{"id":226960,"date":"2026-08-24T17:07:17","date_gmt":"2026-08-24T20:07:17","guid":{"rendered":"https:\/\/goias.gov.br\/goinfra\/?page_id=226960"},"modified":"2026-08-24T17:07:17","modified_gmt":"2026-08-24T20:07:17","slug":"entendimento-do-tcu-acordao-2292-2025","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/goinfra\/entendimento-do-tcu-acordao-2292-2025\/","title":{"rendered":"Entendimento do TCU \u2013 Ac\u00f3rd\u00e3o 2292\/2025"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"562\" src=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2292_banner.jpg\" alt=\"\" class=\"wp-image-226965\" srcset=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2292_banner.jpg 1000w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2292_banner-767x431.jpg 767w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2292_banner-300x169.jpg 300w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pre\u00e7o inexequ\u00edvel: A forma\u00e7\u00e3o de pre\u00e7os de servi\u00e7os de engenharia deve ser realista e compat\u00edvel com as condi\u00e7\u00f5es do mercado, e sua an\u00e1lise deve ser detalhada, considerando todos os custos envolvidos.<br>CPRB no BDI: O uso da CPRB no BDI \u00e9 permitido apenas quando a empresa est\u00e1 legalmente enquadrada no regime desonerado. A inclus\u00e3o indevida pode distorcer a forma\u00e7\u00e3o de pre\u00e7os e comprometer a exequibilidade do contrato.<br>Indefini\u00e7\u00e3o de cautelar: O indeferimento de cautelar n\u00e3o impede a responsabiliza\u00e7\u00e3o dos gestores e a adop\u00e7\u00e3o de medidas corretivas quando constatadas irregularidades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Implica\u00e7\u00e3o:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Necessidade de verifica\u00e7\u00e3o pr\u00e9via do enquadramento tribut\u00e1rio da empresa antes da aceita\u00e7\u00e3o da CPRB no BDI.<\/li>\n\n\n\n<li>Refor\u00e7o da an\u00e1lise t\u00e9cnica da exequibilidade dos pre\u00e7os, com exame detalhado da composi\u00e7\u00e3o de custos e do BDI.<\/li>\n\n\n\n<li>Aten\u00e7\u00e3o \u00e0 coer\u00eancia entre BDI, planilhas or\u00e7ament\u00e1rias e pre\u00e7os ofertados.<\/li>\n\n\n\n<li>Risco de irregularidade na contrata\u00e7\u00e3o quando houver inclus\u00e3o indevida de encargos tribut\u00e1rios.<\/li>\n<\/ul>\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\/reequil%25C3%25ADbrio%2520econ%25C3%25B4mico%2520E%2520pavimenta%25C3%25A7%25C3%25A3o\/%2520\/DTRELEVANCIA%2520desc%252C%2520NUMACORDAOINT%2520desc\/7\">Acessar o Ac\u00f3rd\u00e3o Completo<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u00e7o inexequ\u00edvel: A forma\u00e7\u00e3o de pre\u00e7os de servi\u00e7os de engenharia deve ser realista e compat\u00edvel com as condi\u00e7\u00f5es do mercado, e sua an\u00e1lise deve ser detalhada, considerando todos os custos envolvidos.CPRB no BDI: O uso da CPRB no BDI \u00e9 permitido apenas quando a empresa est\u00e1 legalmente enquadrada no regime desonerado. A inclus\u00e3o indevida pode [&hellip;]<\/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-226960","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":"Pre\u00e7o inexequ\u00edvel: A forma\u00e7\u00e3o de pre\u00e7os de servi\u00e7os de engenharia deve ser realista e compat\u00edvel com as condi\u00e7\u00f5es do mercado, e sua an\u00e1lise deve ser detalhada, considerando todos os custos envolvidos.CPRB no BDI: O uso da CPRB no BDI \u00e9 permitido apenas quando a empresa est\u00e1 legalmente enquadrada no regime desonerado. A inclus\u00e3o indevida pode&hellip;","_links":{"self":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226960","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=226960"}],"version-history":[{"count":1,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226960\/revisions"}],"predecessor-version":[{"id":226970,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226960\/revisions\/226970"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/media?parent=226960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}