{"id":14322,"date":"2022-09-05T14:48:07","date_gmt":"2022-09-05T17:48:07","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=14322"},"modified":"2022-10-13T11:40:05","modified_gmt":"2022-10-13T14:40:05","slug":"terceirizacao-de-servicos-ordinarios-de-contabilidade-e-irregular-reforca-tce-pr","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/terceirizacao-de-servicos-ordinarios-de-contabilidade-e-irregular-reforca-tce-pr\/","title":{"rendered":"Terceiriza\u00e7\u00e3o de servi\u00e7os ordin\u00e1rios de contabilidade \u00e9 irregular, refor\u00e7a TCE-PR"},"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 Boa Vista da Aparecida, na Regi\u00e3o Oeste do Paran\u00e1, o Pleno do Tribunal de Contas do Estado (TCE-PR) refor\u00e7ou que \u00e9 irregular a terceiriza\u00e7\u00e3o de servi\u00e7os ordin\u00e1rios de contabilidade por parte da administra\u00e7\u00e3o p\u00fablica.<\/p>\n

Conforme o relator do processo, conselheiro Nestor Baptista, a pr\u00e1tica afronta tanto o\u00a0Prejulgado n\u00ba 6<\/a>\u00a0do TCE-PR quanto o artigo 39 da Constitui\u00e7\u00e3o Federal. 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

No caso da Prefeitura de Boa Vista da Aparecida, foi realizada a contrata\u00e7\u00e3o, em 2018, de uma microempresa para desempenhar fun\u00e7\u00f5es t\u00edpicas e permanentes de contabilidade da administra\u00e7\u00e3o municipal – o que n\u00e3o encontra guarida nas exce\u00e7\u00f5es previstas acima.<\/p>\n

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

Diante da impropriedade, o relator manifestou-se pela emiss\u00e3o de duas determina\u00e7\u00f5es ao munic\u00edpio. Enquanto a primeira diz respeito \u00e0 necessidade de a administra\u00e7\u00e3o rescindir imediatamente o contrato irregular, a segundo estabelece que o gestor se abstenha de celebrar nova contrata\u00e7\u00e3o da mesma esp\u00e9cie.<\/p>\n

Finalmente, Baptista defendeu a imposi\u00e7\u00e3o de multas individuais de R$ 5.150,80 ao prefeito de Boa Vista da Aparecida e ao respons\u00e1vel pela empresa contratada indevidamente. 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$ 128,77 em agosto, 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 9\/2022, conclu\u00edda em 4 de agosto. Cabe recurso contra a decis\u00e3o contida no Ac\u00f3rd\u00e3o n\u00ba 1376\/22 – Tribunal Pleno, publicado no dia 15 do mesmo m\u00eas, na\u00a0edi\u00e7\u00e3o n\u00ba 2.814 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>\n448140\/21<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\n1376\/22 – Tribunal Pleno<\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nRepresenta\u00e7\u00e3o<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nMunic\u00edpio de Boa Vista da Aparecida<\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Nestor Baptista<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n

 <\/p>\n

Fonte: Diretoria de Comunica\u00e7\u00e3o Social do TCE-PR<\/a>.<\/strong><\/em><\/p><\/blockquote>\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 Boa Vista da Aparecida, na Regi\u00e3o Oeste do Paran\u00e1, o Pleno do Tribunal de Contas do Estado (TCE-PR) refor\u00e7ou que \u00e9 irregular a terceiriza\u00e7\u00e3o de servi\u00e7os ordin\u00e1rios de contabilidade por parte da administra\u00e7\u00e3o p\u00fablica. Conforme o relator do processo, conselheiro […]<\/p>\n","protected":false},"author":1,"featured_media":14323,"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":[7],"tags":[199,362,13,39,124,71],"class_list":["post-14322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-todas-as-noticias","tag-boa-vista-da-aparecida","tag-contabilidade","tag-mpc-pr","tag-tce-pr","tag-terceirizacao","tag-tribunal-pleno","entry","has-media"],"yoast_head":"\nTerceiriza\u00e7\u00e3o de servi\u00e7os ordin\u00e1rios de contabilidade \u00e9 irregular, refor\u00e7a TCE-PR - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mpc.pr.gov.br\/index.php\/terceirizacao-de-servicos-ordinarios-de-contabilidade-e-irregular-reforca-tce-pr\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Terceiriza\u00e7\u00e3o de servi\u00e7os ordin\u00e1rios de contabilidade \u00e9 irregular, refor\u00e7a TCE-PR - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1\" \/>\n<meta property=\"og:description\" content=\"Ao julgar procedente Representa\u00e7\u00e3o formulada pelo Minist\u00e9rio P\u00fablico de Contas (MPC-PR) contra o Munic\u00edpio de Boa Vista da Aparecida, na Regi\u00e3o Oeste do Paran\u00e1, o Pleno do Tribunal de Contas do Estado (TCE-PR) refor\u00e7ou que \u00e9 irregular a terceiriza\u00e7\u00e3o de servi\u00e7os ordin\u00e1rios de contabilidade por parte da administra\u00e7\u00e3o p\u00fablica. 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