{"id":30572,"date":"2016-04-04T20:26:28","date_gmt":"2016-04-04T23:26:28","guid":{"rendered":"https:\/\/www.blogsoestado.com\/danielmatos\/?p=30572"},"modified":"2016-04-04T20:26:28","modified_gmt":"2016-04-04T23:26:28","slug":"tcu-julga-regulares-construcao-e-reforma-de-presidios-em-sao-luis","status":"publish","type":"post","link":"https:\/\/www.blogsoestado.com\/danielmatos\/tcu-julga-regulares-construcao-e-reforma-de-presidios-em-sao-luis\/","title":{"rendered":"TCU julga regulares constru\u00e7\u00e3o e reforma de pres\u00eddios em S\u00e3o Lu\u00eds"},"content":{"rendered":"<p>A constru\u00e7\u00e3o e a amplia\u00e7\u00e3o de penitenci\u00e1rias em S\u00e3o Luis do Maranh\u00e3o foram consideradas regulares. A decis\u00e3o do Tribunal de Contas da Uni\u00e3o (TCU) aconteceu ap\u00f3s abertura de processo para apurar poss\u00edveis danos aos cofres p\u00fablicos e apontar respons\u00e1veis. As obras se deram com repasses de dinheiro do Minist\u00e9rio da Justi\u00e7a ao estado do Maranh\u00e3o.<\/p>\n<p>Os contratos foram firmados para constru\u00e7\u00e3o de penitenci\u00e1ria feminina, no valor de R$ 11,08 milh\u00f5es e para a amplia\u00e7\u00e3o do pres\u00eddio de S\u00e3o Lu\u00eds, no total de R$7,07 milh\u00f5es. Ambos ocorreram com inexigibilidade de licita\u00e7\u00e3o, em fun\u00e7\u00e3o da empresa Verdi Sistemas Construtivos S.A. deter exclusividade da t\u00e9cnica de constru\u00e7\u00e3o, que consiste em usar m\u00f3dulos prontos, sendo apenas montados no local.<\/p>\n<p>O TCU abriu processo para apurar ind\u00edcios de erros no c\u00e1lculo do chamado BDI, elemento do or\u00e7ament\u00e1rio destinado a cobrir despesas indiretas, ou seja, n\u00e3o necessariamente relacionadas \u00e0 execu\u00e7\u00e3o do objeto contratado.<\/p>\n<p>O primeiro ind\u00edcio de irregularidade ocorreu em fun\u00e7\u00e3o da empresa contratada aplicar o BDI de 28% para fornecimento de materiais e servi\u00e7os. Como n\u00e3o se tratava de mero fornecimento de materiais adquiridos de terceiros, quando o percentual de BDI deve ser menor, o TCU entendeu que a empresa aplicou a porcentagem correta, em raz\u00e3o dos monoblocos serem de fabrica\u00e7\u00e3o pr\u00f3pria. \u201cAssim, n\u00e3o \u00e9 poss\u00edvel enquadrar a fabrica\u00e7\u00e3o dos pr\u00e9-moldados dos pres\u00eddios como um fornecimento, pois a edifica\u00e7\u00e3o obtida com a montagem dos pr\u00e9-moldados \u00e9 indiscutivelmente uma obra\u201d, explica o relator, ministro Benjamin Zymler.<\/p>\n<p>O segundo indicativo foi de inclus\u00e3o indevida no BDI de parcela do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL). Segundo o Tribunal, essa inclus\u00e3o n\u00e3o gera, por si s\u00f3, preju\u00edzos, desde que os pre\u00e7os estejam conforme o mercado. Sendo leg\u00edtimo que empresas considerem esses tributos ao calcular a proposta.<\/p>\n<p>Por \u00faltimo, a empresa teve que esclarecer a inclus\u00e3o de item gen\u00e9rico identificado como \u201ceventuais\u201d na composi\u00e7\u00e3o do BDI. Segundo a Verdi Sistemas Construtivos S.A., n\u00e3o se tratava de verba indefinida, e sim, de parcela voltada para cobrir riscos do empreendimento que poderiam aumentar o custo das obras, como perdas excessivas de material, greves, condi\u00e7\u00f5es clim\u00e1ticas at\u00edpicas e acidentes de trabalho, por exemplo.<\/p>\n<p>Assim, o TCU julgou regulares com ressalva as contas da empresa e dos respons\u00e1veis, dando-lhes quita\u00e7\u00e3o.<\/p>\n<p><strong>Leia <a href=\"file:\/\/\/C:\/Users\/Daniel\/Downloads\/006.490-2016-6%20_TCE%20penitenci_rias%20em%20S_o%20Lu_s-MA_.pdf\" target=\"_blank\">aqui<\/a> a \u00edntegra do ac\u00f3rd\u00e3o do TCU.<\/strong><\/p>\n<p><strong>Fonte:<\/strong> Tribunal de Contas da Uni\u00e3o (TCU)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A constru\u00e7\u00e3o e a amplia\u00e7\u00e3o de penitenci\u00e1rias em S\u00e3o Luis do Maranh\u00e3o foram consideradas regulares. A decis\u00e3o do Tribunal de [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30572","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TCU julga regulares constru\u00e7\u00e3o e reforma de pres\u00eddios em S\u00e3o Lu\u00eds - Daniel Matos<\/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.blogsoestado.com\/danielmatos\/tcu-julga-regulares-construcao-e-reforma-de-presidios-em-sao-luis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TCU julga regulares constru\u00e7\u00e3o e reforma de pres\u00eddios em S\u00e3o Lu\u00eds - Daniel Matos\" \/>\n<meta property=\"og:description\" content=\"A constru\u00e7\u00e3o e a amplia\u00e7\u00e3o de penitenci\u00e1rias em S\u00e3o Luis do Maranh\u00e3o foram consideradas regulares. 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