{"id":226813,"date":"2026-08-24T16:39:47","date_gmt":"2026-08-24T19:39:47","guid":{"rendered":"https:\/\/goias.gov.br\/goinfra\/?page_id=226813"},"modified":"2026-08-24T16:39:47","modified_gmt":"2026-08-24T19:39:47","slug":"entendimento-do-tcu-acordao-440-2025","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/goinfra\/entendimento-do-tcu-acordao-440-2025\/","title":{"rendered":"Entendimento do TCU \u2013 Ac\u00f3rd\u00e3o 440\/2025"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"561\" src=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/comunicado_dci.png\" alt=\"\" class=\"wp-image-226818\" srcset=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/comunicado_dci.png 1000w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/comunicado_dci-300x168.png 300w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/comunicado_dci-768x431.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o \u00e9 admiss\u00edvel qualquer&nbsp;<strong>sobrepre\u00e7o global<\/strong>&nbsp;em contrata\u00e7\u00f5es p\u00fablicas, especialmente quando:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; A an\u00e1lise de economicidade \u00e9 feita por amostragem representativa;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Os pre\u00e7os utilizados como par\u00e2metro v\u00eam de sistemas oficiais de refer\u00eancia (ex: SINAPI, SICRO).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccc<strong>Implica\u00e7\u00e3o:<\/strong>&nbsp;Mesmo desvios globais pequenos s\u00e3o considerados irregulares se comprovado preju\u00edzo ao er\u00e1rio.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/pesquisa.apps.tcu.gov.br\/documento\/acordao-completo\/Ac%25C3%25B3rd%25C3%25A3o%2520440%252F2025\/%2520\/DTRELEVANCIA%2520desc%252C%2520NUMACORDAOINT%2520desc\/0\">Acessar o Ac\u00f3rd\u00e3o Completo<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e3o \u00e9 admiss\u00edvel qualquer&nbsp;sobrepre\u00e7o global&nbsp;em contrata\u00e7\u00f5es p\u00fablicas, especialmente quando: &#8211; A an\u00e1lise de economicidade \u00e9 feita por amostragem representativa; &#8211; Os pre\u00e7os utilizados como par\u00e2metro v\u00eam de sistemas oficiais de refer\u00eancia (ex: SINAPI, SICRO). \ud83d\udcccImplica\u00e7\u00e3o:&nbsp;Mesmo desvios globais pequenos s\u00e3o considerados irregulares se comprovado preju\u00edzo ao er\u00e1rio.<\/p>\n","protected":false},"author":1422,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-226813","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"","author_link":"https:\/\/goias.gov.br\/goinfra\/author\/"},"rttpg_comment":0,"rttpg_category":null,"rttpg_excerpt":"N\u00e3o \u00e9 admiss\u00edvel qualquer&nbsp;sobrepre\u00e7o global&nbsp;em contrata\u00e7\u00f5es p\u00fablicas, especialmente quando: &#8211; A an\u00e1lise de economicidade \u00e9 feita por amostragem representativa; &#8211; Os pre\u00e7os utilizados como par\u00e2metro v\u00eam de sistemas oficiais de refer\u00eancia (ex: SINAPI, SICRO). \ud83d\udcccImplica\u00e7\u00e3o:&nbsp;Mesmo desvios globais pequenos s\u00e3o considerados irregulares se comprovado preju\u00edzo ao er\u00e1rio.","_links":{"self":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/users\/1422"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/comments?post=226813"}],"version-history":[{"count":1,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226813\/revisions"}],"predecessor-version":[{"id":226821,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226813\/revisions\/226821"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/media?parent=226813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}