{"id":14293,"date":"2022-08-17T12:58:08","date_gmt":"2022-08-17T15:58:08","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=14293"},"modified":"2022-08-31T14:00:24","modified_gmt":"2022-08-31T17:00:24","slug":"terceirizacao-de-servicos-contabeis-por-orgao-publico-que-possui-contador-e-irregular","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/terceirizacao-de-servicos-contabeis-por-orgao-publico-que-possui-contador-e-irregular\/","title":{"rendered":"Terceiriza\u00e7\u00e3o de servi\u00e7os cont\u00e1beis por \u00f3rg\u00e3o p\u00fablico que possui contador \u00e9 irregular"},"content":{"rendered":"
\"\"
A Contabilidade \u00e9 uma \u00e1rea do conhecimento essencial para o bom funcionamento da administra\u00e7\u00e3o p\u00fablica. Imagem: Divulga\u00e7\u00e3o.<\/figcaption><\/figure>\n

Ao julgar procedente Representa\u00e7\u00e3o formulada pelo Minist\u00e9rio P\u00fablico de Contas (MPC-PR) contra o Munic\u00edpio de Flor da Serra do Sul, na Regi\u00e3o Sudoeste do Paran\u00e1, o Pleno do Tribunal de Contas do Estado (TCE-PR)<\/a> decidiu ser irregular que uma prefeitura pague por servi\u00e7os terceirizados de contabilidade enquanto conta com servidor efetivo ocupando a fun\u00e7\u00e3o de contador.<\/p>\n

Conforme o voto do relator do processo, conselheiro Fernando Guimar\u00e3es, foi isso que ocorreu no referido munic\u00edpio entre 2016 e 2021. Segundo ele, a pr\u00e1tica afronta tanto o\u00a0Prejulgado n\u00ba 6<\/a>\u00a0do TCE-PR quanto a Constitui\u00e7\u00e3o Federal.<\/p>\n

Ambos os textos determinam que atividades desse tipo sejam exercidas exclusivamente por servidores efetivos, devidamente aprovados em concurso p\u00fablico – a n\u00e3o ser que as quest\u00f5es a serem tratadas exijam not\u00f3ria especializa\u00e7\u00e3o; que fique demonstrada a singularidade do objeto a ser contratado; ou que a demanda seja de alta complexidade.<\/p>\n

Decis\u00e3o<\/strong><\/h4>\n

Em fun\u00e7\u00e3o da irregularidade, a ex-prefeita de Flor da Serra do Sul que administrou o munic\u00edpio no per\u00edodo da contrata\u00e7\u00e3o indevida, recebeu cinco multas, que somam R$ 25.194,00, enquanto a ent\u00e3o controladora interna da administra\u00e7\u00e3o municipal foi penalizada uma vez, em R$ 5.038,80.<\/p>\n

As san\u00e7\u00f5es est\u00e3o previstas no artigo 87, inciso IV, da Lei Org\u00e2nica do TCE-PR (Lei Complementar Estadual n\u00ba 113\/2005). Cada uma delas corresponde a 40 vezes o valor da Unidade Padr\u00e3o Fiscal do Estado do Paran\u00e1 (UPF-PR). O indexador, que tem atualiza\u00e7\u00e3o mensal, valia R$ 125,97 em julho, quando o processo foi julgado.<\/p>\n

Os demais membros do \u00f3rg\u00e3o colegiado do TCE-PR acompanharam, de forma un\u00e2nime, o voto do relator na sess\u00e3o de plen\u00e1rio virtual n\u00ba 7\/2022, conclu\u00edda em 12 de maio. Cabe recurso contra a decis\u00e3o contida no Ac\u00f3rd\u00e3o n\u00ba 1144\/22 – Tribunal Pleno, publicado no dia 8 de julho, na\u00a0edi\u00e7\u00e3o n\u00ba 2.788 do Di\u00e1rio Eletr\u00f4nico do TCE-PR (DETC)<\/a>.<\/p>\n

Informa\u00e7\u00e3o para consulta processual<\/u><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
Processo n\u00ba<\/strong>:<\/td>\n167443\/21<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\n1144\/22 – Tribunal Pleno<\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nRepresenta\u00e7\u00e3o<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nMunic\u00edpio de Flor da Serra do Sul<\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Fernando Augusto Mello Guimar\u00e3es<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n

Fonte: Diretoria de Comunica\u00e7\u00e3o Social do TCE-PR.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ao julgar procedente Representa\u00e7\u00e3o formulada pelo Minist\u00e9rio P\u00fablico de Contas (MPC-PR) contra o Munic\u00edpio de Flor da Serra do Sul, na Regi\u00e3o Sudoeste do Paran\u00e1, o Pleno do Tribunal de Contas do Estado (TCE-PR) decidiu ser irregular que uma prefeitura pague por servi\u00e7os terceirizados de contabilidade enquanto conta com servidor efetivo ocupando a fun\u00e7\u00e3o de […]<\/p>\n","protected":false},"author":1,"featured_media":14294,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15,7],"tags":[358,13,49,39,124,71],"class_list":["post-14293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-de-interesse","category-todas-as-noticias","tag-flor-da-serra-do-sul","tag-mpc-pr","tag-representacao","tag-tce-pr","tag-terceirizacao","tag-tribunal-pleno","entry","has-media"],"yoast_head":"\nTerceiriza\u00e7\u00e3o de servi\u00e7os cont\u00e1beis por \u00f3rg\u00e3o p\u00fablico que possui contador \u00e9 irregular - 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de…","_links":{"self":[{"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/posts\/14293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/comments?post=14293"}],"version-history":[{"count":4,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/posts\/14293\/revisions"}],"predecessor-version":[{"id":14298,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/posts\/14293\/revisions\/14298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/media\/14294"}],"wp:attachment":[{"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/media?parent=14293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/categories?post=14293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mpc.pr.gov.br\/index.php\/wp-json\/wp\/v2\/tags?post=14293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}