{"id":15260,"date":"2023-03-02T15:22:12","date_gmt":"2023-03-02T18:22:12","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=15260"},"modified":"2023-03-20T09:41:56","modified_gmt":"2023-03-20T12:41:56","slug":"contas-de-convenio-entre-instituto-das-aguas-e-pontal-do-parana-sao-julgadas-regulares","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/contas-de-convenio-entre-instituto-das-aguas-e-pontal-do-parana-sao-julgadas-regulares\/","title":{"rendered":"Contas de conv\u00eanio entre Instituto das \u00c1guas e Pontal do Paran\u00e1 s\u00e3o julgadas regulares"},"content":{"rendered":"

\"\"As contas de transfer\u00eancia volunt\u00e1ria celebrada entre o Instituto das \u00c1guas do Paran\u00e1 e o Munic\u00edpio de Pontal do Paran\u00e1, relativas ao Termo de Conv\u00eanio n\u00b0 40\/2016, foram julgadas regulares com ressalvas pela Primeira C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR). Na decis\u00e3o, tamb\u00e9m foram expedidas recomenda\u00e7\u00f5es aos gestores, a fim de que observem as exig\u00eancias da Resolu\u00e7\u00e3o n\u00b0 28\/2011<\/a> e da Instru\u00e7\u00e3o Normativa n\u00b0 61\/2011<\/a>.<\/span>\u00a0<\/span><\/p>\n

O Conv\u00eanio ocorreu durante o per\u00edodo de 20 de dezembro de 2016 a 20 de maio de 2017, totalizando o valor de <\/span>R$ 1.300.000,00 repassados ao ente municipal com o objetivo de promover o desenvolvimento de atividades de saneamento ambiental para a temporada da opera\u00e7\u00e3o ver\u00e3o 2016\/2017.<\/span>\u00a0<\/span><\/p>\n

Instru\u00e7\u00e3o do Processo<\/span><\/b>\u00a0<\/span><\/h4>\n

Em primeira an\u00e1lise, a Coordenadoria de Gest\u00e3o Estadual (CGE) verificou a ocorr\u00eancia das seguintes impropriedades: <\/span>a)<\/span><\/b> presta\u00e7\u00e3o de contas encaminhada em atraso; <\/span>b)<\/span><\/b> aus\u00eancia de certid\u00f5es; <\/span>c)<\/span><\/b> credor do empenho diferente do tomador da transfer\u00eancia; <\/span>d)<\/span><\/b> contrapartida n\u00e3o comprovada; e) aus\u00eancia do Termo de Cumprimento de Objetivos.<\/span>\u00a0<\/span><\/p>\n

Instado a se manifestar, o Instituto alegou que o atraso no envio da presta\u00e7\u00e3o de contas n\u00e3o se deu por neglig\u00eancia, de modo que a aus\u00eancia de certid\u00f5es n\u00e3o causou preju\u00edzos ao er\u00e1rio p\u00fablico. Por fim, justificou que existem informa\u00e7\u00f5es equivocadas no sistema SIT a respeito do credor do empenho e que apesar da aus\u00eancia do termo de cumprimento de objetivos, os servi\u00e7os previstos no conv\u00eanio foram devidamente prestados, conforme relat\u00f3rio peri\u00f3dico.<\/span>\u00a0<\/span><\/p>\n

Ap\u00f3s an\u00e1lise das justificativas apresentadas, a CGE opinou conclusivamente pela irregularidade das contas, em raz\u00e3o do valor total da contrapartida n\u00e3o ter sido comprovado e\/ou equalizado.\u00a0 Sugeriu, ainda, a devolu\u00e7\u00e3o do valor de R$ 477.690,86 pelo Munic\u00edpio de Pontal do Paran\u00e1, e que fossem aplicadas multas administrativas e enviada recomenda\u00e7\u00f5es aos gestores respons\u00e1veis.<\/span>\u00a0<\/span><\/p>\n

Mediante o Parecer n\u00b0 773\/22<\/a>, o Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR) destacou que as justificativas e documentos apresentados pelas partes n\u00e3o foram capazes de sanar as irregularidades identificadas, de modo que concordou integralmente com a manifesta\u00e7\u00e3o da unidade t\u00e9cnica.<\/span>\u00a0<\/span><\/p>\n

Decis\u00e3o<\/span><\/b>\u00a0<\/span><\/h4>\n

O relator do processo, Conselheiro Ivens Zschoerper Linhares, divergiu parcialmente da CGE e MPC-PR, ao considerar que as contas devem ser julgadas regulares com ressalvas. Observou que o atraso no envio da presta\u00e7\u00e3o de contas e a aus\u00eancia de certid\u00f5es s\u00e3o consideradas falhas formais, podendo ser ressalvadas e convertidas em recomenda\u00e7\u00f5es, sem aplica\u00e7\u00e3o de multa, haja vista a aus\u00eancia de m\u00e1-f\u00e9 e preju\u00edzo na an\u00e1lise das contas.\u00a0<\/span>\u00a0<\/span><\/p>\n

Quanto \u00e0 suposta irregularidade referente ao credor do empenho diferente do tomador da transfer\u00eancia, o relator considerou que as justificativas apresentadas foram capazes de esclarecer os fatos, de modo que considerou o item regularizado.\u00a0<\/span>\u00a0<\/span><\/p>\n

Em rela\u00e7\u00e3o \u00e0 contrapartida n\u00e3o comprovada, entendeu que n\u00e3o resta devidamente configurada a hip\u00f3tese de dano ao er\u00e1rio, mas sim de eventual falha com rela\u00e7\u00e3o ao cumprimento do conv\u00eanio, tendo o Munic\u00edpio se beneficiado do suposto excesso de recursos da previs\u00e3o inicial. Isso porque, verificou-se que a execu\u00e7\u00e3o do conv\u00eanio acabou resultando em uma economia de recursos p\u00fablicos, atingindo suas finalidades com um disp\u00eandio inferior ao esperado, tendo sido depositada a contrapartida apenas at\u00e9 o limite do valor entendido como necess\u00e1rio para fazer frente \u00e0s despesas.\u00a0<\/span>\u00a0<\/span><\/p>\n

Excepcionalmente no caso em tela, o relator ponderou que tal falha pode ser convertida em ressalva, levando em considera\u00e7\u00e3o o zelo da administra\u00e7\u00e3o em reduzir os valores totais dependidos no atingimento dos objetivos do conv\u00eanio, bem como a precariedade da situa\u00e7\u00e3o financeira dos Munic\u00edpios em compara\u00e7\u00e3o com a das entidades estaduais, al\u00e9m da inexist\u00eancia de indicativos de dolo ou m\u00e1-f\u00e9 por parte do gestor.<\/span>\u00a0<\/span><\/p>\n

Diante dos fatos, conforme a decis\u00e3o expressa no Ac\u00f3rd\u00e3o n\u00b0 3296\/22<\/a>, os membros da Primeira C\u00e2mara acompanharam o voto do relator, julgando regular a presta\u00e7\u00e3o de contas e ressalvando o atraso no encaminhamento da presta\u00e7\u00e3o de contas, a n\u00e3o realiza\u00e7\u00e3o de contrapartida no valor pactuado e a aus\u00eancia do Termo de Cumprimento de Objetivos. Por fim, expediram recomenda\u00e7\u00e3o aos jurisdicionados para que revisem os procedimentos que deram causa ao atraso na presta\u00e7\u00e3o de contas, \u00e0 aus\u00eancia de certid\u00f5es e \u00e0 aus\u00eancia do Termo de Cumprimento de Objetivos, a fim de que sejam observadas as exig\u00eancias da Resolu\u00e7\u00e3o n\u00b0 28\/2011 e da Instru\u00e7\u00e3o Normativa n\u00b061\/2011.<\/span>\u00a0<\/span><\/p>\n

\n

Informa\u00e7\u00e3o para consulta processual<\/u><\/strong><\/span><\/h4>\n\n\n\n\n\n\n\n
Processo<\/strong>\u00a0n\u00ba<\/strong>:<\/td>\n398312\/17<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba:<\/strong><\/td>\n3296\/22 – Primeira C\u00e2mara<\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nPresta\u00e7\u00e3o de Contas de Transfer\u00eancia<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nInstituto das \u00c1guas do Paran\u00e1<\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Ivens Zschoerper Linhares<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

As contas de transfer\u00eancia volunt\u00e1ria celebrada entre o Instituto das \u00c1guas do Paran\u00e1 e o Munic\u00edpio de Pontal do Paran\u00e1, relativas ao Termo de Conv\u00eanio n\u00b0 40\/2016, foram julgadas regulares com ressalvas pela Primeira C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR). Na decis\u00e3o, tamb\u00e9m foram expedidas recomenda\u00e7\u00f5es aos gestores, a fim de que observem […]<\/p>\n","protected":false},"author":1,"featured_media":11987,"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":[392,13,189,51,149,39,151],"class_list":["post-15260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-todas-as-noticias","tag-instituto-das-aguas","tag-mpc-pr","tag-pontal-do-parana","tag-prestacao-de-contas","tag-primeira-camara","tag-tce-pr","tag-transferencia-voluntaria","entry","has-media"],"yoast_head":"\nContas de conv\u00eanio entre Instituto das \u00c1guas e Pontal do Paran\u00e1 s\u00e3o julgadas regulares - 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\/contas-de-convenio-entre-instituto-das-aguas-e-pontal-do-parana-sao-julgadas-regulares\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contas de conv\u00eanio entre Instituto das \u00c1guas e Pontal do Paran\u00e1 s\u00e3o julgadas regulares - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1\" \/>\n<meta property=\"og:description\" content=\"As contas de transfer\u00eancia volunt\u00e1ria celebrada entre o Instituto das \u00c1guas do Paran\u00e1 e o Munic\u00edpio de Pontal do Paran\u00e1, relativas ao Termo de Conv\u00eanio n\u00b0 40\/2016, foram julgadas regulares com ressalvas pela Primeira C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR). 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