{"id":79498,"date":"2025-05-12T09:20:16","date_gmt":"2025-05-12T13:20:16","guid":{"rendered":"https:\/\/www.tceam.tc.br\/?page_id=79498"},"modified":"2026-03-17T11:11:35","modified_gmt":"2026-03-17T15:11:35","slug":"auditorias-operacionais","status":"publish","type":"page","link":"https:\/\/www.tceam.tc.br\/?page_id=79498","title":{"rendered":"Auditorias Operacionais"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"79498\" class=\"elementor elementor-79498\" 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data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-exad-particle-enable=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-20fc2f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-parallax-effect-no exad-background-color-change-no exad-glass-effect-no exad-sticky-section-no\" data-id=\"20fc2f0\" data-element_type=\"section\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;mountains&quot;,&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" opacity=\"0.33\" d=\"M473,67.3c-203.9,88.3-263.1-34-320.3,0C66,119.1,0,59.7,0,59.7V0h1000v59.7 c0,0-62.1,26.1-94.9,29.3c-32.8,3.3-62.8-12.3-75.8-22.1C806,49.6,745.3,8.7,694.9,4.7S492.4,59,473,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" opacity=\"0.66\" d=\"M734,67.3c-45.5,0-77.2-23.2-129.1-39.1c-28.6-8.7-150.3-10.1-254,39.1 s-91.7-34.4-149.2,0C115.7,118.3,0,39.8,0,39.8V0h1000v36.5c0,0-28.2-18.5-92.1-18.5C810.2,18.1,775.7,67.3,734,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M766.1,28.9c-200-57.5-266,65.5-395.1,19.5C242,1.8,242,5.4,184.8,20.6C128,35.8,132.3,44.9,89.9,52.5C28.6,63.7,0,0,0,0 h1000c0,0-9.9,40.9-83.6,48.1S829.6,47,766.1,28.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df9b6e0 exad-glass-effect-no exad-sticky-section-no\" data-id=\"df9b6e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fff8ce exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-exad-exclusive-card\" data-id=\"4fff8ce\" data-element_type=\"widget\" data-widget_type=\"exad-exclusive-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t<div class=\"exad-card left text_on_image \">\r\n\t\t\t\t\t\t\t<div class=\"exad-card-badge\">\r\n\t\t\t\t\tCard Badge\t\t\t\t<\/div>\r\n\t\t\t\t\r\n          \t<div class=\"exad-card-body\">\r\n\t\t\t  \t\t          \t\t<a class=\"exad-card-title\">\r\n\t            \t\t<span>Card Title\t\t\t\t\t\t<\/span>\r\n\t        \t\t<\/a>\r\n\t\t\t\t\t<p class=\"exad-card-tag\">Card Tag<\/p><div class=\"exad-card-description\">Basic description about the Card<\/div>\t\t\t\t\t<a class=\"exad-card-action\" href=\"#\" target=\"_blank\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\tDetails\t\t\t\t\t\t<\/span>\r\n\r\n\t\t\t\t\t\t\t            \t<\/a>\r\n\t\t\t\t          \t<\/div>\r\n        <\/div>\r\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6c90e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-exad-exclusive-tabs\" data-id=\"ef6c90e\" data-element_type=\"widget\" data-widget_type=\"exad-exclusive-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"exad-tabs-ef6c90e exad-advance-tab exad-tab-vertical \" data-tabs>\r\n\t\t\t\r\n\t\t\t<ul class=\"exad-advance-tab-nav\">\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 15.038\/2022\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 10.619\/2023\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 12.432\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 12.434\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 12.704\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 12.705\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 12.706\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 12.707\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 16.892\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 13.438\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t<li class=\" \" data-tab>\r\n\t\t\t\t\t\t<span class=\"exad-button-icon-wrapper\"><i class=\"far fa-file-archive\"><\/i><\/span>\t\t\t\t\t\t<span class=\"exad-tab-title\">\r\n\t\t\t\t\t\tProcesso n\u00ba 16.458\/2024\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<\/ul>\r\n\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<p><strong>Auditoria nos contratos de fornecimento de alimenta\u00e7\u00e3o nas unidades prisionais<\/strong><\/p><p><strong>Objeto:<\/strong><br \/>Avaliar a governan\u00e7a na gest\u00e3o e fiscaliza\u00e7\u00e3o dos contratos de fornecimento de alimenta\u00e7\u00e3o para unidades prisionais geridas pela Secretaria de Estado de Administra\u00e7\u00e3o Penitenci\u00e1ria (Seap).<br \/><strong>Setor respons\u00e1vel:<\/strong> Departamento de Auditoria Operacional (Deaop)<br \/><strong>\u00d3rg\u00e3o:<\/strong> Secretaria de Estado de Administra\u00e7\u00e3o Penitenci\u00e1ria (Seap)<br \/><strong>N\u00famero do Processo:<\/strong> 15.038\/2022<\/p><p><strong>Data de aprecia\u00e7\u00e3o: <\/strong>21\/11\/2024<br \/><strong>Resultado:<\/strong><br \/>A auditoria avaliou dois contratos vigentes com empresas fornecedoras de alimenta\u00e7\u00e3o para unidades prisionais em 61 munic\u00edpios do interior do Amazonas. Os achados foram numerosos e detalhados por unidade, com destaque para:<\/p><ul><li>Refei\u00e7\u00f5es servidas com gramatura inferior \u00e0 contratada;<\/li><li>Aus\u00eancia de saladas, frutas, sobremesas e leite;<\/li><li>Falta de card\u00e1pios e de fiscaliza\u00e7\u00e3o por parte da SEAP;<\/li><li>Utiliza\u00e7\u00e3o de embalagens reutiliz\u00e1veis e discrep\u00e2ncia no peso das por\u00e7\u00f5es;<\/li><li>Falta de registro de controle, aus\u00eancia de entrega de refei\u00e7\u00f5es previstas (ex. ceia), e substitui\u00e7\u00f5es indevidas de alimentos de maior valor por itens mais baratos;<\/li><li>Ind\u00edcios de aus\u00eancia de treinamento das equipes respons\u00e1veis pelo fornecimento.<\/li><\/ul><p><strong>Decis\u00e3o do Tribunal:<\/strong><br \/>O TCE-AM acatou integralmente o relat\u00f3rio t\u00e9cnico do Deaop e o parecer do Minist\u00e9rio P\u00fablico de Contas. Determinou a emiss\u00e3o de <strong>recomenda\u00e7\u00f5es e determina\u00e7\u00f5es \u00e0 SEAP<\/strong>, com \u00eanfase na necessidade de revis\u00e3o contratual, refor\u00e7o da fiscaliza\u00e7\u00e3o, compensa\u00e7\u00e3o financeira ao er\u00e1rio pelas falhas verificadas e ado\u00e7\u00e3o de medidas corretivas para assegurar a qualidade da alimenta\u00e7\u00e3o dos internos.<\/p><p><em>Resumo publicado em 29\/11\/2024<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/05\/15038.2022.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o voto na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<h6 data-start=\"129\" data-end=\"217\"><span style=\"font-size: 12pt\">Auditoria nas escolas rurais da Secretaria Municipal de Educa\u00e7\u00e3o de Manaus (Semed)<\/span><\/h6><p data-start=\"218\" data-end=\"843\"><strong data-start=\"218\" data-end=\"229\">Objeto:<\/strong><br data-start=\"229\" data-end=\"232\" \/>Fiscaliza\u00e7\u00e3o das condi\u00e7\u00f5es de funcionamento das escolas rurais vinculadas \u00e0 Semed, em cumprimento ao Ac\u00f3rd\u00e3o n\u00ba 1255\/2021-TCE\/AM, para verificar a qualidade da merenda escolar, o transporte de alunos e professores, a seguran\u00e7a f\u00edsica e patrimonial, a disponibilidade de material escolar e a adequa\u00e7\u00e3o da infraestrutura das unidades.<br data-start=\"564\" data-end=\"567\" \/><strong data-start=\"567\" data-end=\"589\">Setor respons\u00e1vel:<\/strong> Departamento de Auditoria em Educa\u00e7\u00e3o (Deae)<br data-start=\"634\" data-end=\"637\" \/><strong data-start=\"637\" data-end=\"647\">\u00d3rg\u00e3o:<\/strong> Secretaria Municipal de Educa\u00e7\u00e3o (Semed)<br data-start=\"688\" data-end=\"691\" \/><strong data-start=\"691\" data-end=\"714\">N\u00famero do Processo:<\/strong> 10.619\/2023<\/p><p data-start=\"218\" data-end=\"843\"><strong data-start=\"691\" data-end=\"714\">Data da Aprecia\u00e7\u00e3o:<\/strong> 18\/08\/2025<br data-start=\"726\" data-end=\"729\" data-is-only-node=\"\" \/><strong data-start=\"729\" data-end=\"743\">Resultado:<\/strong><br data-start=\"743\" data-end=\"746\" \/>A auditoria avaliou 11 escolas da zona rural de Manaus e constatou problemas em diversos eixos:<\/p><ul data-start=\"845\" data-end=\"2116\"><li data-start=\"845\" data-end=\"1093\"><p data-start=\"847\" data-end=\"1093\"><strong data-start=\"847\" data-end=\"871\">Alimenta\u00e7\u00e3o escolar:<\/strong> fornecimento regular, mas insufici\u00eancia de frutas e verduras; card\u00e1pios nem sempre correspondem aos insumos entregues; condi\u00e7\u00f5es inadequadas de cozinha em unidades improvisadas; armazenamento deficiente em duas escolas.<\/p><\/li><li data-start=\"1094\" data-end=\"1421\"><p data-start=\"1096\" data-end=\"1421\"><strong data-start=\"1096\" data-end=\"1119\">Transporte escolar:<\/strong> servi\u00e7o rodovi\u00e1rio satisfat\u00f3rio, com ve\u00edculos seminovos e seguros; no transporte fluvial, entretanto, foram identificadas falhas graves como aus\u00eancia de documenta\u00e7\u00e3o e habilita\u00e7\u00e3o de condutores, embarque\/desembarque sem infraestrutura adequada e falta de acessibilidade para pessoas com defici\u00eancia.<\/p><\/li><li data-start=\"1422\" data-end=\"1696\"><p data-start=\"1424\" data-end=\"1696\"><strong data-start=\"1424\" data-end=\"1451\">Infraestrutura escolar:<\/strong> precariedade em v\u00e1rias unidades, com telhados, forros, banheiros e ilumina\u00e7\u00e3o deteriorados; inexist\u00eancia de biblioteca e quadra de esportes; falhas em acessibilidade, rampas e sinaliza\u00e7\u00e3o t\u00e1til.<\/p><\/li><li data-start=\"1697\" data-end=\"1941\"><p data-start=\"1699\" data-end=\"1941\"><strong data-start=\"1699\" data-end=\"1734\">Seguran\u00e7a f\u00edsica e patrimonial:<\/strong> aus\u00eancia de Auto de Vistoria do Corpo de Bombeiros em todas as escolas; extintores vencidos ou ausentes em algumas unidades; aus\u00eancia de vigia noturno e c\u00e2meras com alcance insuficiente em \u00e1reas de risco.<\/p><\/li><li data-start=\"1942\" data-end=\"2116\"><p data-start=\"1944\" data-end=\"2116\"><strong data-start=\"1944\" data-end=\"1966\">Material did\u00e1tico:<\/strong> falta de livros escolares em quantidade suficiente, atraso na entrega e inadequa\u00e7\u00e3o entre conte\u00fados e exig\u00eancias do di\u00e1rio digital dos professores.<\/p><\/li><\/ul><p data-start=\"2118\" data-end=\"2283\"><strong data-start=\"2118\" data-end=\"2142\">Decis\u00e3o do Tribunal:<\/strong><br data-start=\"2142\" data-end=\"2145\" \/>O TCE-AM aprovou o Relat\u00f3rio Conclusivo n\u00ba 03\/2025-DEAE e acolheu integralmente o parecer do Minist\u00e9rio P\u00fablico de Contas, determinando:<\/p><ol data-start=\"2285\" data-end=\"2883\"><li data-start=\"2285\" data-end=\"2417\"><p data-start=\"2288\" data-end=\"2417\">Que a Semed apresente, em at\u00e9 <strong data-start=\"2318\" data-end=\"2329\">60 dias<\/strong>, Plano de A\u00e7\u00e3o com cronograma e medidas para corrigir as irregularidades constatadas;<\/p><\/li><li data-start=\"2418\" data-end=\"2547\"><p data-start=\"2421\" data-end=\"2547\">Encaminhamento das matrizes de achados ao Prefeito de Manaus, ao Secret\u00e1rio da Semed e \u00e0s dire\u00e7\u00f5es das escolas fiscalizadas;<\/p><\/li><li data-start=\"2548\" data-end=\"2680\"><p data-start=\"2551\" data-end=\"2680\">Comunica\u00e7\u00e3o dos resultados ao Minist\u00e9rio P\u00fablico Estadual e \u00e0 C\u00e2mara Municipal de Manaus, para acompanhamento das provid\u00eancias;<\/p><\/li><\/ol><p><em>Resumo publicado em 27\/08\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/09\/Relatorio-Voto-10619.2023.pdf\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o voto na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<p><strong data-start=\"76\" data-end=\"147\">Auditoria Operacional na D\u00edvida Ativa da Prefeitura de Manaus (PMM)<\/strong><\/p><p><strong>Objeto:<\/strong><br \/>Avaliar a efici\u00eancia da recupera\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios inscritos na d\u00edvida ativa do Munic\u00edpio de Manaus pela Procuradoria Geral do Munic\u00edpio (PGM), no exerc\u00edcio de 2023.<\/p><p><strong>Setor respons\u00e1vel:<\/strong> Departamento de Auditoria Operacional (Deaop)<\/p><p><strong>\u00d3rg\u00e3o:<\/strong> Prefeitura Municipal de Manaus (PMM) \/ Procuradoria Geral do Munic\u00edpio (PGM) \/ Secretaria Municipal de Finan\u00e7as (SEMEF)<\/p><p><strong>N\u00famero do Processo:<\/strong> 12.432\/2024<\/p><p><strong>Data de aprecia\u00e7\u00e3o: <\/strong>23\/09\/2025<\/p><p><strong>Resultado:<\/strong><\/p><p data-start=\"585\" data-end=\"704\">A auditoria identificou oito inconsist\u00eancias na gest\u00e3o da d\u00edvida ativa. Entre os principais achados:<\/p><ul data-start=\"705\" data-end=\"1361\"><li data-start=\"705\" data-end=\"818\"><p data-start=\"707\" data-end=\"818\"><strong data-start=\"707\" data-end=\"759\">Legisla\u00e7\u00e3o tribut\u00e1ria desatualizada<\/strong>, sem contemplar jurisprud\u00eancia dos tribunais superiores.<\/p><\/li><li data-start=\"819\" data-end=\"993\"><p data-start=\"821\" data-end=\"993\"><strong data-start=\"821\" data-end=\"866\">Quadro de pessoal insuficiente<\/strong>, com grande n\u00famero de servidores em abono de perman\u00eancia, evidenciando a necessidade de concurso p\u00fablico para a PGM e SEMEF.<\/p><\/li><li data-start=\"994\" data-end=\"1141\"><p data-start=\"996\" data-end=\"1141\"><strong data-start=\"996\" data-end=\"1043\">Cobran\u00e7a incompleta de cr\u00e9ditos tribut\u00e1rios<\/strong>, com lan\u00e7amentos sem indica\u00e7\u00e3o clara do sujeito passivo ou com dados cadastrais inconsistentes.<\/p><\/li><\/ul><p><strong>Decis\u00e3o do Tribunal:<\/strong><\/p><p>O Tribunal acolheu integralmente o relat\u00f3rio t\u00e9cnico e o parecer ministerial, aprovando recomenda\u00e7\u00f5es direcionadas \u00e0 PGM e \u00e0 SEMEF, entre elas elaborar projeto de lei para atualiza\u00e7\u00e3o da legisla\u00e7\u00e3o tribut\u00e1ria municipal; realizar concurso p\u00fablico e reestruturar plano de cargos e sal\u00e1rios da PGM; melhorar o cadastro de contribuintes, incluindo a ado\u00e7\u00e3o do domic\u00edlio eletr\u00f4nico; priorizar cobran\u00e7as de grandes devedores, com valores acima de R$ 1 milh\u00e3o; implementar melhorias tecnol\u00f3gicas nos sistemas de controle da d\u00edvida ativa.<\/p><p><em>Resumo publicado em 03\/10\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/10\/12432.2024.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o processo na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<p><strong>Auditoria no Programa de Alimenta\u00e7\u00e3o Popular da Secretaria Municipal da Mulher, Assist\u00eancia Social e Cidadania de Manaus (Semasc)<\/strong><\/p><p><strong>Objeto:<\/strong><br \/>Avalia\u00e7\u00e3o da execu\u00e7\u00e3o do Programa de Alimenta\u00e7\u00e3o Popular, no exerc\u00edcio de 2023, pela Secretaria Municipal da Mulher, Assist\u00eancia Social e Cidadania \u2013 Semasc.<br \/><strong>Setor respons\u00e1vel:<\/strong> Departamento de Auditoria Operacional (Deaop)<br \/><strong>\u00d3rg\u00e3o:<\/strong> Secretaria Municipal da Mulher, Assist\u00eancia Social e Cidadania (Semasc)<br \/><strong>N\u00famero do Processo:<\/strong> 12.434\/2024<\/p><p><strong>Data de Aprecia\u00e7\u00e3o: <\/strong>01\/04\/2025<br \/><strong>Resultado:<\/strong><br \/>A auditoria detectou <strong>29 achados<\/strong>, organizados por unidades de atendimento, com destaque para os seguintes problemas:<\/p><ul><li>Falta de economicidade: contratos semelhantes apresentaram grandes diferen\u00e7as de valores por refei\u00e7\u00e3o;<\/li><li>Pagamentos indenizat\u00f3rios por aus\u00eancia de cobertura contratual em uma das unidades;<\/li><li>Previs\u00e3o contratual gen\u00e9rica, sem detalhamento das unidades e quantidades de refei\u00e7\u00f5es;<\/li><li>Aus\u00eancia de controle de acesso dos usu\u00e1rios aos restaurantes e falta de sistema automatizado de contagem;<\/li><li>Discrep\u00e2ncia entre refei\u00e7\u00f5es registradas nos livros e aquelas efetivamente pagas;<\/li><li>Aus\u00eancia do Plano Municipal de Seguran\u00e7a Alimentar e Nutricional (Plamsan), exigido por lei municipal;<\/li><li>Inadequa\u00e7\u00e3o da fiscaliza\u00e7\u00e3o contratual e defici\u00eancia no controle de qualidade das refei\u00e7\u00f5es.<\/li><\/ul><p><strong>Decis\u00e3o do Tribunal:<\/strong><br \/>O TCE-AM acatou os achados do relat\u00f3rio t\u00e9cnico do Deaop e o parecer do Minist\u00e9rio P\u00fablico de Contas. Deliberou por emitir <strong>recomenda\u00e7\u00f5es e determina\u00e7\u00f5es \u00e0 Semasc<\/strong>, encaminhando o processo \u00e0 Secretaria-Geral de Controle Externo para monitoramento. Tamb\u00e9m foi determinado o envio dos achados ao \u00f3rg\u00e3o respons\u00e1vel para avalia\u00e7\u00e3o de eventual dano ao er\u00e1rio e inclus\u00e3o no julgamento das contas da gestora.<\/p><p><em>Resumo publicado em 09\/04\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/05\/12434.2024.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o processo na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<h3 data-start=\"181\" data-end=\"279\">Auditoria no servi\u00e7o de abastecimento de \u00e1gua no munic\u00edpio de S\u00e3o Paulo de Oliven\u00e7a (Cosama)<\/h3><p data-start=\"280\" data-end=\"1053\"><strong data-start=\"280\" data-end=\"291\">Objeto:<\/strong><br data-start=\"291\" data-end=\"294\" \/>Auditoria de concess\u00f5es p\u00fablicas na \u00e1rea de saneamento b\u00e1sico no interior, com foco na presta\u00e7\u00e3o dos servi\u00e7os de abastecimento de \u00e1gua pela Companhia de Saneamento do Amazonas (Cosama) no munic\u00edpio de S\u00e3o Paulo de Oliven\u00e7a.<br data-start=\"517\" data-end=\"520\" \/><strong data-start=\"520\" data-end=\"545\">Setores respons\u00e1veis:<\/strong> Departamento de Auditoria de Desestatiza\u00e7\u00f5es, Concess\u00f5es e Pre\u00e7os P\u00fablicos (Deadesc); Diretoria de Controle Externo de Obras P\u00fablicas (Dicop); Diretoria de Controle Externo Ambiental (Dicamb)<br data-start=\"737\" data-end=\"740\" \/><strong data-start=\"740\" data-end=\"750\">\u00d3rg\u00e3o:<\/strong> Prefeitura Municipal de S\u00e3o Paulo de Oliven\u00e7a<br data-start=\"796\" data-end=\"799\" \/><strong data-start=\"799\" data-end=\"822\">N\u00famero do Processo:<\/strong> 12.704\/2024<\/p><p data-start=\"280\" data-end=\"1053\">Data de Aprecia\u00e7\u00e3o: 24\/06\/2025<br data-start=\"834\" data-end=\"837\" \/><strong data-start=\"837\" data-end=\"851\" data-is-only-node=\"\">Resultado:<\/strong><br data-start=\"851\" data-end=\"854\" \/>A auditoria constatou <strong data-start=\"876\" data-end=\"949\">defici\u00eancias jur\u00eddicas, t\u00e9cnicas, ambientais e administrativas<\/strong> na presta\u00e7\u00e3o do servi\u00e7o p\u00fablico de abastecimento de \u00e1gua no munic\u00edpio. Os principais achados inclu\u00edram:<\/p><ul data-start=\"1055\" data-end=\"1926\"><li data-start=\"1055\" data-end=\"1143\"><p data-start=\"1057\" data-end=\"1143\">Aus\u00eancia de autoriza\u00e7\u00e3o legislativa espec\u00edfica para a concess\u00e3o do servi\u00e7o \u00e0 Cosama;<\/p><\/li><li data-start=\"1144\" data-end=\"1230\"><p data-start=\"1146\" data-end=\"1230\">Celebra\u00e7\u00e3o irregular de Contrato de Programa (n\u00ba 13\/2023) sem base legal adequada;<\/p><\/li><li data-start=\"1298\" data-end=\"1383\"><p data-start=\"1300\" data-end=\"1383\">Falta de transpar\u00eancia p\u00fablica e aus\u00eancia de metas de universaliza\u00e7\u00e3o do servi\u00e7o;<\/p><\/li><li data-start=\"1661\" data-end=\"1731\"><p data-start=\"1663\" data-end=\"1731\">Aus\u00eancia de licenciamento ambiental e a\u00e7\u00f5es de educa\u00e7\u00e3o ambiental;<\/p><\/li><li data-start=\"1732\" data-end=\"1831\"><p data-start=\"1734\" data-end=\"1831\">Falta de manuten\u00e7\u00e3o preventiva nos equipamentos e defici\u00eancia no controle da qualidade da \u00e1gua;<\/p><\/li><\/ul><p data-start=\"1928\" data-end=\"2121\"><strong data-start=\"1928\" data-end=\"1952\">Decis\u00e3o do Tribunal:<\/strong><br data-start=\"1952\" data-end=\"1955\" \/>O TCE-AM acolheu integralmente o relat\u00f3rio t\u00e9cnico do Deadesc, as manifesta\u00e7\u00f5es das diretorias Dicop e Dicamb e o parecer do Minist\u00e9rio P\u00fablico de Contas. Foi determinada a<strong data-start=\"2126\" data-end=\"2175\">\u00a0extin\u00e7\u00e3o do Contrato de Programa n\u00ba 13\/2023<\/strong>, com recomenda\u00e7\u00e3o para que o munic\u00edpio passe a prestar o servi\u00e7o de forma direta ou por concess\u00e3o mediante licita\u00e7\u00e3o, conforme o novo marco legal do saneamento (Lei n\u00ba 14.026\/2020). Al\u00e9m das determina\u00e7\u00f5es, foram feitas 26 recomenda\u00e7\u00f5es \u00e0 Prefeitura e 9 \u00e0 Cosama.<\/p><p data-start=\"1928\" data-end=\"2121\"><em>Resumo publicado em 30\/06\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/07\/12704.2024.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o processo na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<h3 data-start=\"85\" data-end=\"178\">Auditoria no servi\u00e7o de abastecimento de \u00e1gua no munic\u00edpio de Atalaia do Norte (Cosama)<\/h3><p data-start=\"179\" data-end=\"877\"><strong data-start=\"179\" data-end=\"190\">Objeto:<\/strong><br data-start=\"190\" data-end=\"193\" \/>Auditoria de concess\u00f5es p\u00fablicas na \u00e1rea de saneamento b\u00e1sico no interior, com foco na atua\u00e7\u00e3o da Companhia de Saneamento do Amazonas (Cosama) no munic\u00edpio de Atalaia do Norte.<br data-start=\"369\" data-end=\"372\" \/><strong data-start=\"372\" data-end=\"397\">Setores respons\u00e1veis:<\/strong> Departamento de Auditoria de Desestatiza\u00e7\u00f5es, Concess\u00f5es e Pre\u00e7os P\u00fablicos (Deadesc); Diretoria de Controle Externo de Obras P\u00fablicas (Dicop); Diretoria de Controle Externo Ambiental (Dicamb)<br data-start=\"589\" data-end=\"592\" \/><strong data-start=\"592\" data-end=\"602\">\u00d3rg\u00e3o:<\/strong> Prefeitura Municipal de Atalaia do Norte<br data-start=\"643\" data-end=\"646\" \/><strong data-start=\"646\" data-end=\"669\">N\u00famero do Processo:<\/strong> 12.705\/2024<\/p><p data-start=\"280\" data-end=\"1053\">Data de Aprecia\u00e7\u00e3o: 08\/04\/2025<\/p><p data-start=\"179\" data-end=\"877\"><strong data-start=\"684\" data-end=\"698\">Resultado:<\/strong><br data-start=\"698\" data-end=\"701\" \/>A auditoria revelou diversas irregularidades na presta\u00e7\u00e3o do servi\u00e7o de abastecimento de \u00e1gua, comprometendo a qualidade e regularidade do servi\u00e7o. Os principais achados foram:<\/p><ul data-start=\"879\" data-end=\"1674\"><li data-start=\"879\" data-end=\"939\"><p data-start=\"881\" data-end=\"939\">Aus\u00eancia de autoriza\u00e7\u00e3o legal para a concess\u00e3o \u00e0 Cosama;<\/p><\/li><li data-start=\"940\" data-end=\"1036\"><p data-start=\"942\" data-end=\"1036\">Inadequa\u00e7\u00e3o do tipo de contrata\u00e7\u00e3o e aus\u00eancia de fiscaliza\u00e7\u00e3o por parte do poder concedente;<\/p><\/li><li data-start=\"1037\" data-end=\"1091\"><p data-start=\"1039\" data-end=\"1091\">Falta de transpar\u00eancia e metas de universaliza\u00e7\u00e3o;<\/p><\/li><li data-start=\"1092\" data-end=\"1199\"><p data-start=\"1094\" data-end=\"1199\">Descumprimento das diretrizes do novo marco legal do saneamento (Leis n\u00ba 11.445\/2007 e n\u00ba 14.026\/2020);<\/p><\/li><li data-start=\"1200\" data-end=\"1271\"><p data-start=\"1202\" data-end=\"1271\">Fonte de abastecimento inadequada, com capta\u00e7\u00e3o em \u00e1rea vulner\u00e1vel;<\/p><\/li><li data-start=\"1272\" data-end=\"1532\"><p data-start=\"1274\" data-end=\"1532\">Defici\u00eancias estruturais como falta de medidor de vaz\u00e3o, instala\u00e7\u00f5es el\u00e9tricas prec\u00e1rias, equipamentos de tratamento obsoletos e ineficientes, \u00e1gua fora dos padr\u00f5es de potabilidade, reservat\u00f3rios insuficientes, vazamentos e aus\u00eancia de motor-bomba reserva;<\/p><\/li><li data-start=\"1533\" data-end=\"1674\"><p data-start=\"1535\" data-end=\"1674\">Aus\u00eancia de licen\u00e7a ambiental, inexist\u00eancia de a\u00e7\u00f5es de educa\u00e7\u00e3o ambiental e desatualiza\u00e7\u00e3o do Plano Municipal de Saneamento B\u00e1sico (PMSB).<\/p><\/li><\/ul><p data-start=\"1676\" data-end=\"1817\"><strong data-start=\"1676\" data-end=\"1700\">Decis\u00e3o do Tribunal:<\/strong><br data-start=\"1700\" data-end=\"1703\" \/>O TCE-AM aprovou o Relat\u00f3rio T\u00e9cnico do Deadesc e acolheu o parecer do Minist\u00e9rio P\u00fablico de Contas, determinando:<\/p><ol data-start=\"1819\" data-end=\"2267\"><li data-start=\"1819\" data-end=\"1966\"><p data-start=\"1822\" data-end=\"1966\">Apresenta\u00e7\u00e3o, em at\u00e9 60 dias, de Plano de A\u00e7\u00e3o conjunto entre a Cosama e a Prefeitura, com cronograma e medidas para sanar as irregularidades;<\/p><\/li><li data-start=\"1967\" data-end=\"2031\"><p data-start=\"1970\" data-end=\"2031\">Apensamento do processo \u00e0 presta\u00e7\u00e3o de contas do munic\u00edpio;<\/p><\/li><li data-start=\"2032\" data-end=\"2139\"><p data-start=\"2035\" data-end=\"2139\">Avalia\u00e7\u00e3o de poss\u00edvel Representa\u00e7\u00e3o contra a Prefeitura, a crit\u00e9rio da Secretaria de Controle Externo;<\/p><\/li><li data-start=\"2140\" data-end=\"2198\"><p data-start=\"2143\" data-end=\"2198\">Ci\u00eancia \u00e0 Cosama, \u00e0 Prefeitura e demais interessados;<\/p><\/li><li data-start=\"2199\" data-end=\"2267\"><p data-start=\"2202\" data-end=\"2267\">Arquivamento do processo, com monitoramento das a\u00e7\u00f5es corretivas.<\/p><\/li><\/ol><p data-start=\"1928\" data-end=\"2121\"><em>Resumo publicado em 10\/04\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/07\/12704.2024.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o processo na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<h3 data-start=\"2274\" data-end=\"2368\">Auditoria no servi\u00e7o de abastecimento de \u00e1gua no munic\u00edpio de Benjamin Constant (Cosama)<\/h3><p data-start=\"2369\" data-end=\"3015\"><strong data-start=\"2369\" data-end=\"2380\">Objeto:<\/strong><br data-start=\"2380\" data-end=\"2383\" \/>Auditoria de concess\u00f5es p\u00fablicas na \u00e1rea de saneamento b\u00e1sico no interior, com foco na presta\u00e7\u00e3o dos servi\u00e7os de abastecimento de \u00e1gua pela Cosama no munic\u00edpio de Benjamin Constant.<\/p><p data-start=\"2369\" data-end=\"3015\"><strong data-start=\"2567\" data-end=\"2592\">Setores respons\u00e1veis:<\/strong> Departamento de Auditoria de Desestatiza\u00e7\u00f5es, Concess\u00f5es e Pre\u00e7os P\u00fablicos (Deadesc); Diretoria de Controle Externo de Obras P\u00fablicas (Dicop); Diretoria de Controle Externo Ambiental (Dicamb)<\/p><p data-start=\"2369\" data-end=\"3015\"><strong data-start=\"2787\" data-end=\"2797\">\u00d3rg\u00e3o:<\/strong> Prefeitura Municipal de Benjamin Constant<\/p><p data-start=\"280\" data-end=\"1053\"><strong data-start=\"799\" data-end=\"822\">N\u00famero do Processo:<\/strong> 12.706\/2024<\/p><p data-start=\"280\" data-end=\"1053\"><strong>Data de Aprecia\u00e7\u00e3o:<\/strong> 08\/04\/2025<\/p><p data-start=\"2369\" data-end=\"3015\"><strong data-start=\"2880\" data-end=\"2894\">Resultado:<\/strong><br data-start=\"2894\" data-end=\"2897\" \/>A auditoria evidenciou uma s\u00e9rie de irregularidades jur\u00eddicas, operacionais e ambientais. Os principais achados foram:<\/p><ul data-start=\"3017\" data-end=\"3709\"><li data-start=\"3017\" data-end=\"3111\"><p data-start=\"3019\" data-end=\"3111\">Inadequa\u00e7\u00e3o do modelo contratual adotado e aus\u00eancia de fiscaliza\u00e7\u00e3o pelo poder concedente;<\/p><\/li><li data-start=\"3112\" data-end=\"3174\"><p data-start=\"3114\" data-end=\"3174\">Falta de transpar\u00eancia p\u00fablica e metas de universaliza\u00e7\u00e3o;<\/p><\/li><li data-start=\"3175\" data-end=\"3235\"><p data-start=\"3177\" data-end=\"3235\">Desrespeito \u00e0s normas do novo marco legal do saneamento;<\/p><\/li><li data-start=\"3236\" data-end=\"3560\"><p data-start=\"3238\" data-end=\"3560\">Capta\u00e7\u00e3o de \u00e1gua em \u00e1rea vulner\u00e1vel e estrutura f\u00edsica deficiente: aus\u00eancia de medidor de vaz\u00e3o, instala\u00e7\u00f5es el\u00e9tricas comprometidas, sistema de tratamento de \u00e1gua com equipamentos obsoletos e defeituosos, \u00e1gua fora dos padr\u00f5es de potabilidade, reservat\u00f3rios insuficientes, vazamentos e falta de equipamentos de reserva;<\/p><\/li><li data-start=\"3561\" data-end=\"3648\"><p data-start=\"3563\" data-end=\"3648\">Aus\u00eancia de licen\u00e7a ambiental v\u00e1lida e inexist\u00eancia de a\u00e7\u00f5es de educa\u00e7\u00e3o ambiental;<\/p><\/li><li data-start=\"3649\" data-end=\"3709\"><p data-start=\"3651\" data-end=\"3709\">Plano Municipal de Saneamento B\u00e1sico (PMSB) desatualizado.<\/p><\/li><\/ul><p data-start=\"3711\" data-end=\"3834\"><strong data-start=\"3711\" data-end=\"3735\">Decis\u00e3o do Tribunal:<\/strong><br data-start=\"3735\" data-end=\"3738\" \/>O TCE-AM, acompanhando o parecer do Minist\u00e9rio P\u00fablico de Contas e o relat\u00f3rio t\u00e9cnico, decidiu:<\/p><ol data-start=\"3836\" data-end=\"4256\"><li data-start=\"3836\" data-end=\"3887\"><p data-start=\"3839\" data-end=\"3887\">Aprovar o Laudo T\u00e9cnico conclusivo do Deadesc;<\/p><\/li><li data-start=\"3888\" data-end=\"3965\"><p data-start=\"3891\" data-end=\"3965\">Determinar o apensamento do processo \u00e0 presta\u00e7\u00e3o de contas do munic\u00edpio;<\/p><\/li><li data-start=\"3966\" data-end=\"4109\"><p data-start=\"3969\" data-end=\"4109\">Recomendar a autua\u00e7\u00e3o de Representa\u00e7\u00e3o, a depender da an\u00e1lise da Secretaria de Controle Externo, em raz\u00e3o das irregularidades verificadas;<\/p><\/li><li data-start=\"4110\" data-end=\"4183\"><p data-start=\"4113\" data-end=\"4183\">Determinar ci\u00eancia \u00e0 Prefeitura, \u00e0 Cosama e aos demais interessados;<\/p><\/li><li data-start=\"4184\" data-end=\"4256\"><p data-start=\"4187\" data-end=\"4256\">Arquivar o processo com encaminhamento para controle e monitoramento.<\/p><\/li><\/ol><p data-start=\"1928\" data-end=\"2121\"><em>Resumo publicado em 10\/04\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/07\/12704.2024.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o processo na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<p><strong>Auditoria na Companhia de Saneamento do Amazonas (Cosama) em Tabatinga<\/strong><\/p><p><strong>Objeto:<\/strong><br \/>Realiza\u00e7\u00e3o de auditoria de concess\u00f5es p\u00fablicas na \u00e1rea de saneamento b\u00e1sico no interior, com foco na atua\u00e7\u00e3o da Cosama no munic\u00edpio de Tabatinga.<\/p><p><strong>Setores respons\u00e1veis:<\/strong> Departamento de Auditoria de Desestatiza\u00e7\u00f5es, Concess\u00f5es e Pre\u00e7os P\u00fablicos (Deadesc); Diretoria de Controle Externo de Obras P\u00fablicas (Dicop); Diretoria de Controle Externo Ambiental (Dicamb).<\/p><p><strong>\u00d3rg\u00e3o:<\/strong> Prefeitura Municipal de Tabatinga<\/p><p><strong>N\u00famero do Processo:<\/strong> 12.707\/2024<\/p><p><strong>Data de Aprecia\u00e7\u00e3o:<\/strong> 08\/04\/2025<\/p><p><strong>Resultado:<\/strong><br \/>A auditoria identificou diversas irregularidades na concess\u00e3o e execu\u00e7\u00e3o dos servi\u00e7os de abastecimento de \u00e1gua no munic\u00edpio de Tabatinga. Os principais achados foram:<\/p><ul><li>Aus\u00eancia de autoriza\u00e7\u00e3o legal para a transfer\u00eancia dos servi\u00e7os p\u00fablicos \u00e0 Cosama;<\/li><li>Inadequa\u00e7\u00e3o do tipo de contrata\u00e7\u00e3o realizado para a concess\u00e3o;<\/li><li>Inexist\u00eancia de fiscaliza\u00e7\u00e3o efetiva por parte do Poder Concedente;<\/li><li>Falta de transpar\u00eancia e de fixa\u00e7\u00e3o de metas de universaliza\u00e7\u00e3o;<\/li><li>Desobedi\u00eancia \u00e0s normas do novo marco legal do saneamento b\u00e1sico (Leis n\u00ba 11.445\/2007 e n\u00ba 14.026\/2020);<\/li><li>Infraestrutura f\u00edsica inadequada, com capta\u00e7\u00e3o de \u00e1gua em \u00e1rea vulner\u00e1vel, aus\u00eancia de medidor de vaz\u00e3o, sistema de tratamento obsoleto e reservat\u00f3rios insuficientes;<\/li><li>Desatualiza\u00e7\u00e3o do Plano Municipal de Saneamento B\u00e1sico (PMSB);<\/li><li>Aus\u00eancia de a\u00e7\u00f5es de educa\u00e7\u00e3o ambiental e licen\u00e7a ambiental v\u00e1lida.<\/li><\/ul><p><strong>Decis\u00e3o do Tribunal:<\/strong><br \/>O TCE-AM acolheu o relat\u00f3rio t\u00e9cnico das diretorias envolvidas e o parecer do Minist\u00e9rio P\u00fablico de Contas. Determinou que a Cosama e a Prefeitura de Tabatinga apresentem, em at\u00e9 60 dias, um plano de a\u00e7\u00e3o contendo cronograma e medidas corretivas. Tamb\u00e9m recomendou o acompanhamento das a\u00e7\u00f5es no plano de fiscaliza\u00e7\u00e3o anual, com supervis\u00e3o do relator.<\/p><p><em>Resumo publicado em 10\/04\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/05\/12707.2024.pdf\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o processo na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<p><strong>Auditoria no Programa de Alimenta\u00e7\u00e3o Popular \u201cPrato Cheio\u201d (Aadesam)<\/strong><\/p><p data-start=\"171\" data-end=\"789\"><strong data-start=\"171\" data-end=\"182\">Objeto:<\/strong><br data-start=\"182\" data-end=\"185\" \/>Auditoria operacional para avaliar a economicidade, efici\u00eancia e efic\u00e1cia do Programa de Alimenta\u00e7\u00e3o Popular do Governo do Estado do Amazonas \u2013 \u201cPrato Cheio\u201d, executado pela Ag\u00eancia Amazonense de Desenvolvimento Econ\u00f4mico, Social e Ambiental (Aadesam), nos anos de 2023 e 2024.<\/p><p data-start=\"171\" data-end=\"789\"><strong data-start=\"465\" data-end=\"487\">Setor respons\u00e1vel:<\/strong> Departamento de Auditoria Operacional (Deaop)<\/p><p data-start=\"171\" data-end=\"789\"><strong data-start=\"536\" data-end=\"546\">\u00d3rg\u00e3o:<\/strong> Ag\u00eancia Amazonense de Desenvolvimento Econ\u00f4mico, Social e Ambiental (Aadesam)<\/p><p data-start=\"171\" data-end=\"789\"><strong data-start=\"627\" data-end=\"650\">N\u00famero do Processo:<\/strong> 16.892\/2024<\/p><p data-start=\"171\" data-end=\"789\"><strong data-start=\"627\" data-end=\"650\">Data da Aprecia\u00e7\u00e3o:<\/strong> 05\/08\/2025<\/p><p data-start=\"171\" data-end=\"789\"><strong data-start=\"665\" data-end=\"679\">Resultado:<\/strong><br data-start=\"679\" data-end=\"682\" \/>A auditoria identificou 39 achados que apontam defici\u00eancias na execu\u00e7\u00e3o do programa, entre elas:<\/p><ul data-start=\"791\" data-end=\"1182\"><li data-start=\"791\" data-end=\"833\"><p data-start=\"793\" data-end=\"833\">Aus\u00eancia de climatiza\u00e7\u00e3o nas unidades;<\/p><\/li><li data-start=\"834\" data-end=\"880\"><p data-start=\"836\" data-end=\"880\">Equipamentos deteriorados e insuficientes;<\/p><\/li><li data-start=\"881\" data-end=\"946\"><p data-start=\"883\" data-end=\"946\">Problemas de higiene e armazenamento inadequado de alimentos;<\/p><\/li><li data-start=\"947\" data-end=\"1004\"><p data-start=\"949\" data-end=\"1004\">Falta de acessibilidade para pessoas com defici\u00eancia;<\/p><\/li><li data-start=\"1005\" data-end=\"1096\"><p data-start=\"1007\" data-end=\"1096\">Inexist\u00eancia de estudos de demanda, resultando em distribui\u00e7\u00e3o inadequada de refei\u00e7\u00f5es;<\/p><\/li><li data-start=\"1097\" data-end=\"1182\"><p data-start=\"1099\" data-end=\"1182\">Fragilidades na fiscaliza\u00e7\u00e3o e gest\u00e3o dos contratos, com risco de superfaturamento.<\/p><\/li><\/ul><p data-start=\"1184\" data-end=\"1365\">Apesar das falhas, a auditoria tamb\u00e9m apontou seis boas pr\u00e1ticas que devem ser mantidas e replicadas, como iniciativas de gest\u00e3o e atendimento que elevam a qualidade do servi\u00e7o.<\/p><p data-start=\"1367\" data-end=\"1479\"><strong data-start=\"1367\" data-end=\"1391\">Decis\u00e3o do Tribunal:<\/strong><br data-start=\"1391\" data-end=\"1394\" \/>O TCE-AM aprovou integralmente o Relat\u00f3rio Conclusivo n\u00ba 01\/2025-DEAOP, determinando:<\/p><ol data-start=\"1481\" data-end=\"2141\"><li data-start=\"1481\" data-end=\"1533\"><p data-start=\"1484\" data-end=\"1533\">Implementa\u00e7\u00e3o da climatiza\u00e7\u00e3o nos restaurantes;<\/p><\/li><li data-start=\"1534\" data-end=\"1607\"><p data-start=\"1537\" data-end=\"1607\">Parcerias com entidades profissionalizantes para capacitar usu\u00e1rios;<\/p><\/li><li data-start=\"1608\" data-end=\"1685\"><p data-start=\"1611\" data-end=\"1685\">Realiza\u00e7\u00e3o de estudos de demanda para ajustar a quantidade de refei\u00e7\u00f5es;<\/p><\/li><li data-start=\"1686\" data-end=\"1793\"><p data-start=\"1689\" data-end=\"1793\">Reparos e reformas estruturais, incluindo troca de equipamentos e adequa\u00e7\u00e3o de dep\u00f3sitos de alimentos;<\/p><\/li><li data-start=\"1794\" data-end=\"1875\"><p data-start=\"1797\" data-end=\"1875\">Regulamenta\u00e7\u00e3o de crit\u00e9rios para definir usu\u00e1rios em vulnerabilidade social;<\/p><\/li><li data-start=\"1876\" data-end=\"1980\"><p data-start=\"1879\" data-end=\"1980\">Revis\u00e3o de processos de pagamento e cria\u00e7\u00e3o de mecanismos de controle para evitar superfaturamento;<\/p><\/li><li data-start=\"1981\" data-end=\"2059\"><p data-start=\"1984\" data-end=\"2059\">Corre\u00e7\u00e3o das falhas nas unidades inspecionadas e em outras n\u00e3o auditadas;<\/p><\/li><li data-start=\"2060\" data-end=\"2141\"><p data-start=\"2063\" data-end=\"2141\">Replica\u00e7\u00e3o das boas pr\u00e1ticas identificadas para todas as unidades do programa.<\/p><\/li><\/ol><p><em>Resumo publicado em 14\/08\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/08\/16892.2024.pdf\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o voto na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<h3 data-start=\"123\" data-end=\"219\">Auditoria Operacional no Programa de Restaurantes Populares \u201cPrato Cheio\u201d (SEAS\/ Aadesam)<\/h3><p data-start=\"220\" data-end=\"560\"><strong data-start=\"220\" data-end=\"231\">Objeto:<\/strong><br data-start=\"231\" data-end=\"234\" \/>Avaliar a efici\u00eancia, efic\u00e1cia e efetividade do Programa de Restaurantes Populares \u201cPrato Cheio\u201d, executado pela Secretaria de Estado de Assist\u00eancia Social (SEAS) em parceria com a Ag\u00eancia Amazonense de Desenvolvimento Econ\u00f4mico, Social e Ambiental (Aadesam), com an\u00e1lise das fases de planejamento, execu\u00e7\u00e3o e monitoramento.<\/p><p data-start=\"562\" data-end=\"733\"><strong data-start=\"562\" data-end=\"584\">Setor respons\u00e1vel:<\/strong> Departamento de Auditoria Operacional (DEAOP)<br data-start=\"630\" data-end=\"633\" \/><strong data-start=\"633\" data-end=\"643\">\u00d3rg\u00e3o:<\/strong> Secretaria de Estado de Assist\u00eancia Social (SEAS)<br data-start=\"693\" data-end=\"696\" \/><strong data-start=\"696\" data-end=\"719\">N\u00famero do Processo:<\/strong> 13.438\/2024<\/p><p data-start=\"562\" data-end=\"733\"><strong>Data de Aprecia\u00e7\u00e3o:<\/strong> 18\/11\/2025<\/p><p data-start=\"735\" data-end=\"904\"><strong data-start=\"735\" data-end=\"749\">Resultado:<\/strong><br data-start=\"749\" data-end=\"752\" \/>A auditoria identificou fragilidades estruturais, operacionais e de governan\u00e7a no programa<\/p><p data-start=\"944\" data-end=\"1049\">Os principais achados foram:<\/p><ul data-start=\"1050\" data-end=\"1392\"><li data-start=\"1050\" data-end=\"1126\"><p data-start=\"1052\" data-end=\"1126\">Aus\u00eancia de crit\u00e9rios definidos para sele\u00e7\u00e3o e cadastro de usu\u00e1rios;<\/p><\/li><li data-start=\"1127\" data-end=\"1209\"><p data-start=\"1129\" data-end=\"1209\">Baixa atua\u00e7\u00e3o da CAISAN estadual, prejudicando a governan\u00e7a intersetorial;<\/p><\/li><li data-start=\"1310\" data-end=\"1392\"><p data-start=\"1312\" data-end=\"1392\">Fragilidade no estabelecimento de metas e na padroniza\u00e7\u00e3o das rotinas de gest\u00e3o.<\/p><\/li><li data-start=\"1502\" data-end=\"1610\"><p data-start=\"1504\" data-end=\"1610\">Unidades auditadas estavam sem climatiza\u00e7\u00e3o, comprometendo conforto e condi\u00e7\u00f5es sanit\u00e1rias;<\/p><\/li><li data-start=\"1611\" data-end=\"1733\">Falta de dep\u00f3sito adequado para g\u00eaneros aliment\u00edcios e equipamentos essenciais desligados, como balc\u00f5es t\u00e9rmicos;<\/li><li data-start=\"1971\" data-end=\"2051\"><p data-start=\"1973\" data-end=\"2051\">Insufici\u00eancia de insumos b\u00e1sicos, como papel toalha, recipientes e utens\u00edlios.<\/p><\/li><li data-start=\"2199\" data-end=\"2258\"><p data-start=\"2201\" data-end=\"2258\">Valida\u00e7\u00e3o documental insuficiente antes dos pagamentos;<\/p><\/li><li data-start=\"2259\" data-end=\"2353\">Falta de informa\u00e7\u00f5es acess\u00edveis sobre o programa, prejudicando o controle social e a transpar\u00eancia ativa.<\/li><li data-start=\"2590\" data-end=\"2657\">Falta de integra\u00e7\u00e3o com cadastros socioecon\u00f4micos para priorizar a popula\u00e7\u00e3o vulner\u00e1vel;<\/li><li data-start=\"2751\" data-end=\"2851\"><p data-start=\"2753\" data-end=\"2851\">Problemas de infraestrutura e de funcionamento que reduzem a ades\u00e3o e o impacto social do servi\u00e7o.<\/p><\/li><\/ul><p data-start=\"2858\" data-end=\"3002\"><strong data-start=\"2858\" data-end=\"2882\">Decis\u00e3o do Tribunal:<\/strong><br data-start=\"2882\" data-end=\"2885\" \/>O Tribunal acolheu integralmente o Relat\u00f3rio Conclusivo n\u00ba 02\/2025-DEAOP e o Parecer n\u00ba 1.696\/2025-MPC, determinando:<\/p><ol data-start=\"3004\" data-end=\"3961\"><li data-start=\"3004\" data-end=\"3527\"><p data-start=\"3007\" data-end=\"3045\">Recomenda\u00e7\u00f5es \u00e0 SEAS, incluindo:<\/p><ul data-start=\"3049\" data-end=\"3527\"><li data-start=\"3049\" data-end=\"3100\"><p data-start=\"3051\" data-end=\"3100\">Implementa\u00e7\u00e3o de climatiza\u00e7\u00e3o nas unidades;<\/p><\/li><li data-start=\"3104\" data-end=\"3184\"><p data-start=\"3106\" data-end=\"3184\">Parcerias com institui\u00e7\u00f5es profissionalizantes para capacita\u00e7\u00e3o de usu\u00e1rios;<\/p><\/li><li data-start=\"3188\" data-end=\"3266\"><p data-start=\"3190\" data-end=\"3266\">Realiza\u00e7\u00e3o de estudos de demanda para ajustar a quantidade contratada;<\/p><\/li><li data-start=\"3270\" data-end=\"3326\"><p data-start=\"3272\" data-end=\"3326\">Reparos estruturais e moderniza\u00e7\u00e3o dos equipamentos;<\/p><\/li><li data-start=\"3330\" data-end=\"3393\"><p data-start=\"3332\" data-end=\"3393\">Regulamenta\u00e7\u00e3o de crit\u00e9rios objetivos de elegibilidade;<\/p><\/li><li data-start=\"3397\" data-end=\"3463\"><p data-start=\"3399\" data-end=\"3463\">Fortalecimento da CAISAN e revis\u00e3o dos processos de pagamento;<\/p><\/li><li data-start=\"3467\" data-end=\"3527\"><p data-start=\"3469\" data-end=\"3527\">Padroniza\u00e7\u00e3o e replica\u00e7\u00e3o das boas pr\u00e1ticas identificadas.<\/p><\/li><\/ul><\/li><li data-start=\"3529\" data-end=\"3757\"><p data-start=\"3532\" data-end=\"3565\">Determina\u00e7\u00f5es \u00e0 SEAS, como:<\/p><ul data-start=\"3796\" data-end=\"3961\"><li data-start=\"3569\" data-end=\"3644\"><p data-start=\"3571\" data-end=\"3644\">Apresentar Plano de A\u00e7\u00e3o em 60 dias, com cronograma e respons\u00e1veis;<\/p><\/li><li data-start=\"3648\" data-end=\"3699\"><p data-start=\"3650\" data-end=\"3699\">Encaminhar o plano ao DEAOP para monitoramento;<\/p><\/li><li data-start=\"3703\" data-end=\"3757\"><p data-start=\"3705\" data-end=\"3757\">Comunicar \u00e0 SGCE qualquer ind\u00edcio de dano ao er\u00e1rio.<\/p><\/li><\/ul><\/li><\/ol><p><em>Resumo publicado em 02\/12\/2025<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/12\/3960753-Relatorio_voto_do_processo_13438_2024_gerado_pelo_novo_sistema_de_julgamento_.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o voto na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content exad-tab-image-has-no  exad-tab-image-right\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-element\">\r\n\t\t\t\t\t\t\t<div class=\"exad-advance-tab-content-description\">\r\n\t\t\t\t\t\t\t<p><strong>Auditoria Operacional na Secretaria de Estado de Comunica\u00e7\u00e3o Social<\/strong><\/p><p><strong>Setor respons\u00e1vel: <\/strong>Departamento de Auditoria Operacional (Deaop)<\/p><p><strong>\u00d3rg\u00e3o:<\/strong> Secretaria de Estado de Comunica\u00e7\u00e3o Social (Secom)<\/p><p><strong>N\u00famero do processo:<\/strong> 16.458\/2024<\/p><p><strong>Data de aprecia\u00e7\u00e3o:<\/strong> 09\/03\/2026<\/p><p data-start=\"212\" data-end=\"437\"><strong data-start=\"212\" data-end=\"223\">Objeto:<\/strong><br data-start=\"223\" data-end=\"226\" \/>Auditoria operacional realizada na Secretaria de Estado de Comunica\u00e7\u00e3o Social (Secom), com foco na avalia\u00e7\u00e3o da governan\u00e7a, gest\u00e3o, contrata\u00e7\u00f5es e execu\u00e7\u00e3o de servi\u00e7os de publicidade e comunica\u00e7\u00e3o institucional.<\/p><p data-start=\"439\" data-end=\"532\"><strong data-start=\"439\" data-end=\"462\">Resultado:<\/strong><br \/>A auditoria identificou achados relevantes, como:<\/p><ul><li data-start=\"535\" data-end=\"619\">Fragilidades nos mecanismos de governan\u00e7a e gest\u00e3o das contrata\u00e7\u00f5es de publicidade<\/li><li data-start=\"622\" data-end=\"694\">Necessidade de melhorias nos controles internos e na formaliza\u00e7\u00e3o de procedimentos<\/li><li data-start=\"697\" data-end=\"782\">Falhas na transpar\u00eancia e na presta\u00e7\u00e3o de informa\u00e7\u00f5es sobre campanhas publicit\u00e1rias<\/li><li data-start=\"785\" data-end=\"865\">Aus\u00eancia de crit\u00e9rios mais robustos para avalia\u00e7\u00e3o de resultados das campanhas<\/li><li data-start=\"868\" data-end=\"975\">Necessidade de aprimoramento na mensura\u00e7\u00e3o da efetividade das a\u00e7\u00f5es de comunica\u00e7\u00e3o<\/li><\/ul><p data-start=\"1064\" data-end=\"1218\">Tamb\u00e9m foram apontadas inconsist\u00eancias relacionadas \u00e0 avalia\u00e7\u00e3o de impacto das campanhas, incluindo aus\u00eancia de pesquisas estruturadas com o p\u00fablico-alvo.<\/p><p data-start=\"1220\" data-end=\"1407\"><strong data-start=\"1220\" data-end=\"1231\">Decis\u00e3o do Tribunal:<\/strong><\/p><p>O TCE-AM acatou integralmente as recomenda\u00e7\u00f5es do relat\u00f3rio t\u00e9cnico da auditoria, determinando \u00e0 Secom a ado\u00e7\u00e3o de medidas para corrigir as falhas identificadas. Entre as determina\u00e7\u00f5es, foi solicitado que Secom implemente melhorias nos processos de governan\u00e7a, controle e avalia\u00e7\u00e3o das campanhas.<\/p><p data-start=\"2158\" data-end=\"2298\"><em>Resumo publicado em 17\/03\/2026<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<a class=\"exad-tab-btn\" href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2026\/03\/16458.2024.pdf\" target=\"_blank\">\r\n\t\t\t\t\t\t\t\tAcesse aqui o voto na \u00edntegra\t\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Card Badge Card Title Card Tag Basic description about the Card Details Processo n\u00ba 15.038\/2022 Processo n\u00ba 10.619\/2023 Processo n\u00ba 12.432\/2024 Processo n\u00ba 12.434\/2024 Processo n\u00ba 12.704\/2024 Processo n\u00ba 12.705\/2024 Processo n\u00ba 12.706\/2024 Processo n\u00ba 12.707\/2024 Processo n\u00ba 16.892\/2024 Processo n\u00ba 13.438\/2024 Processo n\u00ba 16.458\/2024 Auditoria nos contratos de fornecimento de alimenta\u00e7\u00e3o nas unidades prisionais [&hellip;]<\/p>\n","protected":false},"author":49,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-79498","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/79498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/users\/49"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=79498"}],"version-history":[{"count":68,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/79498\/revisions"}],"predecessor-version":[{"id":84080,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/79498\/revisions\/84080"}],"wp:attachment":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=79498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}