{"id":13307,"date":"2021-11-12T08:44:24","date_gmt":"2021-11-12T11:44:24","guid":{"rendered":"http:\/\/www.mpc.pr.gov.br\/?p=13307"},"modified":"2021-12-17T09:16:04","modified_gmt":"2021-12-17T12:16:04","slug":"tce-pr-mantem-multa-a-secretaria-de-saude-de-pontal-do-parana-por-compra-excessiva-de-mascaras-n95-pff2","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/tce-pr-mantem-multa-a-secretaria-de-saude-de-pontal-do-parana-por-compra-excessiva-de-mascaras-n95-pff2\/","title":{"rendered":"TCE-PR mant\u00e9m multa a Secret\u00e1ria de Sa\u00fade de Pontal do Paran\u00e1 por compra excessiva de m\u00e1scaras N95\/PFF2"},"content":{"rendered":"

\"\"O Tribunal de Contas do Paran\u00e1 (TCE-PR)\u00a0julgou\u00a0pelo n\u00e3o provimento do\u00a0Recurso\u00a0de Revista\u00a0interposto\u00a0pela empresa\u00a0Top Center Pontal Com\u00e9rcio de Utilidades Dom\u00e9sticas Ltda. e pela Secret\u00e1ria de Sa\u00fade do Munic\u00edpio\u00a0de Pontal do Paran\u00e1,\u00a0Patr\u00edcia Pinheiro da Silva,\u00a0mantendo\u00a0integralmente a decis\u00e3o\u00a0contida\u00a0no\u00a0Ac\u00f3rd\u00e3o n\u00ba 3910\/20<\/a>\u00a0do Tribunal Pleno.\u00a0<\/span>\u00a0<\/span><\/p>\n

As irregularidades foram inicialmente apuradas no processo de Representa\u00e7\u00e3o da Lei n\u00ba 8.666\/1993, formulada por Maur\u00edlio da Sila\u00a0Castioni, em que noticiava inconformidades no Processo Licitat\u00f3rio n\u00ba 64\/2020 realizado pelo Munic\u00edpio de Pontal do Paran\u00e1, referente a Dispensa de Licita\u00e7\u00e3o n\u00ba 32\/2020 – Contrato n\u00ba 77\/2020, o qual teve por objeto a contrata\u00e7\u00e3o de empresa especializada no fornecimento de materiais para o enfrentamento do Coronav\u00edrus (Covid-19).<\/span>\u00a0<\/span><\/p>\n

A decis\u00e3o origin\u00e1ria (Ac\u00f3rd\u00e3o n\u00ba 3910\/20<\/a>) acompanhou o opinativo do MP de Contas do Paran\u00e1 (MPC-PR), proferido no Parecer n\u00ba 903\/20, ao considerar irregular o quantitativo de m\u00e1scaras N95\/PFF2 adquiridas na Dispensa de Licita\u00e7\u00e3o n\u00ba 32\/2020, ao identificar o sobrepre\u00e7o na aquisi\u00e7\u00e3o de 10.000 unidades, uma vez que o pre\u00e7o unit\u00e1rio estipulado de R$ 32,30 extrapolou o limite aceit\u00e1vel, pois conforme apurado pela Comiss\u00e3o de Acompanhamento de gastos do COVID-19 pelo TCE-PR o valor aproximado para este item seria de R$ 17,11.<\/span>\u00a0<\/span><\/p>\n

Conforme expresso no Ac\u00f3rd\u00e3o n\u00ba 3910\/20<\/a>, determinou-se a aplica\u00e7\u00e3o da\u00a0multa prevista no artigo 87 da Lei Org\u00e2nica do TCE-PR<\/a> \u00e0 Secretaria de Sa\u00fade e expedi\u00e7\u00e3o de determina\u00e7\u00e3o ao Munic\u00edpio de Pontal do Paran\u00e1 para que promovesse a rescis\u00e3o amig\u00e1vel do Contrato n\u00ba 77\/2020 nos termos do artigo 79, inciso II da Lei de Licita\u00e7\u00f5es n\u00ba 8.666\/1993, mediante devolu\u00e7\u00e3o \u00e0 empresa das 7.800 m\u00e1scaras n\u00e3o utilizadas e o pagamento, pelo valor de custo de R$ 23,96, das 2.200 m\u00e1scaras utilizadas a t\u00edtulo indenizat\u00f3rio, com fulcro no artigo 59, par\u00e1grafo \u00fanico da Lei de Licita\u00e7\u00f5es.<\/span>\u00a0<\/span><\/p>\n

Por fim, o Pleno ainda determinou a instaura\u00e7\u00e3o de Tomada de Contas Extraordin\u00e1ria para fins de apura\u00e7\u00e3o da responsabiliza\u00e7\u00e3o ressarcit\u00f3ria solid\u00e1ria em face do Prefeito Municipal, Fabiano Alves Maciel, e da Secret\u00e1ria de Sa\u00fade por terem dado causa e\/ou concorrido para obriga\u00e7\u00e3o de pagamento de 2.200 m\u00e1scaras.\u00a0<\/span>\u00a0<\/span><\/p>\n

Recurso<\/span><\/b>\u00a0<\/span><\/p>\n

Em\u00a0sede de recurso, a\u00a0Top Center Pontal alegou que o valor das m\u00e1scaras fornecidas \u00e0 municipalidade n\u00e3o foi atribu\u00eddo de forma aleat\u00f3ria e que o PROCON\u00a0se manifestou\u00a0pela aus\u00eancia de conduta abusiva praticada pelo fornecedor.\u00a0Acrescentou que n\u00e3o considera\u00a0razo\u00e1vel a determina\u00e7\u00e3o de devolu\u00e7\u00e3o das m\u00e1scaras n\u00e3o utilizadas, que j\u00e1 n\u00e3o registram o mesmo valor de mercado de quando foram adquiridas\u00a0e\u00a0tampouco seria razo\u00e1vel o ressarcimento do valor das m\u00e1scaras utilizadas pelo seu pre\u00e7o de custo,\u00a0de modo que\u00a0a empresa licitante arque com custos de impostos, pessoal, transporte, entre outros, por neglig\u00eancia de agentes p\u00fablicos.\u00a0<\/span>\u00a0<\/span><\/p>\n

Por sua vez,\u00a0a Secret\u00e1ria Municipal de Sa\u00fade\u00a0Patr\u00edcia Pinheiro da Silva sustentou que o processo de dispensa foi instru\u00eddo com or\u00e7amentos de tr\u00eas potenciais fornecedores, sendo priorizada a\u00a0consulta ao Portal de Compras do Governo Federal\u00a0e\u00a0que o quantitativo de m\u00e1scaras tinha o prop\u00f3sito de atender a 272 servidores efetivos, al\u00e9m de empregados terceirizados. Ao final, solicitou a exclus\u00e3o da multa e a reforma da decis\u00e3o que determinou a instaura\u00e7\u00e3o de Tomada de Contas Extraordin\u00e1ria.<\/span>\u00a0<\/span><\/p>\n

Requisitada a se manifestar, a Coordenadoria de Gest\u00e3o Municipal (CGM)\u00a0concluiu pelo n\u00e3o provimento do recurso, por entender\u00a0que as\u00a0justificativas apresentadas n\u00e3o foram suficientes para\u00a0afastar as irregularidades constatadas nos autos.\u00a0\u00a0<\/span>\u00a0<\/span><\/p>\n

O\u00a0MP de Contas,\u00a0mediante\u00a0o\u00a0Parecer n\u00ba 239\/21,\u00a0acompanhou o opinativo da unidade t\u00e9cnica pelo n\u00e3o provimento\u00a0do recurso. Citando\u00a0o artigo 4\u00ba-B da Lei n\u00ba 14.035\/2020,\u00a0o \u00f3rg\u00e3o ministerial ainda\u00a0destacou que\u00a0nos casos de dispensa de licita\u00e7\u00e3o, deve a contrata\u00e7\u00e3o limitar-se \u00e0 parcela necess\u00e1ria ao atendimento da emerg\u00eancia, o que n\u00e3o ocorreu no presente feito, evidenciando erro grosseiro da ent\u00e3o Secret\u00e1ria Municipal de Sa\u00fade.<\/span>\u00a0<\/span><\/p>\n

Decis\u00e3o<\/span><\/b>\u00a0<\/span><\/p>\n

O\u00a0Relator Conselheiro Jose Durval Mattos do Amaral\u00a0corroborou com os opinativos da CGM e MPC-PR,\u00a0observando que as irregularidades identificadas\u00a0demonstraram o equ\u00edvoco na condu\u00e7\u00e3o da contrata\u00e7\u00e3o direta pelo Munic\u00edpio de Pontal do Paran\u00e1.\u00a0Em raz\u00e3o de tais fatos, conforme fundamenta\u00e7\u00e3o contida no Ac\u00f3rd\u00e3o n\u00ba 1762\/21<\/a>, os membros do Tribunal Pleno, votaram\u00a0pelo conhecimento e n\u00e3o provimento dos recursos, mantendo-se inalterado\u00a0a decis\u00e3o do Ac\u00f3rd\u00e3o n\u00ba 3910\/20<\/a>.<\/span>\u00a0<\/span><\/p>\n

Informa\u00e7\u00e3o para consulta processual<\/u><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n
Processo n\u00ba<\/strong>:<\/td>\n58027\/21<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\n1762\/21 – Tribunal Pleno<\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nRecurso de Revista<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nMunic\u00edpio de Pontal do Paran\u00e1<\/td>\n<\/tr>\n
Interessados<\/strong>:<\/td>\nFabiano Alves Maciel, Glauco Machado Requi\u00e3o, Igor Silveira, Maurilio da Silva Castioni, Munic\u00edpio de Pontal do Paran\u00e1, Patricia Pinheiro Da Silva, Raoni Bueno Tavares, Renato Koeke Tramujas, Top Center Pontal Com\u00e9rcio de Utilidades <\/span>Dom\u00e9sticas<\/span> LTDA<\/span><\/td>\n<\/tr>\n
Advogado \/ Procurador:<\/b><\/td>\nLuiz Guilherme Leite, Mabel Viana dos Santos Braiano, Priscila Serra Marcondes de Souza<\/span><\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Durval Mattos do Amaral<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

O Tribunal de Contas do Paran\u00e1 (TCE-PR)\u00a0julgou\u00a0pelo n\u00e3o provimento do\u00a0Recurso\u00a0de Revista\u00a0interposto\u00a0pela empresa\u00a0Top Center Pontal Com\u00e9rcio de Utilidades Dom\u00e9sticas Ltda. e pela Secret\u00e1ria de Sa\u00fade do Munic\u00edpio\u00a0de Pontal do Paran\u00e1,\u00a0Patr\u00edcia Pinheiro da Silva,\u00a0mantendo\u00a0integralmente a decis\u00e3o\u00a0contida\u00a0no\u00a0Ac\u00f3rd\u00e3o n\u00ba 3910\/20\u00a0do Tribunal Pleno.\u00a0\u00a0 As irregularidades foram inicialmente apuradas no processo de Representa\u00e7\u00e3o da Lei n\u00ba 8.666\/1993, formulada por Maur\u00edlio da 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