{"id":16758,"date":"2023-11-13T14:32:18","date_gmt":"2023-11-13T17:32:18","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=16758"},"modified":"2023-11-30T14:27:24","modified_gmt":"2023-11-30T17:27:24","slug":"apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\/","title":{"rendered":"Ap\u00f3s parecer do MPC-PR, presta\u00e7\u00e3o de contas de 2020 do Munic\u00edpio de C\u00e2ndido de Abreu \u00e9 julgada regular"},"content":{"rendered":"
\"\"
Vista a\u00e9rea do Munic\u00edpio de C\u00e2ndido de Abreu no Estado Paran\u00e1, conhecido como “Para\u00edso das Serras”. Foto: divulga\u00e7\u00e3o.<\/figcaption><\/figure>\n

A Primeira C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR) emitiu o Ac\u00f3rd\u00e3o de Parecer Pr\u00e9vio n\u00b0 464\/23 recomendando o julgamento pela regularidade com ressalvas das contas do Munic\u00edpio de C\u00e2ndido de Abreu<\/a>, relativas ao exerc\u00edcio financeiro de 2020, de responsabilidade do ex-Prefeito Jos\u00e9 Maria Reis Junior (gest\u00f5es 2013-2016 e 2017-2020).<\/span>\u00a0<\/span><\/p>\n

Na decis\u00e3o, o relator Conselheiro Ivens Zschoerper Linhares acompanhou a manifesta\u00e7\u00e3o do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), por meio da qual ressalvou o item relacionado ao n\u00e3o encaminhamento de todos os atos legais sobre a nomea\u00e7\u00e3o dos membros do Conselho Municipal de Sa\u00fade. Para o \u00f3rg\u00e3o ministerial, tais apontamentos representam falhas de natureza formal, de modo que, \u00e0 luz dos princ\u00edpios da razoabilidade e da proporcionalidade, podem ser convertidos em causa de ressalva das contas, sem aplica\u00e7\u00e3o de multa ao gestor.<\/span>\u00a0<\/span><\/p>\n

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

Ap\u00f3s an\u00e1lise dos contradit\u00f3rios, a Coordenadoria de Gest\u00e3o Municipal (CGM) opinou conclusivamente pela irregularidade das contas, em raz\u00e3o do Relat\u00f3rio do Controle Interno encaminhado n\u00e3o apresentar os conte\u00fados m\u00ednimos prescritos pelo TCE-PR, tendo em vista que n\u00e3o foi poss\u00edvel localizar o ato de nomea\u00e7\u00e3o de todos os conselheiros que assinaram o Parecer do Conselho Municipal de Sa\u00fade sobre a avalia\u00e7\u00e3o da gest\u00e3o, e que este deve estar assinado pelo Presidente e demais membros do Conselho, em sua maioria. Por essas raz\u00f5es, sugeriu a aplica\u00e7\u00e3o da multa prevista no art. 87, IV, \u201cg\u201d, da Lei Complementar Estadual n\u00ba 113\/2005, e, ainda, a do art. 87, I, \u201cb\u201d, da mesma lei.\u00a0<\/span>\u00a0<\/span><\/p>\n

Ao final, ainda prop\u00f4s a convers\u00e3o em ressalva do apontamento referente as \u201cDespesas com publicidade institucional realizadas no per\u00edodo que antecede as elei\u00e7\u00f5es (exceto a publica\u00e7\u00e3o legal das normas, regulamentos e editais)\u201d.<\/span>\u00a0<\/span><\/p>\n

Por sua vez, mediante o Parecer n\u00b0 504\/23<\/a>, o Minist\u00e9rio P\u00fablico de Contas reiterou seu opinativo emitido anteriormente por meio do Parecer n\u00b0 58\/23<\/a>, recomendando o julgamento pela regularidade da presta\u00e7\u00e3o de contas em an\u00e1lise.<\/span>\u00a0<\/span><\/p>\n

Nesse sentido, observou que apesar do Parecer do Conselho Municipal de Sa\u00fade n\u00e3o ter sido assinado pela maioria de seus membros e de n\u00e3o ter sido apresentado o ato de nomea\u00e7\u00e3o da integralidade dos componentes do Conselho, tais apontamentos se caracterizam como falhas de natureza formal.\u00a0\u00a0<\/span>\u00a0<\/span><\/p>\n

Ademais, de acordo com a pr\u00f3pria unidade instrutiva, a impropriedade foi devidamente sanada no posterior exerc\u00edcio de 2021, mediante a edi\u00e7\u00e3o do Decreto n\u00ba 267\/2021. Assim, considerou que a irregularidade suscitada pela unidade t\u00e9cnica poderia ser convertida em ressalva, sem aplica\u00e7\u00e3o de multa ao gestor. E, do mesmo modo, sugeriu a ressalva do item relativo a \u201cincorreta contabiliza\u00e7\u00e3o de despesas com publica\u00e7\u00e3o de atos oficiais”.<\/span>\u00a0<\/span><\/p>\n

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

Em sede de julgamento, o relator acompanhou o entendimento esbo\u00e7ado pelo MPC-PR, quanto a convers\u00e3o em ressalva das falhas na composi\u00e7\u00e3o do Conselho Municipal de Sa\u00fade e insuficiente n\u00famero de assinaturas do Parecer emitido por aquele colegiado.\u00a0<\/span>\u00a0<\/span><\/p>\n

Sobre essa quest\u00e3o, acrescentou que considerou em favor do gestor o fato de que, conforme disp\u00f5e o inciso I, art. 7\u00ba, da Lei n\u00ba 633\/2010, caberia ao Conselho Municipal de Sa\u00fade solicitar ao Prefeito a indica\u00e7\u00e3o e substitui\u00e7\u00e3o dos seus membros. Assim, com base no conjunto probat\u00f3rio dos autos e nos elementos de convic\u00e7\u00e3o at\u00e9 ent\u00e3o produzidos, n\u00e3o restou configurado dolo, m\u00e1-f\u00e9, tampouco les\u00e3o ao er\u00e1rio, sendo poss\u00edvel, portanto, a convers\u00e3o em ressalva do item.<\/span>\u00a0<\/span><\/p>\n

Diante do exposto, os membros da Primeira C\u00e2mara acompanharam, por unanimidade, o voto do relator, determinando a emiss\u00e3o do Ac\u00f3rd\u00e3o de Parecer Pr\u00e9vio n\u00b0 464\/23<\/a>, recomendando a regularidade das contas do ex-Prefeito do Munic\u00edpio de C\u00e2ndido de Abreu, Jos\u00e9 Maria Reis Junior, relativas ao exerc\u00edcio de 2020, ressalvando-se o n\u00e3o encaminhamento de todos os atos legais dispondo sobre a nomea\u00e7\u00e3o dos membros do Conselho Municipal de Sa\u00fade que assinaram o parecer do referido conselho, e a classifica\u00e7\u00e3o cont\u00e1bil equivocada de despesas com publicidade institucional realizadas no per\u00edodo que antecede as elei\u00e7\u00f5es.<\/span>\u00a0<\/span><\/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>\n149356\/21<\/td>\n<\/tr>\n
Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\nAc\u00f3rd\u00e3o n.\u00b0<\/span> 464\/23 – Primeira C\u00e2mara<\/td>\n<\/tr>\n
Assunto<\/strong>:<\/td>\nPresta\u00e7\u00e3o de Contas<\/td>\n<\/tr>\n
Entidade<\/strong>:<\/td>\nMunic\u00edpio de C\u00e2ndido de Abreu<\/td>\n<\/tr>\n
Relator<\/strong>:<\/td>\nConselheiro Ivens Zschoerper Linhares<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

A Primeira C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR) emitiu o Ac\u00f3rd\u00e3o de Parecer Pr\u00e9vio n\u00b0 464\/23 recomendando o julgamento pela regularidade com ressalvas das contas do Munic\u00edpio de C\u00e2ndido de Abreu, relativas ao exerc\u00edcio financeiro de 2020, de responsabilidade do ex-Prefeito Jos\u00e9 Maria Reis Junior (gest\u00f5es 2013-2016 e 2017-2020).\u00a0 Na decis\u00e3o, o relator […]<\/p>\n","protected":false},"author":1,"featured_media":16760,"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":[484,13,51,149,39],"class_list":["post-16758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-todas-as-noticias","tag-candido-de-abreu","tag-mpc-pr","tag-prestacao-de-contas","tag-primeira-camara","tag-tce-pr","entry","has-media"],"yoast_head":"\nAp\u00f3s parecer do MPC-PR, presta\u00e7\u00e3o de contas de 2020 do Munic\u00edpio de C\u00e2ndido de Abreu \u00e9 julgada regular - 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\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ap\u00f3s parecer do MPC-PR, presta\u00e7\u00e3o de contas de 2020 do Munic\u00edpio de C\u00e2ndido de Abreu \u00e9 julgada regular - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1\" \/>\n<meta property=\"og:description\" content=\"A Primeira C\u00e2mara do Tribunal de Contas do Paran\u00e1 (TCE-PR) emitiu o Ac\u00f3rd\u00e3o de Parecer Pr\u00e9vio n\u00b0 464\/23 recomendando o julgamento pela regularidade com ressalvas das contas do Munic\u00edpio de C\u00e2ndido de Abreu, relativas ao exerc\u00edcio financeiro de 2020, de responsabilidade do ex-Prefeito Jos\u00e9 Maria Reis Junior (gest\u00f5es 2013-2016 e 2017-2020).\u00a0 Na decis\u00e3o, o relator […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mpc.pr.gov.br\/index.php\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\/\" \/>\n<meta property=\"og:site_name\" content=\"Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mpc.pr\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-13T17:32:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-30T17:27:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2023\/11\/CANDIDO-DE-ABREU.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"678\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mpcontaspr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"mpcontaspr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/\"},\"author\":{\"name\":\"mpcontaspr\",\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/#\\\/schema\\\/person\\\/2d83cb8980538d0ec174e8a6284f5e11\"},\"headline\":\"Ap\u00f3s parecer do MPC-PR, presta\u00e7\u00e3o de contas de 2020 do Munic\u00edpio de C\u00e2ndido de Abreu \u00e9 julgada regular\",\"datePublished\":\"2023-11-13T17:32:18+00:00\",\"dateModified\":\"2023-11-30T17:27:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/\"},\"wordCount\":792,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/CANDIDO-DE-ABREU.jpg\",\"keywords\":[\"C\u00e2ndido de Abreu\",\"MPC-PR\",\"Presta\u00e7\u00e3o de Contas\",\"Primeira C\u00e2mara\",\"TCE-PR\"],\"articleSection\":[\"Todas as not\u00edcias\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/\",\"url\":\"https:\\\/\\\/www.mpc.pr.gov.br\\\/index.php\\\/apos-parecer-do-mpc-pr-prestacao-de-contas-de-2020-do-municipio-de-candido-de-abreu-e-julgada-regular\\\/\",\"name\":\"Ap\u00f3s parecer do MPC-PR, presta\u00e7\u00e3o de contas de 2020 do Munic\u00edpio de C\u00e2ndido de Abreu \u00e9 julgada regular - 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