativas à alienação de imobilizado (a regularização feita ao nível das operações com a SGAL saldou-se em 72,2 milhões de euros) …”
· “Verificou-se uam alteração na estrutura do activo, ainda que o Imobilizado se mantenha claramente prevalecente, com o Circulante a ganhar relevância face ao Fixo, por via do aumento de dívidas de terceiros que radica, no essencial na variação do slado de Outros Devedores explicada, fundamentalmente, pelo impacto das regularizações contabilísticas feistas em 2008, no quadro da execução do Contrato Inominado celebrado entre a CML e a SGAL “
· “O crescimento do imobilizado em Curso dos bens de Domínio Público reflete o acréscimo reflete o ac´rescimo relatvio, essencialmente, a obras em viadutos e na via pública, iluminação pública e espaços verdes, enquanto que o das Imobilizações Corpóreas reflete as adições relativas a bens transmitidos pela SGAL, equipamentos diversos, terrenos (……)”
· “O Incremento do Imobilizado Corpóreo resultou da transferência para as rubricas de edifícios e outras construções de bens anteriormente registrados em Imobilizado em Curso (….), porquanto se verificou uma diminuição na rubrica de terrenos por conta de transmissões efectuadas à SGAL.”
· “As dívidas de terceiros, no valor total de 234 Milhões de euros, assinalaram um forte crescimento face aos 72,9 milhões registrados no fim de 2007 em resultado, basicamente do incremento no saldo de Outros Devedores (+159,4 Milhões) que reflete, no essencial, as operações de regularização contabilística da execução do Contrato Inominado celebrado entre a CMLisboa e a SGAL”
· “Esta evolução, face ao exercício anterior, fundamenta-se no aumento da Dívida a Terceiros globalmente saldada em 150,6 Milhões de euros (por efeito do acréscimo da Conta Outros Devedores, que reflete, no essencial, as operações de regularização contabilística da execução do Contrato Inominado celebrado entre a CMLisboa e a SGAL e a consolidação de passivos (….)
· “O valor de -75,1 Milhões de euros de Resultados Transitados decorreu por um lado, da regularização de bens do imobilizado anterior a 1980, de movimentos referentes à SIMTEJO e à SGAL e da integração do GRCV e Lisdesporto (….)
· “Desta análise resultaram diversas regularizações contabilísticas em 2008, ao nível tanto do activo como do Passivo municipal. No activo foram registados os terrenos cedidos pela CML e os pagamentos em numerário a efectuar pela SGAL (com um impacto de 153,5 Milhões de euros no saldo de Outros devedores) enquanto que no Passivo, foram realizadas correcções relativas a contrapartidas em espécie por registrar e entregues, mas cujos terrenos ainda não foram transmitidos pela CML (com um impacto de 166,9 milhões de euros no saldo de Outros credores). Destas regularizações resultou, portanto, um saldo favorável à SGAL”

Já nos anexos às Demonstrações Financeiras 2008 encontramos as seguintes referências à SGAL:
“Decorrentes da análise da conta corrente com a SGAL – Sociedade gestora da Alta de Lisboa SA., em 2007 foram indentificados valores devedores duplicados e mesurações desenquadradas do coeficiente de desvalorização de moeda aplicável, tendo sido provisionados os montantes em excesso. Em 2008 após uma análise detalhada a todos os movimentos, tendo como base a conta corrente da SGAL foram efectuados diversos registos nomeadamente os relativos a terrenos entregues pela CML à SGAL e contrapartidas entregues pela SGAL à CML, com vista por um lado a corrigir lançamentos já efectuados e por outro a inscrever transacções ainda não registradas, nomeadamente:
Entrega de terrenos pela CML que aguardam a regularização da respectiva contrapartida – 40,1 Milhões de euros
Obras entregues à CML que aguardam a respectiva regularização – 166,9 Milhões de euros
O impacto destas correcções no exercício de 2008 é o seguinte:
Imobilizações
Terrenos – 40,1 Milhões de euros
Imobilizado em curso – 166,9 Milhões de euros

Dívidas a receber por conta de obras a entregar pela SGAL - 41,7 Milhões de euros
Dívidas a pagar por conta de obras recebidas pela CML – 166,9 Milhões de euros”

Por outro lado, a rubrica Erros e Regularizações materiais, não faz, curiosamente, nenhuma referência à SGAL, nem no que toca a resultados transitados, nem no que toca a outras regularizações relativas a exercícios anteriores.

Pelo atrás exposto e nos termos da alínea r) do nº 1 do artigo 64º e da alínea s) do nº 1 do artigo 68º da Lei nº 169/99 de 10 de Setembro com as alterações introduzidas pela Lei nº 5-A/2002 de 11 de Janeiro, bem como ao abrigo do disposto no art. 4º do Decreto-Lei nº 24/98 de 26 de Maio, os Vereadores do PCP na Câmara Municipal de Lisboa vêm requerer a V. Exa.:
· O envio da última conta corrente homologada pela CMLisboa relativa ao ano de 2008;
· A justificação para o não cumprimento do Contrato Inominado e para a não homologação das contas correntes relativas a 2008, caso tal tenha ocorrido;
· Uma explicação sobre qual a data da última conta corrente homologada entre a CMLisboa e a SGAL utilizada pela CML para suportar os movimentos e registos efectuados no exercício de 2008.
· Caso a conta corrente utilizada pelos serviços das Finanças para registar os movimentos relativos à SGAL não tenha por base as contas correntes referidas no Contrato Inominado e homologadas entre a CMLisboa e a SGAL, uma explicação sobre quais os documentos que suportam essa conta corrente e todos os seus movimentos;
· Uma explicação sobre a aparente discrepância existente entre as informações constantes no relatório de gestão e as informações constantes nos anexos às demonstrações financeiras no que se refere aos valores relativos à SGAL inscritos na conta Outros devedores;
· O envio de todos os movimentos relativos à conta corrente da SGAL processados em 2007 e 2008, com a discriminação dos terrenos, obras, equipamentos, contrapartidas em numerário, e respectivas datas de entrega real, que justifiquem em detalhe os saldos da SGAL inscritos nas Contas Patrimoniais de 2007 e 2008.
· Uma justificação para o não registo atempado das transações já efecuadas em anos anteriores bem como para as correcções de lançamentos efectuadas;


Lisboa, 29 de Abril de 2009


Os Vereadores do PCP

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