{"id":226972,"date":"2026-08-24T17:09:00","date_gmt":"2026-08-24T20:09:00","guid":{"rendered":"https:\/\/goias.gov.br\/goinfra\/?page_id=226972"},"modified":"2026-08-24T17:09:00","modified_gmt":"2026-08-24T20:09:00","slug":"entendimento-do-tcu-acordao-2306-2025","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/goinfra\/entendimento-do-tcu-acordao-2306-2025\/","title":{"rendered":"Entendimento do TCU \u2013 Ac\u00f3rd\u00e3o 2306\/2025"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"591\" src=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2306_banner.jpg\" alt=\"\" class=\"wp-image-226977\" srcset=\"https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2306_banner.jpg 1000w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2306_banner-766x453.jpg 766w, https:\/\/goias.gov.br\/goinfra\/wp-content\/uploads\/sites\/77\/2026\/08\/TCU_2025_2306_banner-300x177.jpg 300w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">A or\u00e7amenta\u00e7\u00e3o pr\u00e9via adequada \u00e9 etapa essencial para garantir a economicidade, a competitividade e a regularidade das licita\u00e7\u00f5es de obras rodovi\u00e1rias.<br>A Administra\u00e7\u00e3o deve observar ader\u00eancia rigorosa ao SICRO\/SINAPI, com revis\u00e3o t\u00e9cnica dos quantitativos e das composi\u00e7\u00f5es de custos antes da publica\u00e7\u00e3o dos editais.<br>Falhas na or\u00e7amenta\u00e7\u00e3o, ainda que na fase pr\u00e9-licitat\u00f3ria, representam risco relevante ao er\u00e1rio e devem ser tratadas preventivamente.<\/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 fortalecimento dos controles internos na elabora\u00e7\u00e3o e valida\u00e7\u00e3o de or\u00e7amentos de obras.<\/li>\n\n\n\n<li>A corre\u00e7\u00e3o de falhas na fase inicial do ciclo da obra reduz riscos de sobrepre\u00e7o e de aditivos contratuais.<\/li>\n\n\n\n<li>O ac\u00f3rd\u00e3o consolida o car\u00e1ter preventivo do controle externo como instrumento de efici\u00eancia na gest\u00e3o de obras rodovi\u00e1rias.<\/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\/*\/NUMACORDAO%253A2306%2520ANOACORDAO%253A2025%2520COLEGIADO%253A%2522Plen%25C3%25A1rio%2522\/DTRELEVANCIA%2520desc%252C%2520NUMACORDAOINT%2520desc\/0\">Acessar o Ac\u00f3rd\u00e3o Completo<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A or\u00e7amenta\u00e7\u00e3o pr\u00e9via adequada \u00e9 etapa essencial para garantir a economicidade, a competitividade e a regularidade das licita\u00e7\u00f5es de obras rodovi\u00e1rias.A Administra\u00e7\u00e3o deve observar ader\u00eancia rigorosa ao SICRO\/SINAPI, com revis\u00e3o t\u00e9cnica dos quantitativos e das composi\u00e7\u00f5es de custos antes da publica\u00e7\u00e3o dos editais.Falhas na or\u00e7amenta\u00e7\u00e3o, ainda que na fase pr\u00e9-licitat\u00f3ria, representam risco relevante ao er\u00e1rio [&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-226972","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":"A or\u00e7amenta\u00e7\u00e3o pr\u00e9via adequada \u00e9 etapa essencial para garantir a economicidade, a competitividade e a regularidade das licita\u00e7\u00f5es de obras rodovi\u00e1rias.A Administra\u00e7\u00e3o deve observar ader\u00eancia rigorosa ao SICRO\/SINAPI, com revis\u00e3o t\u00e9cnica dos quantitativos e das composi\u00e7\u00f5es de custos antes da publica\u00e7\u00e3o dos editais.Falhas na or\u00e7amenta\u00e7\u00e3o, ainda que na fase pr\u00e9-licitat\u00f3ria, representam risco relevante ao er\u00e1rio&hellip;","_links":{"self":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226972","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=226972"}],"version-history":[{"count":1,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226972\/revisions"}],"predecessor-version":[{"id":226978,"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/pages\/226972\/revisions\/226978"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/goinfra\/wp-json\/wp\/v2\/media?parent=226972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}