{"id":89,"date":"2022-06-29T15:02:00","date_gmt":"2022-06-29T18:02:00","guid":{"rendered":"https:\/\/wp.ufpel.edu.br\/ngc\/?page_id=89"},"modified":"2026-04-14T09:17:45","modified_gmt":"2026-04-14T12:17:45","slug":"tomadas-de-contas-especiais","status":"publish","type":"page","link":"https:\/\/wp.ufpel.edu.br\/ngc\/controle\/tomadas-de-contas-especiais\/","title":{"rendered":"Tomadas de Contas Especiais"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>O que \u00e9 TCE?<\/b><span style=\"font-weight: 400;\"> Tomada de Contas Especial (TCE) \u00e9 um processo administrativo devidamente formalizado, com rito pr\u00f3prio, para apurar responsabilidade por ocorr\u00eancia de dano \u00e0 administra\u00e7\u00e3o p\u00fablica federal, com apura\u00e7\u00e3o de fatos, quantifica\u00e7\u00e3o do dano, identifica\u00e7\u00e3o dos respons\u00e1veis e obter o respectivo ressarcimento, conforme disp\u00f5e o art. 2\u00ba, caput, da IN\/TCU 71\/2012.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A TCE constitui medida de exce\u00e7\u00e3o, portanto a Administra\u00e7\u00e3o deve esgotar todas as medidas administrativas para elidir a irregularidade ensejadora da TCE ou obter o ressarcimento do dano, antes de formalizar a instaura\u00e7\u00e3o do processo, cabendo a aprecia\u00e7\u00e3o, no \u00e2mbito da Uni\u00e3o, ao Tribunal de Contas da Uni\u00e3o &#8211; TCU, conforme preveem os artigos 70, par\u00e1grafo \u00fanico, e 71, ambos da Constitui\u00e7\u00e3o Federal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Legisla\u00e7\u00e3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.gov.br\/transferegov\/pt-br\/legislacao\/instrucoes-normativas\/instrucao-normativa-tcu-no-71-de-28-de-novembro-de-2012\" target=\"_blank\" rel=\"noopener\">Instru\u00e7\u00e3o Normativa &#8211; TCU n\u00ba 71, de 28 de novembro de 2012<\/a>, que disp\u00f5e sobre a instaura\u00e7\u00e3o, a organiza\u00e7\u00e3o e o encaminhamento ao Tribunal de Contas da Uni\u00e3o dos processos de tomada de contas especial;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/pesquisa.apps.tcu.gov.br\/redireciona\/norma\/NORMA-20210\" target=\"_blank\" rel=\"noopener\">Instru\u00e7\u00e3o Normativa n\u00ba 76, de 23 de novembro de 2016<\/a>, que altera a Instru\u00e7\u00e3o Normativa &#8211; TCU n\u00ba 71, de 28 de novembro de 2012;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decis\u00e3o Normativa &#8211; TCU n\u00ba 155, de 23 de novembro de 2016, que regulamenta os incisos I, III, IV, V e VI do art. 17 da Instru\u00e7\u00e3o Normativa &#8211; TCU n\u00ba 71, de 28 de novembro de 2012, para detalhar pe\u00e7as, disponibilizar orienta\u00e7\u00f5es para a ado\u00e7\u00e3o de medidas administrativas, estabelecer prioridades e procedimentos para a constitui\u00e7\u00e3o e tramita\u00e7\u00e3o em meio eletr\u00f4nico de processo de tomada de contas especial, e, ainda, fixar a forma de apresenta\u00e7\u00e3o de tomadas de contas especiais instauradas em raz\u00e3o de o somat\u00f3rio dos d\u00e9bitos perante um mesmo respons\u00e1vel atingir limite fixado para dispensa;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Portaria &#8211; TCU n\u00ba 122, de 20 de abril de 2018, que disciplina a implanta\u00e7\u00e3o e a operacionaliza\u00e7\u00e3o do sistema informatizado de tomada de contas especial (Sistema e-TCE), com amparo no \u00a7 5\u00ba do art. 11 da Decis\u00e3o Normativa &#8211; TCU n\u00ba 155, de 23 de novembro de 2016; e\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Portaria n\u00ba 1.513, de 1\u00ba de julho de 2021, que orienta tecnicamente os \u00f3rg\u00e3os e entidades sujeitos ao Controle Interno do Poder Executivo Federal sobre a instaura\u00e7\u00e3o e a organiza\u00e7\u00e3o da fase interna do processo de Tomada de Contas Especial.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Normativo Interno:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/sei.ufpel.edu.br\/sei\/publicacoes\/controlador_publicacoes.php?acao=publicacao_visualizar&amp;id_documento=1162076&amp;id_orgao_publicacao=0\" target=\"_blank\" rel=\"noopener\">Portaria n\u00ba 1261, de 06 de agosto de 2020<\/a>, que revisa, no \u00e2mbito da Universidade Federal de Pelotas, os procedimentos relativos aos processos de presta\u00e7\u00e3o de contas, atrav\u00e9s da interposi\u00e7\u00e3o de prazos e introdu\u00e7\u00e3o de novos atores, bem como estabelece os procedimentos para solicita\u00e7\u00e3o, instaura\u00e7\u00e3o, instru\u00e7\u00e3o e envio dos processos de Tomada de Contas Especial \u2013 TCE\u2019s, \u00e0 Controladoria Geral da Uni\u00e3o (CGU) e, posteriormente, ao Tribunal de Contas da Uni\u00e3o (TCU), atrav\u00e9s do sistema e-TCE.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>O que \u00e9 TCE? Tomada de Contas Especial (TCE) \u00e9 um processo administrativo devidamente formalizado, com rito pr\u00f3prio, para apurar responsabilidade por ocorr\u00eancia de dano \u00e0 administra\u00e7\u00e3o p\u00fablica federal, com apura\u00e7\u00e3o de fatos, quantifica\u00e7\u00e3o do dano, identifica\u00e7\u00e3o dos respons\u00e1veis e obter o respectivo ressarcimento, conforme disp\u00f5e o art. 2\u00ba, caput, da IN\/TCU 71\/2012. A TCE [&hellip;]<\/p>\n","protected":false},"author":1242,"featured_media":0,"parent":15,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-89","page","type-page","status-publish","hentry","post"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tomadas de Contas Especiais - N\u00facleo de Governan\u00e7a e Controle - NGC<\/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:\/\/wp.ufpel.edu.br\/ngc\/controle\/tomadas-de-contas-especiais\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tomadas de Contas Especiais - N\u00facleo de Governan\u00e7a e Controle - NGC\" \/>\n<meta property=\"og:description\" content=\"O que \u00e9 TCE? Tomada de Contas Especial (TCE) \u00e9 um processo administrativo devidamente formalizado, com rito pr\u00f3prio, para apurar responsabilidade por ocorr\u00eancia de dano \u00e0 administra\u00e7\u00e3o p\u00fablica federal, com apura\u00e7\u00e3o de fatos, quantifica\u00e7\u00e3o do dano, identifica\u00e7\u00e3o dos respons\u00e1veis e obter o respectivo ressarcimento, conforme disp\u00f5e o art. 2\u00ba, caput, da IN\/TCU 71\/2012. 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