{"id":1126614,"date":"2022-11-21T19:26:00","date_gmt":"2022-11-21T22:26:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1126614"},"modified":"2022-11-21T15:43:41","modified_gmt":"2022-11-21T18:43:41","slug":"cge-sc-resumo-decreto-1-886-13","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/cge-sc-resumo-decreto-1-886-13\/","title":{"rendered":"CGE-SC: Resumo Decreto 1.886\/13 (Tomada de Contas Especial)"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">Confira neste artigo um&nbsp;<strong>resumo&nbsp;<\/strong>sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Decreto 1.886\/13<\/mark><\/strong>, o qual disp\u00f5e sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Tomada de Contas Especial<\/mark><\/strong>, para o concurso de Auditor da<strong>&nbsp;CGE-SC<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/12\/11114720\/cge_sc.jpg\" alt=\"CGE-SC: Resumo Decreto 1.886\/13 (Tomada de Contas Especial)\" class=\"wp-image-927392\" width=\"568\" height=\"319\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/12\/11114720\/cge_sc.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/12\/11114720\/cge_sc-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/12\/11114720\/cge_sc-610x343.jpg 610w\" sizes=\"auto, (max-width: 568px) 100vw, 568px\" \/><figcaption>CGE-SC: Resumo Decreto 1.886\/13 (Tomada de Contas Especial)<\/figcaption><\/figure>\n\n\n\n<p>O concurso da<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-cge-sc\/\" target=\"_blank\" rel=\"noreferrer noopener\">&nbsp;CGE-SC<\/a>&nbsp;<\/strong>est\u00e1 cada dia mais perto. Est\u00e3o sendo ofertadas<strong>&nbsp;95 vagas<\/strong>&nbsp;para o cargo de Auditor do Estado, com remunera\u00e7\u00e3o inicial de at\u00e9&nbsp;<strong>R$ 21.055,69<\/strong>.<\/p>\n\n\n\n<p>Desse modo, no artigo de hoje, realizaremos um resumo sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Decreto 1.886\/13<\/mark><\/strong>, o qual disp\u00f5e sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Tomada de Contas Especial<\/mark><\/strong>, para a sua prova de Auditor da<strong>&nbsp;CGE-SC<\/strong>.<\/p>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-tcg\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Concurso CGE SC<\/h3>\n        <p class=\"subtitulo-assinatura\">Estude conosco<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/controladoria-geral-do-estado-de-santa-catarina-cge-sc\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a os cursos<\/a>\n        <\/div>\n      <\/div>\n     \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-tomada-de-contas-especial\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">A Tomada de Contas Especial<\/mark><\/h2>\n\n\n\n<p>A <strong>Tomada de Contas Especial<\/strong> (TCE) \u00e9 o procedimento que visa \u00e0 <strong>apura\u00e7\u00e3o <\/strong>dos fatos, <strong>identifica\u00e7\u00e3o <\/strong>dos respons\u00e1veis e <strong>quantifica\u00e7\u00e3o <\/strong>do dano, quando for constatada:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>omiss\u00e3o <\/strong>no dever de <strong>prestar contas<\/strong> de recursos de adiantamento ou de recursos concedidos pelo Estado a t\u00edtulo de subven\u00e7\u00e3o, aux\u00edlio e contribui\u00e7\u00e3o, por meio de conv\u00eanio, acordo, ajuste ou instrumento cong\u00eanere;<\/li><li>ocorr\u00eancia de <strong>desfalque<\/strong>, <strong>desvio <\/strong>de dinheiro, de bens ou de valores p\u00fablicos; ou<\/li><li>pr\u00e1tica de <strong>ato ilegal<\/strong>, <strong>ileg\u00edtimo <\/strong>ou <strong>antiecon\u00f4mico <\/strong>ou omiss\u00e3o no cumprimento de dever legal que resultem <strong>preju\u00edzo ao er\u00e1rio<\/strong>.<\/li><\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">EXCE\u00c7\u00c3O<\/mark><\/strong>: Contudo, \u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">vedada <\/mark><\/strong>a <strong>convers\u00e3o <\/strong>em tomada de contas especial do<strong>&nbsp;<\/strong>exame de regularidade da aplica\u00e7\u00e3o de recursos concedidos a t\u00edtulo de <strong>adiantamento<\/strong>, <strong>subven\u00e7\u00e3o<\/strong>, <strong>aux\u00edlio<\/strong> e <strong>contribui\u00e7\u00e3o<\/strong>, o qual dever\u00e1 ser realizado no <strong>processo espec\u00edfico<\/strong> de presta\u00e7\u00e3o de contas, quando esta for apresentada.<\/p>\n\n\n\n<p>Dito isto, no artigo de hoje, iremos analisar o Decreto 1.886\/13, o qual disp\u00f5e sobre a instaura\u00e7\u00e3o e a organiza\u00e7\u00e3o da <strong>fase interna<\/strong> do procedimento de tomada de contas especial, no \u00e2mbito do Estado de Santa Catarina.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-comunicacao-de-irregularidades\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Comunica\u00e7\u00e3o de irregularidades<\/mark><\/h2>\n\n\n\n<p>\u00c9 dever de qualquer<strong> agente p\u00fablico<\/strong> dar <strong>ci\u00eancia <\/strong>imediata e formal \u00e0 autoridade administrativa e ao respons\u00e1vel pelo controle interno sobre a ocorr\u00eancia de irregularidade ou ilegalidade que d\u00ea ensejo \u00e0 ado\u00e7\u00e3o de provid\u00eancias administrativas ou instaura\u00e7\u00e3o de tomada de contas especial.<\/p>\n\n\n\n<p>Al\u00e9m disso, o<strong> respons\u00e1vel pelo controle interno<\/strong> deve tamb\u00e9m dar ci\u00eancia imediata \u00e0 autoridade administrativa, no momento que tomar conhecimento da ocorr\u00eancia da irregularidade ou ilegalidade citadas como caso de tomada de contas especial, devendo ainda indicar as provid\u00eancias a serem adotadas, sob pena de responsabilidade <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">solid\u00e1ria<\/mark><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-providencias-administrativas-preliminares\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Provid\u00eancias administrativas preliminares<\/mark><\/h2>\n\n\n\n<p>Quando for constatada qualquer hip\u00f3tese pass\u00edvel de ser instaurada a Tomada de Contas Especial, a autoridade administrativa dever\u00e1 adotar as <strong>provid\u00eancias administrativas<\/strong>, no prazo de<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> 5 dias<\/mark><\/strong>, como reunir provas, adotar as dilig\u00eancias cab\u00edveis, apurar o dano, dentre outras.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">PRAZO<\/mark><\/strong>: Tais provid\u00eancias administrativas dever\u00e3o ser <strong>conclu\u00eddas <\/strong>no prazo <strong>improrrog\u00e1vel<\/strong> de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">60 dias<\/mark><\/strong>.<\/p>\n\n\n\n<p>Ser\u00e1 designado um ou mais <strong>servidores <\/strong>para ado\u00e7\u00e3o das provid\u00eancias previstas, os quais devem ser, <strong>preferencialmente<\/strong>, ocupantes de cargo <strong>efetivo <\/strong>e ter <strong>afinidade <\/strong>com o objeto em an\u00e1lise, de modo a conferir celeridade e seguran\u00e7a aos trabalhos.<\/p>\n\n\n\n<p>Al\u00e9m disso, esses servidores <strong>n\u00e3o poder\u00e3o <\/strong>estar <strong>envolvidos <\/strong>com os <strong>fatos <\/strong>a serem apurados, tampouco possuir qualquer <strong>interesse <\/strong>no resultado. Caso haja algum fato que obste a sua atua\u00e7\u00e3o, o mesmo dever\u00e1 alegar <strong>suspei\u00e7\u00e3o<\/strong> ou <strong>impedimento<\/strong>.<\/p>\n\n\n\n<p><strong>Ap\u00f3s os procedimentos<\/strong>, a autoridade administrativa deve emitir <strong>pronunciamento<\/strong>, indicando as medidas a serem adotadas para o saneamento das defici\u00eancias e irregularidades e, quando for o caso, determinar\u00e1 a instaura\u00e7\u00e3o de tomada de contas especial.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-instauracao-da-tomada-de-contas-especial\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Instaura\u00e7\u00e3o da Tomada de Contas Especial<\/mark><\/h2>\n\n\n\n<p>Caso sejam<strong> <\/strong>esgotadas as provid\u00eancias administrativas <strong>sem<\/strong> a devida apresenta\u00e7\u00e3o da<strong> presta\u00e7\u00e3o de contas<\/strong>, <strong>sem <\/strong>a <strong>restitui\u00e7\u00e3o <\/strong>de recurso repassado e n\u00e3o aplicado, ou <strong>sem <\/strong>a <strong>repara\u00e7\u00e3o do dano<\/strong> ao er\u00e1rio, dever\u00e1 a autoridade administrativa:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>providenciar a <strong>instaura\u00e7\u00e3o <\/strong>de <strong>tomada de contas especial<\/strong>,<\/li><li>no prazo de<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> 10 dias<\/mark><\/strong>,<\/li><li>sob pena de responsabilidade <strong>solid\u00e1ria<\/strong>.<\/li><\/ul>\n\n\n\n<p>Desse modo, ser\u00e1 considerada instaurada a tomada de contas especial a partir da <strong>publica\u00e7\u00e3o da portaria<\/strong> de instaura\u00e7\u00e3o e designa\u00e7\u00e3o de servidor ou comiss\u00e3o de tomada de contas especial, os quais ser\u00e3o aqueles indicados para ado\u00e7\u00e3o das provid\u00eancias administrativas.<\/p>\n\n\n\n<p>Tal portaria dever\u00e1 conter alguns elementos obrigat\u00f3rios, como o fato que ensejou a TCE, os servidores designados, entre outros.<\/p>\n\n\n\n<p>\u00c9 necess\u00e1rio que seja dado <strong>conhecimento <\/strong>da abertura da tomada de contas especial ao <strong>Tribunal<\/strong> <strong>de Contas <\/strong>e ao <strong>respons\u00e1vel pelo controle interno.<\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">A SABER:<\/mark><\/strong> No caso de o valor do dano ser<strong> igual ou inferior <\/strong>ao valor adotado pela <strong>fazenda p\u00fablica <\/strong>para <strong>dispensa <\/strong>do ajuizamento de a\u00e7\u00e3o de cobran\u00e7a de d\u00edvida ativa, a autoridade administrativa poder\u00e1 <strong>deixar de instaurar<\/strong> a tomada de contas especial, sem preju\u00edzo de outras medidas para assegurar o ressarcimento ao er\u00e1rio e das san\u00e7\u00f5es administrativas e penais cab\u00edveis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-prazos-e-procedimentos-da-tomada-de-contas-especial\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Prazos e Procedimentos da Tomada de Contas Especial<\/mark><\/h2>\n\n\n\n<p>A <strong>fase interna<\/strong> do procedimento de tomada de contas especial, a qual \u00e9 o objeto de estudo do nosso artigo, dever\u00e1 ser <strong>conclu\u00edda <\/strong>em at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">180 dias<\/mark><\/strong>, contados da sua instaura\u00e7\u00e3o, <strong>exceto <\/strong>no caso de haver outro prazo previsto em decis\u00e3o do Tribunal de Contas. Al\u00e9m disso, devem ser observados os seguintes prazos:<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">90 dias <\/mark><\/strong>para:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>reunir novas <strong>provas <\/strong>e realizar novas <strong>dilig\u00eancias<\/strong>;<\/li><li>expedir novas <strong>notifica\u00e7\u00f5es<\/strong>;<\/li><li>analisar as raz\u00f5es de <strong>defesa<\/strong>, caso forem expedidas novas notifica\u00e7\u00f5es;<\/li><li>emitir <strong>relat\u00f3rio conclusivo <\/strong>da tomada de contas especial e dar ci\u00eancia do relat\u00f3rio&nbsp;ao respons\u00e1vel;<\/li><li><strong>encaminhar os autos<\/strong> ao respons\u00e1vel pelo controle interno ou \u00e0 DIAG (Diretoria de Auditoria Geral), conforme o caso.<\/li><\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">30 dias<\/mark><\/strong> para:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>emiss\u00e3o de <strong>Parecer de Controle Interno<\/strong> pelo respons\u00e1vel pelo controle interno, ou emiss\u00e3o de <strong>Relat\u00f3rio e Certificado de Auditoria<\/strong> pela DIAG, conforme o caso, e encaminhamento \u00e0 autoridade administrativa.<\/li><\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">30 dias<\/mark><\/strong> para:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>emiss\u00e3o do pronunciamento para <strong>atestar ci\u00eancia <\/strong>em rela\u00e7\u00e3o aos fatos apurados, com determina\u00e7\u00e3o dos registros devidos, e <strong>encaminhamento dos autos <\/strong>ao Tribunal de Contas.<\/li><\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">REDU\u00c7\u00c3O<\/mark><\/strong>: Caso a tomada de contas especial seja instaurada por conta de <strong>omiss\u00e3o <\/strong>no <strong>dever de prestar contas<\/strong>, os prazos citados acima ficam<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> reduzidos \u00e0 metade<\/mark><\/strong>.<\/p>\n\n\n\n<p>Durante a tomada de contas especial, a <strong>DIAG <\/strong>dever\u00e1 emitir <strong>Relat\u00f3rio e Certificado de Auditoria<\/strong> caso o servidor designado concluir pela <strong>inexist\u00eancia de dano<\/strong>; quando&nbsp;houver o <strong>recolhimento do d\u00e9bito<\/strong> no \u00e2mbito interno; a apresenta\u00e7\u00e3o e <strong>aprova\u00e7\u00e3o da presta\u00e7\u00e3o de contas<\/strong> ou outra situa\u00e7\u00e3o em que o d\u00e9bito seja descaracterizado; ou no caso de o <strong>valor <\/strong>do dano, atualizado monetariamente, ser <strong>superior ao dobro<\/strong> da quantia <strong>fixada <\/strong>para encaminhamento ao Tribunal de Contas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-encaminhamento-ao-tribunal-de-contas\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Encaminhamento ao Tribunal de Contas<\/mark><\/h2>\n\n\n\n<p>No caso de o <strong>dano <\/strong>calculado na tomada de contas especial, atualizado monetariamente, ser<strong> igual ou superior <\/strong>\u00e0 quantia <strong>fixada<\/strong> anualmente pelo <strong>Tribunal de Contas<\/strong>, o processo ser\u00e1 <strong>encaminhado <\/strong>ao <strong>Tribunal <\/strong>para <strong>julgamento<\/strong>.<\/p>\n\n\n\n<p>Contudo, o <strong>encaminhamento <\/strong>citado acima \u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">dispensado<\/mark><\/strong>, sendo o processo arquivado, nas hip\u00f3teses de:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>recolhimento do d\u00e9bito<\/strong> no \u00e2mbito interno, atualizado monetariamente;<\/li><li>apresenta\u00e7\u00e3o e <strong>aprova\u00e7\u00e3o <\/strong>da<strong> presta\u00e7\u00e3o de contas<\/strong>;<\/li><li>o <strong>valor<\/strong> do dano, atualizado monetariamente, ser <strong>inferior <\/strong>ao limite fixado pelo Tribunal de Contas para encaminhamento de tomada de contas especial; ou<\/li><li>outra situa\u00e7\u00e3o em que o d\u00e9bito seja <strong>descaracterizado<\/strong>.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-registros\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Registros\u00a0<\/mark><\/h2>\n\n\n\n<p><strong>Ap\u00f3s <\/strong>a apura\u00e7\u00e3o do <strong>d\u00e9bito <\/strong>por meio das provid\u00eancias administrativas ou da tomada de contas especial, a autoridade administrativa dever\u00e1 determinar o <strong>lan\u00e7amento cont\u00e1bil<\/strong> do valor apurado, em nome do respons\u00e1vel, bem como a correspondente <strong>inclus\u00e3o <\/strong>no <strong>cadastro de inadimplentes<\/strong>.<\/p>\n\n\n\n<p>Contudo, dever\u00e1 ser<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> exclu\u00eddo o registro <\/mark><\/strong>acima no caso de <strong>recolhimento do d\u00e9bito<\/strong>, com os devidos acr\u00e9scimos legais, no \u00e2mbito administrativo interno, <strong>ou <\/strong>no caso de o<strong> Tribunal de Contas<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>julgar a tomada de contas especial <strong>regular <\/strong>ou <strong>regular com ressalva<\/strong>;<\/li><li><strong>excluir <\/strong>a <strong>responsabilidade <\/strong>do agente;<\/li><li><strong>afastar <\/strong>o d\u00e9bito, ainda que julgadas irregulares as contas do respons\u00e1vel;<\/li><li>considerar <strong>iliquid\u00e1veis <\/strong>as contas;<\/li><li>der <strong>quita\u00e7\u00e3o <\/strong>ao respons\u00e1vel pelo recolhimento do d\u00e9bito; e<\/li><li>deferir <strong>parcelamento <\/strong>do d\u00e9bito e ficar comprovado o pagamento da primeira parcela.<\/li><\/ul>\n\n\n\n<p>Contudo, caso a <strong>exclus\u00e3o<\/strong> seja realizada em raz\u00e3o de <strong>parcelamento <\/strong>de d\u00e9bito, o <strong>inadimplemento<\/strong> de qualquer parcela resultar\u00e1 na <strong>reinclus\u00e3o<\/strong> do nome do respons\u00e1vel pela autoridade administrativa.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">SIGEF<\/mark><\/strong>: Ser\u00e3o <strong>registradas <\/strong>no Sistema Integrado de Planejamento e de Gest\u00e3o Fiscal (<strong>SIGEF<\/strong>) as <strong>irregularidades<\/strong> ou <strong>ilegalidades <\/strong>que resultem em preju\u00edzo ao er\u00e1rio.<\/p>\n\n\n\n<p>Cabe ao respons\u00e1vel pelo <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">controle interno<\/mark><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o registro de informa\u00e7\u00f5es referentes \u00e0s <strong>provid\u00eancias administrativas<\/strong> adotadas ou sua omiss\u00e3o.<\/li><\/ul>\n\n\n\n<p>Cabe ao <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">servidor<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> ou \u00e0<\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> comiss\u00e3o designada<\/mark><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o registro de informa\u00e7\u00f5es sobre o <strong>procedimento de tomada de contas especial<\/strong>, desde a instaura\u00e7\u00e3o at\u00e9 a emiss\u00e3o do relat\u00f3rio conclusivo.<\/li><\/ul>\n\n\n\n<p>Cabe \u00e0 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">DIAG <\/mark><\/strong>e ao <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">respons\u00e1vel pelo controle interno<\/mark><\/strong>, conforme o caso:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o registro das informa\u00e7\u00f5es e dos <strong>documentos de sua compet\u00eancia<\/strong> emitidos no procedimento.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-finalizando\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando<\/mark><\/h2>\n\n\n\n<p>Pessoal, finalizamos o nosso resumo sobre o Decreto 1.886\/13, o qual disp\u00f5e sobre a Tomada de Contas Especial, para o concurso da CGE-SC.<\/p>\n\n\n\n<p>Contudo, ressaltamos a import\u00e2ncia da<strong>&nbsp;leitura na \u00edntegra desta lei<\/strong>, para a sua aprova\u00e7\u00e3o. Esse artigo \u00e9 apenas uma<strong>&nbsp;an\u00e1lise simplificada<\/strong>&nbsp;desta norma.<\/p>\n\n\n\n<p>Caso queira se preparar para chegar&nbsp;<strong>competitivo&nbsp;<\/strong>nesta prova, invista nos&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/controladoria-geral-do-estado-de-santa-catarina-cge-sc\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>cursos para a CGE-SC do Estrat\u00e9gia Concursos<\/strong><\/a>.<\/p>\n\n\n\n<p>L\u00e1 voc\u00ea encontrar\u00e1&nbsp;<strong>aulas completas e detalhadas, com os melhores professores do mercado<\/strong>,&nbsp;de todos os t\u00f3picos exigidos no edital deste concurso.<\/p>\n\n\n\n<p>Conhe\u00e7a tamb\u00e9m o&nbsp;<a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Sistema de Quest\u00f5es do Estrat\u00e9gia<\/strong><\/a>. Afinal, a \u00fanica maneira de&nbsp;<strong>consolidar o conte\u00fado&nbsp;<\/strong>de maneira satisfat\u00f3ria \u00e9 atrav\u00e9s da&nbsp;<strong>resolu\u00e7\u00e3o de quest\u00f5es.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Bons estudos a todos e at\u00e9 a pr\u00f3xima!<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas <\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0072b4\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2022<\/mark><\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2023<\/mark><\/strong><\/a><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-tcg\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Concurso CGE SC<\/h3>\n        <p class=\"subtitulo-assinatura\">Estude conosco<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/controladoria-geral-do-estado-de-santa-catarina-cge-sc\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a os cursos<\/a>\n        <\/div>\n      <\/div>\n     \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura de Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Confira neste artigo um&nbsp;resumo&nbsp;sobre o Decreto 1.886\/13, o qual disp\u00f5e sobre a Tomada de Contas Especial, para o concurso de Auditor da&nbsp;CGE-SC. O concurso da&nbsp;CGE-SC&nbsp;est\u00e1 cada dia mais perto. Est\u00e3o sendo ofertadas&nbsp;95 vagas&nbsp;para o cargo de Auditor do Estado, com remunera\u00e7\u00e3o inicial de at\u00e9&nbsp;R$ 21.055,69. Desse modo, no artigo de hoje, realizaremos um resumo sobre [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":927392,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,220180],"tags":[],"tax_estado":[219987],"class_list":["post-1126614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-controle-gestao","tax_estado-sc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CGE-SC: Resumo Decreto 1.886\/13 (Tomada de Contas Especial)<\/title>\n<meta name=\"description\" content=\"Confira neste artigo um\u00a0resumo\u00a0sobre o Decreto 1.886\/13, o qual disp\u00f5e sobre a Tomada de Contas Especial, para o concurso da\u00a0CGE-SC.\" \/>\n<meta name=\"robots\" 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