{"id":15293,"date":"2026-09-30T19:48:56","date_gmt":"2026-09-30T22:48:56","guid":{"rendered":"https:\/\/www.tcees.tc.br\/ajuda\/?p=15293"},"modified":"2026-10-01T14:16:21","modified_gmt":"2026-10-01T17:16:21","slug":"tomada-de-contas-especial","status":"publish","type":"post","link":"https:\/\/www.tcees.tc.br\/ajuda\/tomada-de-contas-especial\/","title":{"rendered":"Tomada de Contas Especial"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_raw_html css=&#8221;&#8221;]JTVCY2F0ZWdvcmlhUG9zdEFqdWRhJTVE[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;&#8221;]<strong><span style=\"color: #1b5f9d;font-size: 24pt\">Tomada de Contas Especial<\/span><\/strong>[\/vc_column_text][vc_raw_html css=&#8221;&#8221;]JTVCeW91dHViZSU1RE1sdS1xbTV4MXJZJTVCJTJGeW91dHViZSU1RA==[\/vc_raw_html][vc_column_text css=&#8221;&#8221;]A Tomada de Contas Especial (TCE) \u00e9 o processo administrativo, com rito pr\u00f3prio previsto na Instru\u00e7\u00e3o Normativa TCEES n\u00ba 101\/2026, instaurado para apurar a responsabilidade por ocorr\u00eancia de dano \u00e0 administra\u00e7\u00e3o p\u00fablica, com a apura\u00e7\u00e3o dos fatos, a quantifica\u00e7\u00e3o do dano, a identifica\u00e7\u00e3o dos respons\u00e1veis e a obten\u00e7\u00e3o do respectivo ressarcimento. A apura\u00e7\u00e3o pode concluir que n\u00e3o houve dano, que ele n\u00e3o pode ser quantificado ou que n\u00e3o \u00e9 poss\u00edvel identificar o respons\u00e1vel \u2014 nesses casos, previstos no art. 28 da Instru\u00e7\u00e3o Normativa, o procedimento se encerra sem ressarcimento.<\/p>\n<p>A partir de<strong> 1\u00ba de outubro de 2026<\/strong>, o registro da instaura\u00e7\u00e3o, a organiza\u00e7\u00e3o e o encaminhamento das tomadas de contas especiais ao TCEES passam a ser feitos pelo sistema eletr\u00f4nico do TCE-ES, conforme a <a href=\"https:\/\/www.tcees.tc.br\/biblioteca\/ato-normativo\/detalhes-ato-nomativo\/?id=6033\">Instru\u00e7\u00e3o Normativa 101\/2026<\/a>.<\/p>\n<p><strong><span style=\"font-size: 14pt\">O que muda?<\/span><\/strong><br \/>\nAntes, a unidade gestora encaminhava a tomada de contas especial ao Tribunal como um protocolo comum, sem estrutura definida. Agora o processo \u00e9 conduzido em um fluxo pr\u00f3prio, com campos obrigat\u00f3rios, tipos de documento espec\u00edficos, controle dos prazos da Instru\u00e7\u00e3o Normativa e registro de cada etapa percorrida.<\/p>\n<ul>\n<li>As informa\u00e7\u00f5es da TCE s\u00e3o preenchidas em etapas, que permitem salvamento parcial (\u00e9 poss\u00edvel interromper e retomar o preenchimento em outro momento);<\/li>\n<li>Os documentos s\u00e3o classificados por tipo e passam por an\u00e1lise de conformidade;<\/li>\n<li>Alguns documentos, como a matriz de responsabiliza\u00e7\u00e3o e o demonstrativo de d\u00e9bito e cr\u00e9dito, ficam dispon\u00edveis como modelos para download, j\u00e1 preenchidos com os dados informados nas etapas anteriores;<\/li>\n<li>O controle interno e a autoridade competente t\u00eam etapas pr\u00f3prias, com registro formal de an\u00e1lise e de ci\u00eancia;<\/li>\n<li>O Tribunal recebe a TCE j\u00e1 organizada e pode distribui-la, autu\u00e1-la, confirmar o seu encerramento ou devolv\u00ea-la \u00e0 unidade gestora.<\/li>\n<\/ul>\n<p><strong><span style=\"font-size: 14pt\">Quem pode acessar?<\/span><\/strong><br \/>\n<div style='background-color: #b6d4fe; color: #084298; padding: 2% 4% 2% 2%; border-left: 5px solid #084298;'>O menu de Tomada de Contas exige o mesmo n\u00edvel de identifica\u00e7\u00e3o usado para protocolar documentos: certificado digital ou conta gov.br nos n\u00edveis Prata ou Ouro. Os pap\u00e9is de gestor da unidade gestora e de respons\u00e1vel pelo controle interno v\u00eam do cadastro do CidadES.<\/div>\n<p>Nas unidades gestoras estaduais, o controle interno considerado \u00e9 o respons\u00e1vel pela <strong>Secretaria de Controle e Transpar\u00eancia (SECONT)<\/strong>, e n\u00e3o o da pr\u00f3pria unidade. Ficam de fora dessa regra o Tribunal de Justi\u00e7a, o Minist\u00e9rio P\u00fablico, o Tribunal de Contas, a Assembleia Legislativa e a Defensoria P\u00fablica, que t\u00eam controle interno pr\u00f3prio.<\/p>\n<p><strong><span style=\"font-size: 14pt\">Como o processo est\u00e1 organizado<\/span><\/strong><br \/>\nO fluxo tem duas fases. A primeira ocorre na unidade gestora e \u00e9 registrada no Acesso Identificado. A segunda ocorre tamb\u00e9m na unidade gestora e \u00e9 conduzida com registros por meio do sistema.<\/p>\n<p>&nbsp;<\/p>\n<table class=\"MsoTableGrid\" style=\"margin-left: 12.5pt;border-collapse: collapse;border: none\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><b><span lang=\"EN-US\">Etapa<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border: solid windowtext 1.0pt;border-left: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><b><span lang=\"EN-US\">Quem executa<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border: solid windowtext 1.0pt;border-left: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><b><span lang=\"EN-US\">Onde<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Medidas administrativas antecedentes<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Autoridade administrativa competente<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\">Fora do sistema, em processo administrativo pr\u00f3prio<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Ato de instaura\u00e7\u00e3o<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Autoridade administrativa competente<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\">Fora do sistema, por ato publicado<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\">Registro da instaura\u00e7\u00e3o e elabora\u00e7\u00e3o<\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\">Tomador de contas, comiss\u00e3o ou servidor designado<\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Acesso Identificado<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">An\u00e1lise do controle interno<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Controle interno<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Acesso Identificado<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Ci\u00eancia da autoridade competente<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Autoridade administrativa competente<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Acesso Identificado<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">Distribui\u00e7\u00e3o a um setor<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">SEGEX<\/span><\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">e-TCEES<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 144.25pt;border: solid windowtext 1.0pt;border-top: none;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"192\">\n<p class=\"MsoNormal\" style=\"line-height: normal\">An\u00e1lise, autua\u00e7\u00e3o, encerramento ou devolu\u00e7\u00e3o<\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\">SEGEX ou setor do TCEES respons\u00e1vel<\/p>\n<\/td>\n<td style=\"width: 156.75pt;border-top: none;border-left: none;border-bottom: solid windowtext 1.0pt;border-right: solid windowtext 1.0pt;padding: 0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"209\">\n<p class=\"MsoNormal\" style=\"line-height: normal\"><span lang=\"EN-US\">e-TCEES<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>A instaura\u00e7\u00e3o propriamente dita continua sendo um ato administrativo da autoridade competente, publicado fora do sistema. No Acesso Identificado o que se faz \u00e9 <strong>registrar<\/strong> essa instaura\u00e7\u00e3o: a primeira etapa do cadastro pede justamente o n\u00famero do ato e a data da determina\u00e7\u00e3o.<\/p>\n<p>Cada etapa s\u00f3 avan\u00e7a quando a anterior \u00e9 conclu\u00edda. A partir da confirma\u00e7\u00e3o pela unidade gestora, os dados s\u00f3 voltam a ser edit\u00e1veis se o controle interno ou o Tribunal devolver a TCE \u00e0 etapa de elabora\u00e7\u00e3o.<\/p>\n<p><strong><span style=\"font-size: 14pt\">Quando instaurar uma Tomada de Contas Especial<\/span><\/strong><br \/>\nA TCE deve ser instaurada, em regra, depois de esgotadas sem \u00eaxito as medidas administrativas voltadas \u00e0 regulariza\u00e7\u00e3o da situa\u00e7\u00e3o e \u00e0 recomposi\u00e7\u00e3o do er\u00e1rio. No momento do registro, o sistema pede o motivo da instaura\u00e7\u00e3o.<\/p>\n<p><strong><span style=\"font-size: 14pt\">Quando a instaura\u00e7\u00e3o \u00e9 dispensada<\/span><\/strong><br \/>\nH\u00e1 situa\u00e7\u00f5es em que a instaura\u00e7\u00e3o \u00e9 dispensada. Nesses casos, a unidade gestora registra a <strong>dispensa<\/strong> no sistema, em um cadastro resumido. Os dados informados ficam registrados e vis\u00edveis ao TCE-ES para consulta.<\/p>\n<p><strong>Aten\u00e7\u00e3o:<\/strong> A dispensa pelo valor de al\u00e7ada n\u00e3o se aplica quando a soma dos d\u00e9bitos de um mesmo respons\u00e1vel ultrapassa 25.000 VRTE. A dispensa tamb\u00e9m n\u00e3o se aplica quando a instaura\u00e7\u00e3o foi determinada pelo Tribunal, e n\u00e3o implica o cancelamento do d\u00e9bito.<\/p>\n<p><span style=\"font-size: 12pt\">Encerramento na unidade gestora<\/span><br \/>\nO art. 28 da Instru\u00e7\u00e3o Normativa prev\u00ea hip\u00f3teses em que a tomada de contas especial pode ser encerrada no \u00e2mbito da pr\u00f3pria administra\u00e7\u00e3o, sem remessa ao Tribunal \u2014 entre elas o ressarcimento integral com reconhecimento de boa-f\u00e9, a autocomposi\u00e7\u00e3o parcelada, o reaparecimento do bem, a comprova\u00e7\u00e3o da inexist\u00eancia de dano, a presta\u00e7\u00e3o de contas apresentada extemporaneamente, a impossibilidade de identificar o respons\u00e1vel ou de quantificar o preju\u00edzo e o dano decorrente de caso fortuito ou for\u00e7a maior. Nessas situa\u00e7\u00f5es, o \u00f3rg\u00e3o de controle interno expede certificado de encerramento e submete \u00e0 manifesta\u00e7\u00e3o da autoridade competente. O motivo e os detalhes chegam preenchidos ao Tribunal, que pode confirmar ou n\u00e3o o encerramento.<\/p>\n<p><strong><span style=\"font-size: 14pt\">No Tribunal de Contas<\/span><\/strong><br \/>\nAp\u00f3s o encaminhamento da Tomada de Contas Especial pelo sistema, inicia-se a fase que ocorre no \u00e2mbito do Tribunal de Contas. Nessa etapa, a documenta\u00e7\u00e3o \u00e9 analisada quanto \u00e0 sua regularidade formal e, uma vez considerada apta, \u00e9 autuada e passa a tramitar como processo de controle externo.<\/p>\n<p>O Tribunal poder\u00e1 determinar dilig\u00eancias, solicitar esclarecimentos ou a complementa\u00e7\u00e3o de informa\u00e7\u00f5es, promover a cita\u00e7\u00e3o dos respons\u00e1veis e assegurar o exerc\u00edcio do contradit\u00f3rio e da ampla defesa. Ao final da instru\u00e7\u00e3o processual, a Tomada de Contas Especial ser\u00e1 submetida \u00e0 aprecia\u00e7\u00e3o do Tribunal, que poder\u00e1 reconhecer a inexist\u00eancia de dano, considerar regular a situa\u00e7\u00e3o, julgar as contas irregulares, imputar d\u00e9bito aos respons\u00e1veis, aplicar san\u00e7\u00f5es previstas em lei ou adotar outras provid\u00eancias cab\u00edveis, conforme as circunst\u00e2ncias apuradas. A fase externa corresponde, portanto, ao momento em que o Tribunal exerce sua compet\u00eancia constitucional de fiscaliza\u00e7\u00e3o e julgamento das contas relacionadas ao dano apurado.[\/vc_column_text][vc_raw_html]JTVCYXZhbGlhY2FvX2RvY19iYXNlJTVE[\/vc_raw_html][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_column_text css=&#8221;.vc_custom_1621544531384{margin-top: -3% !important;}&#8221;]<span style=\"color: #000000;font-size: 16pt\"><strong>Artigos Relacionados<\/strong><\/span>[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790806638823{margin-top: -8% !important;}&#8221;]<ul><li><a href=https:\/\/www.tcees.tc.br\/ajuda\/tomada-de-contas-especial-e-tcees\/ style='color: black'>Tomada de Contas Especial - e-TCEES<\/a><\/li><\/ul>[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790808534893{margin-top: -3% !important;}&#8221;]<span style=\"color: #000000;font-size: 16pt\"><strong>Fluxogramas de apoio<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li><a href=\"https:\/\/www.tcees.tc.br\/ajuda\/wp-content\/uploads\/sites\/7\/2026\/09\/Fluxograma_TCE_Medidas_Administrativas_Antecedentes.pdf\">Medidas administrativas antecedentes<\/a><\/li>\n<li><a href=\"https:\/\/www.tcees.tc.br\/ajuda\/wp-content\/uploads\/sites\/7\/2026\/09\/Fluxograma-fase-interna-da-TCE.pdf\">Fase interna da TCE<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_raw_html css=&#8221;&#8221;]JTVCY2F0ZWdvcmlhUG9zdEFqdWRhJTVE[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;&#8221;]Tomada de Contas Especial[\/vc_column_text][vc_raw_html css=&#8221;&#8221;]JTVCeW91dHViZSU1RE1sdS1xbTV4MXJZJTVCJTJGeW91dHViZSU1RA==[\/vc_raw_html][vc_column_text css=&#8221;&#8221;]A Tomada de Contas Especial (TCE) \u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":283,"featured_media":-1,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,182,24],"tags":[],"class_list":["post-15293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-tcees","category-tomada-de-contas-especial","category-usuarios-externos","wpautop"],"acf":[],"yoast_head":"<title>Tomada de Contas Especial - 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