{"id":226883,"date":"2026-08-24T16:54:20","date_gmt":"2026-08-24T19:54:20","guid":{"rendered":"https:\/\/goias.gov.br\/goinfra\/?page_id=226883"},"modified":"2026-08-24T16:54:20","modified_gmt":"2026-08-24T19:54:20","slug":"entendimento-do-tcu-acordao-1028-2025","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/goinfra\/entendimento-do-tcu-acordao-1028-2025\/","title":{"rendered":"Entendimento do TCU \u2013 Ac\u00f3rd\u00e3o 1028\/2025"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"679\" height=\"393\" src=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_1028_2025.png\" alt=\"\" class=\"wp-image-226892\" srcset=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_1028_2025.png 679w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_1028_2025-300x174.png 300w\" sizes=\"(max-width: 679px) 100vw, 679px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o \u00e9 considerada regular a&nbsp;<strong>subcontrata\u00e7\u00e3o integral n\u00e3o autorizada<\/strong>&nbsp;em contratos p\u00fablicos, sobretudo quando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A empresa contratada atua apenas como\u00a0<strong>intermedi\u00e1ria<\/strong>, sem executar diretamente os servi\u00e7os;<\/li>\n\n\n\n<li>A\u00a0<strong>rela\u00e7\u00e3o contratual<\/strong>\u00a0foi firmada com base na\u00a0<strong>capacidade t\u00e9cnica da empresa licitante<\/strong>, n\u00e3o de terceiros.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Implica\u00e7\u00e3o:<\/strong>&nbsp;Quando identificada a intermedia\u00e7\u00e3o indevida, o TCU imp\u00f5e o&nbsp;<strong>ressarcimento da diferen\u00e7a<\/strong>&nbsp;entre o valor pago pelo ente p\u00fablico e o valor efetivamente repassado \u00e0 subcontratada.<\/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\/1028%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 considerada regular a&nbsp;subcontrata\u00e7\u00e3o integral n\u00e3o autorizada&nbsp;em contratos p\u00fablicos, sobretudo quando: Implica\u00e7\u00e3o:&nbsp;Quando identificada a intermedia\u00e7\u00e3o indevida, o TCU imp\u00f5e o&nbsp;ressarcimento da diferen\u00e7a&nbsp;entre o valor pago pelo ente p\u00fablico e o valor efetivamente repassado \u00e0 subcontratada.<\/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-226883","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 considerada regular a&nbsp;subcontrata\u00e7\u00e3o integral n\u00e3o autorizada&nbsp;em contratos p\u00fablicos, sobretudo quando: Implica\u00e7\u00e3o:&nbsp;Quando identificada a intermedia\u00e7\u00e3o indevida, o TCU imp\u00f5e o&nbsp;ressarcimento da diferen\u00e7a&nbsp;entre o valor pago pelo ente p\u00fablico e o valor efetivamente repassado \u00e0 subcontratada.","_links":{"self":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226883","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=226883"}],"version-history":[{"count":1,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226883\/revisions"}],"predecessor-version":[{"id":226897,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226883\/revisions\/226897"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/media?parent=226883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}