Sessão Plenária - 08/10/2026

To be Uh, I greet our dean, Councilor Lourdes Lima. Councilor Cipriano Sabino , good morning. Vice-President Councilor Luiz Cunha, good morning. Councilor Odilon Teixeira, a good morning to you. I greet our Prosecutor General of Accounts, Dr. Stanley Botti Fernandes. My good morning. What? Perfect. I also greet our substitute councilor, Dr. Edivaldo, good morning. Our secretary general, Dr. Jorge, deputy secretary Dr. Alan, in whose name I greet all the employees of the Court of Accounts. With a quorum present, and the worthy representative of the Public Prosecutor's Office present, under God's blessings, I declare this ordinary session

open. I submit. We have a quorum for the minutes. I submit for plenary deliberation the minutes of the ordinary sessions of October 1st, 2026, with the recusal of Councilor Lourdes Lima. Councilor Cipriano, the minutes. Councilor Luiz Cunha, the minutes. Councilor Odilon Teixeira, approved. And the minutes of the 26th, with my own recusal. Councilor Lourdes Lima. Councilor Cipriano. Minutes of the day, the day, the 6th. Councilor Luiz Cunha. Councilor Odilon Teixeira. Also approved. I greet substitute councilor, Dr. Julival Rocha. Good morning. I inform you that for cases number 1 and 2 on the agenda, the responsible

parties or their attorneys were duly notified for this trial session, ensuring them the floor to provide oral arguments. Should they not be present or represented, their absences will be recorded in the minutes of this session and I ask the secretary to begin the agenda. >> Good morning, everyone. Item one on the agenda is case 519437 of 2020, which deals with the rendering of accounts for the agreement signed by the Municipal Secretariat of Sanitation of Belém. And, listing as responsible parties Mr. Luís Otávio Mota Pereira and others. Under the rapporteurship of His Excellency Councilor Odilon Teixeira,

noting the registration for in-person oral argument by attorney Dr. Arlen Pinto Moreira. >> I grant the floor to the distinguished rapporteur, His Excellency Councilor Odilon Teixeira. Good morning, Mr. President, Councilor Fernando Ribeiro. I also greet our beloved Prosecutor General of Accounts, Dr. Stanley Botti. Our permanent presidents, Councilors Lourdes Lima, Cipriano Sabino, and Luiz Cunha. Good morning. Our substitute councilors present, Dr. Julival, Daniel , and Edivaldo. Good morning. Our employees, good morning. I greet the lawyers, here in the person of Dr. Arlen Pinto Moreira, who will provide the oral argument. Good morning, Dr. Arlen. And those

under our jurisdiction as well, and everyone following us. Good morning to all. The case concerns the accountability of Agreement 8 of 2014, signed between the State of Pará , through the then Secretariat of Planning, Budget, and Finance (CEPOF), and the Municipality of Belém, through the Municipal Secretariat of Sanitation , under the responsibility of Mr. Luís Otávio Mota Pereira, from March 6, 2014, to March 4, 2015. Janar Fonseca Pinheiro, from March 5 to March 30, 2015. Dino Raul Cav, from April 1, 2015 , to November 30, 2015. Cléber José Carreira Ramos, from December 1, 2015, to

April 28, 2016. Thales Costa Belo, from May 2, 2016, to January 31, 2018, and Cláudio Augusto Chaves das Merces, from February 1, 2018, to December 31, 2019, municipal sanitation secretaries at the time, whose objective was the paving and resurfacing of roads in the Outeiro district and the Tenoné neighborhood. The agreement, after an amendment, totaled R $ 10,578,161.13, with R $ 9,538,212.23 coming from state transfers and R $ 1,039,948.90 as a matching contribution. However, the state transferred only the amount of R $ 6,813,008.75, and the municipality contributed the amount of R $ 736,895.99. The General Secretariat

of External Control highlighted deficiencies in the basic project, consisting of the absence of technical responsibility annotations for the project and budget, and the illegibility of technical drawings; possible restriction of competition in the bidding process, in which only the company Terra Plena Limitada was qualified, in addition to the submission of a proposal in an amount higher than provided in the work plan and the adoption of an indirect cost and profit index, or BDI, of 36.44%, considered excessive and without technical justification, as well as the existence of an overall price markup of 15.13%compared to the reference prices

of the National System of Cost Surveys and Indices for Civil Construction ( SINAPI); it also noted the issuance of a final acceptance certificate without the full completion of the work and without performing the necessary technological control tests for the receipt of services. Due to the identified price markup, the technical unit adjusted the percentage of physical execution of the agreement, reducing it from 65.17%, as attested in the physical execution report prepared by the granting agency, to 58.42% corresponding to R $ 6,255,293. Considering that the payments made to the contracted company totaled R $ 7,281,252.95, an undue

payment of R $ 1,025,959.95 was calculated for the executing company. Responsibility for accepting the overpriced rates was attributed to Mr. Luís Otávio Mota Pereira, the municipal secretary of sanitation at the time, on the grounds that the bidding and contracting were conducted during his tenure and that he was responsible for ensuring the compatibility of the prices offered with those practiced in the market. Finally, considering that state resources represented 90.24%of the amount contributed to the agreement, the General Secretariat for External Control proportionally calculated the damage attributable to the state treasury and, after deducting the amount already returned

to the granting body, set it at R $ 870,143.29 as the amount to be reimbursed to the state coffers, with joint liability for the company Terra Plena Limitada. Therefore , it concluded that the accounts of Messrs. Janar e Fonsei Capinheiro, Dino Raul Cav, Cléber José Carreira Ramos, Tales Costa Bela, and Cláudio Augusto Chaves das Merces were regular, and that the accounts of Mr. Luís Otávio Mota Pereira were irregular, with a debt of R $ 870,143.29 in solidarity with the company Terra Plena Limitada and the application of fines. Once the proper communications were made, both presented

their defense. The company Terra Plena Limitada, in summary, maintained that there was no overpricing. It alleged that the methodology adopted by the General Secretariat for External Control disregarded indispensable operational costs and used incomplete SINAP compositions, especially regarding the transport of materials and social charges on labor. Regarding the hot-mix asphalt concrete paving, it argued that the SINAP reference composition does not include the transport of the asphalt mass to the site, nor does it adequately consider social charges. With the adoption of an average transport distance of 30 km and social charges of 89.96%, it recalculated the unit

price at R $ 353.73, which is higher than the contracted R $ 353.22. Regarding the mechanized clearing of land, it maintained that the transport of excavated material to the disposal site was not considered, and by also adopting an average transport distance of 30 km and social charges, it calculated a reference price of R $ 41.92 per m³, higher than the contracted R $ 41.44. Regarding the compacted fill with supply, it stated that a SINAP input referring to sand corresponds to the material found at the quarry, without freight, which is why the cost of transport to

the site should be added. With the adoption of an average transport distance of 30 km, a bulking factor, and social charges, it calculated a reference price of R $ 74.53 per m³, higher than the contracted R $ 50.93. Based on these changes, it redid the overall analysis of the spreadsheet and concluded that there was no overpricing, but rather an economy of 2.8662%corresponding to R $ 208,693.70. R $ 208,693.70. He further maintained the proper execution of the services and requested the removal of the joint liability attributed to him. Mr. Luís Otávio Mota Pereira preliminarily raised the

statute of limitations regarding this court's punitive claims. He also argued his lack of standing, maintaining that the bidding process was conducted by the Municipal Secretariat of General Coordination of Planning and Management , and that his role was limited to ratifying the process, supported by favorable technical and legal opinions. In this regard, he defended that it would not be reasonable to expect him to identify hidden or difficult-to-perceive flaws in the cost spreadsheet. On the merits, he alleged the absence of intent or gross negligence, under the terms of Article 28 of the Law of Introduction to the

Norms of Brazilian Law (LINDB). He also highlighted that the public tender and the respective contract were considered regular by the Municipal Court of Accounts of the State of Pará (TCM). Regarding the damage to the treasury, he maintained that the percentage of measured services executed, 65.17%, as attested in the physical execution report prepared by the granting body, corresponds to R $ 7,358,956.57, a value higher than the R $ 7,281,252.95 effectively paid to the contracted company. He added that the defense presented by Terra Plena Limitada demonstrates the adequacy of the prices to the market and the existence

of overall cost-effectiveness. He further questioned the exclusion of liability for the managers who succeeded him, arguing that they managed the majority of the contract's execution, made payments, and entered into extension amendments. Therefore, in the end, he requested that the conclusions regarding damage to the treasury be set aside, with a consequent judgment of regularity of the accounts. In a new statement, the General Secretariat of External Control rejected the arguments presented by the company Terra Plena Limitada, noting that the recalculation of the compositions used, without documentary proof, a uniform average transport distance of 30 km for HMA

( Hot Mix Asphalt), the removal of spoil material, and the transport of landfill sand, without the presentation of invoices, construction logs, or transport diagrams demonstrating the distances actually traveled. It also pointed out the full application of indirect benefits and expenses (BDI) of 36.44%on transport costs and inconsistencies in the compositions presented, concluding in favor of maintaining the overall overpricing of 15.13%. Regarding Mr. Luís Otávio Mota Pereira, the General Secretariat of External Control rejected the claim of statute of limitations on the grounds that the interruption milestones identified in the case records prevented the five-year period from expiring.

It also rejected the claim of lack of standing, maintaining that the ratification of the process does not constitute a merely formal act and that it is the duty of the ratifying authority to exercise final control over the legality and cost-effectiveness of the contracting, with technical and legal opinions being insufficient on their own to absolve his liability. Regarding the TCM decision, which deemed the bidding process and contract regular, it noted that it has no binding effect before this Court of Accounts. whose oversight focused on the application of state resources. In the end, the General Secretariat of

External Control maintained the conclusion of the previous report. The Public Prosecutor's Office of Accounts, in turn, fully supported the technical department's understanding and added the suggestion of issuing directives to the State Secretariat of Planning and Administration, SEPLAD, and the municipality of Belém. This is the report. Mr. President, >> I greet Councilor Daniela Barbalho and Rosaegídia, good morning, and substitute Councilor Milene Cúnia and substitute Councilor Daniel Melo. And I grant the floor to Dr. Arlen Pinto Moreira to present the defense. You have the floor for 15 minutes. Sorry, sorry, Stanley. I grant the floor to the

worthy Prosecutor General of Accounts, Dr. Stanley Botti Fernandes. >> Thank you, Mr. President. I would like to greet Your Excellency, Councilor Fernando Ribeiro. Also greet our senior councilor, Councilor Lourdes Lima, and greet Councilor Cipriano Sabino. Greet Councilor Luiz Cunha, Vice-President. Greet the eminent rapporteur of this case, Councilor Odilon Teixeira. Councilor Rosaegídia. Also greet Councilor Daniela Barbalho, returning from vacation. Welcome back, Your Excellency. Greet our substitute councilors, Dr. Julival Rocha, Dr. Milene, Dr. Daniel, Dr. Edivaldo, and greet the secretary, Dr. Jorge, Dr. Alana, through whom I greet all civil servants, the audited entities present here, lawyers,

and everyone following us. Mr. President, the Public Prosecutor's Office of Accounts ' statement is already in the records for this and the other cases on this trial agenda, so there is no need for further statements at this time. Thank you, President. >> Thank you, Stanley. Now, I grant the floor to Dr. Arlen Pinto Moreira. >> Thank you, Your Excellency. I greet Councilor Odilon on behalf of the other councilors present here, the worthy representative of the Public Prosecutor's Office, the civil servants of this house, and the other lawyers and audited entities present. As was very well

reported by the rapporteur, Councilor Dr. Odilon. The matter deals with the rendering of accounts for agreement 008/2014 relating to contract 052/2014 CESAN. And, in the part that specifically concerns Terra Plena, whom I am representing, the technical report allegedly attested to an overpricing of 15.13%, equivalent to 1,101,653.57. In the defense we presented to this house, and as has already been specifically reported, what allegedly caused this overpricing related to three specific items in the spreadsheet: CBUQ paving, mechanized cleaning with removal, and compacted landfill with supply. This overpricing would have been attested based on a simple comparison with

the SINAP table. Which, in our understanding, is a flagrant error in premise regarding this comparison, because it does not consider other effective costs necessary for the actual execution of the contract and the performance of the works carried out. So, with these adjustments made in relation to these items, instead of a confirmed overpricing, there is, as stated here in the report, a cost efficiency of 2.8662%. Which completely rules out the allegation of undue payment or receiving more than what was effectively provided by Terra Plena. In the CBUQ paving item, the comparison made with the SINAP table

did not consider, as has been said and is important to stress, the transport of the asphalt mass and labor charges. The reference only covers machining and application, hence the difference that was considered in the technical report. With this recalculation, the price would move to R $ 353.73. And the contracted price was lower, at R $ 353.22. In this item, we are already able to demonstrate the non-existence of overpricing or damage to the public treasury. The same outcome occurs in relation to the other two items, which are mechanized cleaning with removal and compacted fill with supply,

just as happened in the first item. The SINAP table also does not consider the transport to the disposal site. With this recalculation, the price moves to R $ 41.92. per item, while the contracted price was R $ 41.44. 44. Once again, in relation to this item, the contracted price is below the reference. Once again, the absence of damage to the public treasury and the absence of overpricing is characterized . The same occurs in relation to compacted fill, because the freight of the sand from the quarry to the site was also not considered. Once again, the

adjustment made to the item's price results in a recalculated value of 74.53. per square meter, and the contracted price was R $ 50.93 per square meter. So, basically, these are the three items that were analyzed by the external comptrollership, which would have attested to the overpricing in the technical report. But I repeat, such costs that were not considered by the technical report are not just any costs, they are not random costs; they are indispensable costs for the execution of the work. And in this condition, there is no way to disregard them and treat price composition

only through a comparison with the SINAP table, which is not sufficient to demonstrate the true cost of the work. So, having made these adjustments regarding these three items, while considering these other costs that are essential for the project's execution, it is clear that there was, in fact, an economy of 2.8662%. Generating an economy in economic terms of 208,693.07 . So, for all these reasons, it is impossible to consider, impossible to consider the occurrence of overpricing and, consequently, damage to the public treasury. So, between the value effectively certified, which was R $ 7,356,946.57. And the payment

effectively received of 7,281,252.95. 95. It is clear that there is no damage to the public treasury or overpricing in relation to the prices practiced and contracted by Terra Plena. So, being brief and objective here in my considerations, we request, ratifying all the terms of our defense, that the conclusions of the technical report be dismissed and the ones presented be approved. Thank you very much, and I take this opportunity to wish everyone a happy Círio. >> Thank you, Dr. Arlen. I now open the subject for discussion. If no one wishes to discuss it, I return the

floor to the rapporteur to deliver his vote. >> Thank you, Mr. President. I take the opportunity to greet Councilwoman Rosa Egídia and Councilwoman Daniela Barbalho, good morning. And substitute Councilwoman Milene Cunha. Mr. President, first of all, it is worth clarifying that no prescription of the punitive and compensatory claims of this court has been verified. In the case under analysis, it is observed that the limitation period began on April 9, 2020, the date of the submission of the accountability report to the granting body for initial analysis, pursuant to article 4 of resolution 19503 of 2023 of

this Court of Accounts. Subsequently, the limitation period was interrupted by the opinion of the internal control center of the granting body, which rejected the accounts, on August 26, 2020; by the technical report of preliminary instruction of the third management accounts controller, on January 24, 2025; and by the respective procedural communications that occurred on February 14, 2025 and February 18, 2025. Since the mentioned communications, which are the last interruptive milestones verified in the records, until the present date, the period necessary to configure the prescriptive institute, whether intercurrent or five-year, has not been completed. On the merits,

it is verified that the irregularity that justifies the position of the technical area and the Public Prosecutor's Office of Accounts, regarding the accounts of Mr. Luís Otávio Mota Pereira, stems from the overpricing of 15.13% identified in the unit price compositions of the contracted proposal and its subsequent materialization and overbilling, as the services were executed and paid for. The overpricing was determined by comparing the unit price compositions of the Terra Plena Limitada proposal with the benchmarks of the National System of Costs Survey and Indices of Civil Construction ( SINAP), especially regarding hot-mix asphalt concrete (HMA) paving,

mechanized land clearing, and compacted fill with supply services. The assessment involved, among other aspects, transport costs, average transport distance, social charges, and the percentage for indirect benefits and expenses (BDI). The defense presented by the contracted company is insufficient to technically rule out the occurrence of overpricing. However, it demonstrates that identifying excessive prices depended on a specialized examination of cost compositions rather than a simple comparison of total contract values. Indeed, although the contracted proposal exceeded the value provided for in the agreement's work plan, it was below the budget estimated by the administration for the tender. Such

a circumstance does not exclude the possibility of overpricing in unit prices, but it reinforces that the irregularity was not ostensively apparent from an overall examination of the proposal. With this premise established, the imputation of debt formulated against Mr. Luís Otávio Mota Pereira does not appear appropriate. To begin with, it is observed that the calculated debt corresponds to the overbilling that occurred throughout the financial execution of the contract, which was not concentrated solely within the tenure of the aforementioned official. The agreement remained in execution during subsequent administrations, during which contractual execution acts and payments to the

contracted company were also carried out. Thus, even if one were to admit the existence of negligent conduct by Mr. Luís Otávio Mota Pereira in the approval of the tender, it would not be possible to impute to him, solely due to that act, the entirety of the damage produced over a period managed by other officials as well. Financial liability requires the individualization of conduct and the demonstration of a causal link between the actions of each agent and the portion of the loss attributed to them; a mere connection between the debt and the authority who approved the

bidding process is insufficient. Furthermore, the bidding process was not conducted by the Municipal Secretariat headed by the official, but by the then-Municipal Secretariat for General Coordination of Planning and Management, with Mr. Luís Otávio Mota Pereira's role in the tender being limited to approval after processing by the competent administrative bodies. Although approval does not constitute a merely formal or rubber-stamping act, it is also not legally appropriate to transfer to the approving authority the duty of redoing analyses belonging to specialized technical sectors. Liability for defects of this nature presupposes that the irregularity was perceptible within the scope

of control reasonably expected of the authority or that there were concrete elements capable of raising doubts as to the appropriateness of the prices. This is not what is verified in the records. Identifying the overpricing required an analytical examination of SINAPI compositions and a discussion regarding transport costs, average transport distance, social charges, and indirect benefits and expenses, a technical matter that could not be confused with an ostensible or immediately perceptible flaw. Flaws related to price formation, when difficult for the ratifying authority to perceive, do not authorize the imputation of debt without evidence demonstrating that the agent

had concrete conditions to question them or acted with intent or gross negligence. There is even a precedent within this court of auditors in this regard, citing ruling 69043 of 2026. And it is also the position adopted by the Federal Court of Accounts, and here I cite the ruling. The same conclusion applies to the financial execution of the contract. The overbilling identified did not arise from payments for services not performed, measurements in quantities higher than those carried out, or any other autonomous ostensible irregularity in the payment phase. It resulted from the application of the contracted unit

prices themselves, the excessiveness of which was only identified later through specialized technical analysis. Thus, if the overpricing was not easily perceptible at the time of the bidding, its mere repercussion on payments made based on contractually established values did not, by that fact alone, make the flaw evident to the managers responsible for subsequent execution. To impute the damage, it would be necessary to demonstrate that during the contractual execution, alerts, information, or circumstances arose that made the inadequacy of the prices perceptible and enabled those responsible to prevent the overbilling, which is not evident in the case files.

Given this, in the absence of elements demonstrating willful or grossly negligent conduct by Mr. Luís Otávio Mota Pereira and, considering that the overpricing and, consequently, the overbilling resulting from it were not easily perceptible under the concrete circumstances and in light of the elements available at the time, the responsibility attributed to him for the debt is set aside. Regarding the company Terra Plena, it should be noted that its liability was proposed on a joint basis in relation to the same debt imputed to Mr. Luís Otávio Mota Pereira. Thus, with the principal liability set aside, the joint

imputation attributed to the contracted company does not subsist. However, the other improprieties pointed out in the instructions remain, related, among other aspects, to formal deficiencies in the basic project and the bidding procedure, which were subject to verification at the time of ratification. Such occurrences do not, in isolation, support a judgment of irregularity in the accounts of Mr. Luís Otávio Mota Pereira, and it is sufficient to record them as a caveat. Given the above, I judge the accounts and responsibilities of Mr. Luís Otávio Mota Pereira as regular with reservations, based on article 56 of Complementary Law

81 of 2012, the TCE Organic Law, and the accounts and responsibilities of Messrs. Janar Fonseca Pinheiro, Dino Raul Cav, Cléber José Carreira Ramos, Tales Costa Belo, and Cláudio Augusto Chaves das Merces as regular. Based on the first paragraph of article 56 of the same organic law. I recommend that the municipality of Belém condition the final acceptance of public works upon proof of tests, trials, and technological control reports that attest to the quality and suitability of the services executed according to the applicable technical standards. That is my vote, Mr. President, councillor colleagues, are there any dissenting

votes? If not, I also join the rapporteur for regular accounts, with a reservation in the case of Mr. Luís Otávio Mota Pereira, with the removal of the joint liability of the company Terraplena, and irregular accounts in the case of Dino, >> regular, >> all the others regular. >> Regular, okay? Sorry. Uh, I understood irregular and regular in the case of the other managers, Dino Raul Cavé, Cléber Ramos, Thales Belo, and Cláudio Mercez. And I ask the secretary to proceed with the agenda. >> The second item on the agenda is case 4335 of 2024, which deals

with the accountability of the agreement signed by the city hall of the municipality of São Sebastião da Boa Vista, with Mr. Getúlio Brabo de Souza listed as the person responsible. The reporting is the responsibility of His Excellency, substitute councillor Julival Rocha. >> The floor is open to the distinguished rapporteur, His Excellency, substitute councillor Julival Rocha. Good morning, President Fernando Ribeiro, Dr. Stanley Bote, noble attorney general of accounts. Good morning, Councillor Ludes Lima, Councillor Cipriano Sabino, Councillor Luiz Cúnia, Councillor Teixeira, Councillor Rosa Gídia, Councillor Daniela Barbalho, fellow substitute councillors, Dr. Belene, Dr. Daniel, Dr. Edivaldo, house

staff, and to everyone watching and listening to us, an excellent day to all. The files concern the accountability of agreement number 15 of 2022, signed between the state of Pará, through the State Secretariat of Planning and Administration (Ceplad), and the municipality of São Sebastião da Boa Vista, under the responsibility of Getúlio Brabo de Souza, initially with a total value of R $ 657,811.31. Subsequently, the second amendment promoted a reduction in the value of the adjustment to 655,000 433.10, being R $ 597,830.82 referring to state transfers and R $ 57,602.28 corresponding to the municipal matching funds.

The agreement had as its object the revitalization of the Praça da Matriz, with an initial term fixed from 05/17/2022 to 03/13/2023, subsequently extended by means of the third amendment until 07/12/2023. The CGS verified the execution of 93.91%of the agreed object. It also identified formal flaws related to the absence of the Technical Responsibility Annotation and the Technical Responsibility Record , the lack of proof of social security contributions, and discrepancies between invoices, payments, and measurement reports, including an underpayment of 45 cents and a payment exceeding the sixth measurement report, which was later refunded, in addition to deficiencies

in documentation and the budgetary composition of engineering services. It also recorded the untimely return of the balance of R $ 83,356.21, as well as that the amounts refunded by the municipality exceeded by R $ 39,214.30, the amount effectively owed to the state, with no remaining debt, ultimately opining for the regularity of the accounts with reservations. Once the adversarial process was promoted, the party responsible allowed the deadline for presenting a defense to pass without action. The Public Prosecution Office of Accounts followed the position of the CGSEC regarding the regularity of the accounts with reservations, highlighting in

its reasoning the partial execution of the work and the absence of the ART/RRT from the person responsible for preparing the budget and the untimely return of the balance. Finally, it proposed the issuance of a recommendation to CEPLAD so that, in the rendering of accounts for agreements, covenants, adjustments, or other similar instruments involving engineering works and services, it requires the ART and/or RRT from the person responsible for preparing the companies' budgets, according to item 12.C of Annex 1 of TC Pará Resolution number 19,455, of 2022. This is the report. Mr. President, >> I open the floor

for discussion. If no one wishes to discuss, I return the floor to the distinguished rapporteur for their proposed decision. It is observed that the issues identified in the files stem from the partial execution of the object, the absence of the ART/RRT of the person responsible for preparing the budget, the lack of proof of social security contributions, the discrepancies between invoices, payments, and measurement reports, the documentary and budgetary composition deficiencies, as well as the untimely return of the agreement balance. It is therefore necessary to examine the impact of these findings on the regularity of the accounts

in light of the circumstances verified in the specific case. Regarding the execution of the agreement, the execution report issued by CEPLAD certified the completion of 93.91%of the services provided for in the budget schedule for the revitalization of the Praça da Matriz in the municipality of São Sebastião da Boa Vista. The significant degree of execution shows that the uncompleted percentage, corresponding to 6.09%of the object, did not compromise the functionality or the use of the space by the population, as demonstrated in the photographic report contained in the final evaluation. Furthermore, the municipality refunded R $ 83,356.21, an

amount that, as determined by the CGSEC , exceeded by 39,214.30 the value effectively owed to the state. Thus, although the object was not fully executed, there is no remaining debt to be imputed to the responsible party. The situation corresponds to the understanding established by this court in ruling number 69,375. 1375 2026, according to which the high physical execution rate, combined with the functionality of the work and the return of the remaining balance and the unexecuted portion, allows for the accounts to be judged with reservations when there is no loss to the public treasury. Regarding the

failure to present the ART and RRT, it is noted that item 12 C of Annex 1 of TC Pará Resolution number 19,455/2022, in force during the analyzed period, required these documents for the accountability of engineering works and services. The requirement is also supported by articles 1 and 2 of Law number 6,496 of 1977, which establish the mandatory nature of the RT for contracts related to the execution of works and the provision of professional engineering services, in order to identify the respective technical officers. Nevertheless, the absence of this documentation did not compromise the proof of the

object's execution, nor did it have a financial impact, which is why the impropriety is formal in nature and subject to reservation. Regarding the delayed return of the agreement funds, it is observed that the balances were returned to Ceplade on 10/24/2023 and 03/08/2024, according to the electronic transfer receipts in document 17, in disagreement with Article 13, paragraph 8, and Article 21 of Decree 733 of 2013, then in force, which established a deadline of 60 days after the end of the agreement's term, which occurred on 07/12/2023. Indeed, although the return of the balances occurred after the regulatory

deadline, the full restitution of the amounts, even in an amount greater than required , and the absence of remaining damage, allow the delay to be considered a formal flaw that justifies a judgment with reservations. In this same vein, the jurisprudence of the Federal Court of Accounts recognizes that the late return of the agreement balance, when the treasury is duly reimbursed, can constitute a flaw of reduced gravity, and also admits, considering the specificities of the case, that the full restitution of resources avoids the imputation of debt and is compatible with a judgment of regularity with reservations,

as extracted from rulings 1,833 of 2008 and 2,748/2011, both from the Second Chamber. Regarding the other improprieties, no material repercussions on the execution of the object or loss to the treasury are identified in this case. It is noted, in particular, that the amount paid in excess of the sixth measurement report was subsequently returned. Thus, the inconsistencies found are of minor gravity and do not blemish the global judgment of the accounts. Thus, considering the circumstances of the specific case and the nature of the irregularities found, the observations do not compromise the regularity of the accounts, appearing

compatible with a position of reservations in accordance with the stances of CGSX and the Public Prosecutor's Office. Regarding the measure suggested by the MPC, its adoption is pertinent through the issuance of a notice to CPLAD as a preventive measure, given that the current regulation maintains the requirement for ART and/or RRT from the professional responsible for preparing company budgets in instruments involving engineering works and services, pursuant to TCE Pará Resolution number 19,677/2024 as amended by TCE Pará Resolution number 19,738 of 2025. Given the above, Mr. President, fellow councilors, I propose that the accounts for agreement number

15 of 2022, under the responsibility of Getúlio Brabo de Souza, be judged regular with reservations, based on Article 56 of State Supplementary Law number 81 of 2012. I also propose the issuance of a notice to CPLAD so that, in the accountability reports for agreements, covenants, adjustments, or similar instruments involving engineering works and services, it observes the requirement for ART and/or RRT from the professional responsible for preparing the companies 'budgets, pursuant to Resolution 19,677 of 2024, as amended by Resolution 19,738/2025 of this Tribunal. That is my proposal, Mr. President. >> I ask the councilors if there

are any dissenting votes. Hearing none, I also join the rapporteur in approving the accounts as regular with reservations and recommendations to CPLAD, and I ask the secretary to proceed with the agenda. Item three on the agenda is case 7185 of 2024, which concerns the review for the purpose of registering the admission act, uh, rectifying to review for the registration of the pension act in favor of the dependents of the former insured, Orlando Marques de Araújo. Reporting by Her Excellency Councilor Lures Lima. >> The floor is yours, Rapporteur, Her Excellency Councilor Lima. Thank you very much,

Mr. President, whom I greet, Your Excellency. Good morning, Dr. Fernando de Castro Ribeiro. Good morning also to our Prosecutor General, Dr. Stanle. My special good morning also to all my colleagues. Dr. Cipriano Sabino de Oliveira Júnior, Dr. Luís da Cunha, Dr. Dilão Inácio Teixeira, Ms. Rosa Crispino Calheiros Lopes, and Dr. Daniela Barvalho. I would also like to greet our substitute councilors, Dr. Julival, Dr. Milene, Dr. Daniel, and Dr. Edivaldo. We also greet, through Dr. Jorginho and Dr. Alan, all the civil servants of this Court of Accounts, as well as those who are following us through

digital platforms. We greet all the lawyers, represented by the lawyer who is also present here today. Good morning to everyone. Let us proceed to the files. This concerns the legality review, for registration purposes, of a pension grant act in favor of Maria Helena Fonseca de Araújo, as the disabled adult daughter of former insured Orlando Marques de Araújo, who belonged to the inactive staff of the Pará State Military Police and passed away on November 20, 1992, according to the death certificate (document 4). In the technical report in document 13, the CPP opined in favor of granting

the registration of the pension act, according to ordinance number 88 88 dated May 21, 2020, published in the Official State Gazette on June 10, 2020 , document 6. The Public Prosecution of Accounts, through the opinion in document 16, followed the CPP's understanding and recommends that the GEPS, by means of an addendum, rectify item one of Ordinance number 883 of 2020, stating that the benefactor was part of the inactive staff of the Pará State Military Police, with the rank of first-class soldier with the pay of a third sergeant, according to functional documents, as these are merely

material errors. This is the report, Mr. President, fellow councilors, >> I open the matter for discussion. If no one wishes to discuss it, I return the floor to the distinguished rapporteur to deliver her vote. >> Thank you. Given the above, I accept the technical statements of the CPP, supported by the learned Public Prosecution of Accounts, to grant the registration of the pension act in favor of Maria Helena Fonseca de Araújo, as the disabled adult daughter of former insured Orlando Marques de Araújo, as the necessary requirements for its issuance have been met. Appropriately, I recommend that

the IGEP, by means of an addendum, rectify item one of Ordinance number 883 of 2020, stating that the benefactor was part of the inactive staff of the Pará State Military Police with the rank of first-class soldier, with the pay of a third sergeant, according to functional documents, as these are merely material errors. This is my vote, Mr. President, fellow councilors, I ask the councilors if there is any dissenting vote; if not , they also join the rapporteur in approving it with the instruction to the IGEPS for the alteration, correct? And I request the secretary to

proceed with the agenda. >> Item four on the agenda is process 515833 of 2016, which deals with the representation filed by Francisco de Assis dos Santos Souza, against the State Secretariat of Infrastructure and Logistics, Cinfra, and the City Hall of Anapu. The reporting duty falls to his excellency Councilor Luís Cunha, and it refers to the continuation of the trial suspended in the ordinary session of last September 24. >> I grant the floor to his excellency Councilor Luís Cunha. President, I greet >> the continuation of this trial, >> I greet Your Excellency, I greet our prosecutor

of accounts, Dr. Stelen Bote . It is always an honor to have you with us. Senior Councilor Lour de Lima, Vice-Dean Sabino, Mr. President, Councilor Odilon Teixeira, Councilor Rosegid, Councilor Daniela, substitute councilor Dr. Júliival, Dr. Milene, Dr. Daniel, Dr. Edivaldo, our staff present here, lawyers, jurisdictional parties, and the internet users watching us, Dr. Jorge, Dr. Alan, on your behalf, I greet the house staff who support us. And I wanted, Mr. President, I still need to conclude this vote of mine. I asked to suspend it and I would like to schedule it now. Dr. Jorge, you

may put it on the agenda . For when should it be? It can be Tuesday or Thursday. It can be Tuesday or Thursday. It can be Tuesday. That is fine, President. I grant you the continuation, Your Excellency, and I ask the secretary to proceed with the agenda. >> Item five on the agenda is case 4254 of 2022, which concerns the appraisal for registration purposes of the retirement act in favor of Mário Cardoso de Souza . Reported by Her Excellency, substitute councilor Milene Cunha. >> I give the floor to the rapporteur, Her Excellency, substitute councilor Milene

Cunha. >> Good morning, Mr. President, Councilor Fernando. Good morning, fellow councilors. A special good morning to Councilor Daniela Barbalho, who is returning from vacation. I hope you are strong and ready for work, as always. Good morning also to the substitute councilors, and to all who are present in this session and following us virtually. A special good morning also to Dr. Jorginho and Dr. Alan, who are assisting us in this session. Mr. President, fellow councilors, the case announced, after regular instruction in which a lower percentage of service time bonus was verified and the due rectification made

by the Social Security Institute, at the end of the instruction, the technical unit and the Public Prosecutor of Accounts manifested in favor of the registration , with the addendum from the Ministry of Accounts for the correction of the legal grounds of the act to be made by endorsement, including Article 36, sole paragraph, of Law 5351 of 86, without the need to return to this Court. And subsequently, the records were submitted for conclusion; that is the report. >> I open the subject for discussion. If no one wishes to discuss it, I return the floor to the

distinguished rapporteur for her proposal of decision . >> Mr. President, fellow councilors, as there is no controversy and everything has already been resolved during the procedural instruction, I propose the approval of the registration with the recommendation proposed by the Ministry of Accounts for endorsement. That is the proposal. I ask the councilors if there is any dissenting vote. Seeing none, I also join the rapporteur in approving the registration with the changes proposed by whom? Councilor Milen >> the annotation proposed by the Public Prosecutor's Office. Perfect. I request that the secretary proceed with the agenda. >> Item

6 on the agenda is case 024893 of 2024, which concerns the accountability of the agreement signed by the Federal University of Southern and Southeastern Pará, UNIFESPA, under the responsibility of Mr. Francisco Ribeiro da Costa. The reporting is by His Excellency, substitute councilor Daniel Melo. >> I yield the floor to the rapporteur, His Excellency, substitute councilor Daniel Melo. >> Thank you, President. Councilor Fernando Ribeiro, whom I greet with a good morning. I greet the representative of the Public Prosecutor's Office, the honorable Prosecutor General of the MPC, Dr. Stanlin Bot Fernandes. I greet their excellencies, our dean

Councilor Ludes Lima, Councilor Cipriano Sabino, and Councilor Luiz Cunha. A very good morning to you, doctors. I greet Dr. Odilon Teixeira, Councilor Rosa Egídia , Councilor Daniela Barbalho, and my substitute peers; a very good morning. Greeting Jorginho and Alan. I greet all the staff who support this session, and those watching and listening to us. This concerns the accountability of Agreement 22/2022, entered into between the Amazon Foundation for the Support of Studies and Research of Pará ( FAPESPA) and the Federal University of Southern and Southeastern Pará ( UNIFESPA), with the intervention of the Foundation for Research

Support and Development (FADESP). The purpose or object of the agreement was the execution of the research, development, and innovation project titled "Support for the training and retention of qualified human resources in the southern and southeastern region of Pará," with the transfer of financial resources to support the training of master's degree-level human resources through the granting of master's scholarships to students in UNIFESPA's* stricto sensu*academic and professional programs, aiming to retain human resources and strengthen research in strategic areas for the sustainable development of the state of Pará. Agreement 22 of 2022 was formalized on December 7, 2022,

in the amount of R $ 525,000, amended via an addendum to R $ 581,250, plus the amount of R $ 70,312.50 as a matching fund. The term of the agreement was from December 7, 2022, to May 7, 2024. Considering the extension. In a preliminary technical report, the third CCG considered that the partial absence of supporting documents for expenses made it impossible to verify the causal link between all disbursed funds and the execution of the agreed-upon object. Thus, it initially opined for the irregularity of the accounts under the responsibility of Mr. Francisco Ribeiro da Costa, with

the imputation of a debit in the amount of R $ 260,625.00 and the application of the applicable regulatory fines in the case. Prompted to provide a statement, Mr. Francisco Ribeiro da Costa, rector of UNIFESPA, clarified that the agreement's purpose was fully executed, as demonstrated in the conclusive report. Furthermore, he highlighted that the supporting documentation for the expenses was presented to FAPESPA during the accountability process and that the respective bank statements were part of the final accountability report. Finally, the defendant added the relevant documentation to the records. FADESP and Mr. Francisco Ferraz Barreto , former executive

director of the foundation, spoke spontaneously in the records regarding the documentary gap that justified the debt charge, maintaining in summary the regularity of the payments and the existence of supporting documentation, the attainment of which would require further diligence. FAPESPA, in turn, informed that the documents pointed out as pending had been timely presented by the convening party, attached to the electronic administrative process (PAI) , and considered in the analysis of the accountability. It clarified, however, that part of this documentation, although present in the administrative records, failed to be included in the electronic submission sent to this

Court due to a material error that occurred during the filing and submission of the files. Given this, it forwarded the bank account statements, the supporting documentation for the payment of scholarships, and financial investment account statements for the purpose of resolving the pending issues . pointed out by the technical unit. In the final technical analysis, the Third CCG concluded that the documentation, subsequently added to the accountability records, together with the evidence already existing in the files, allowed for the reconstruction of the agreement's financial movements, proof of payment for the previously disallowed scholarships, and the establishment of

a causal link between the resources received and their application to the agreed object. Thus, it began to opine for the regularity of the accounts. In the same vein, the Public Prosecutor's Office for Accounts considered the expenses incurred duly proven, as well as the scope of the agreed object, thus opining for the regularity of the accounts of agreement 22 of 2022. This is the report, Mr. President, fellow councilors. >> I submit the matter for discussion. If no one wishes to discuss it, I return the floor to the distinguished rapporteur for his proposed decision. >> Thank you,

President. Agreement 22 of 2022 was signed on December 7, 2022, and remained in force until May 7, 2024 . The respective accountability report was forwarded to this court on December 9, 2024, within the 240-day period provided for in Article 142 of the internal regulations of this court. Regarding the formalization of the agreement, the instrument contains the essential and mandatory clauses, the designation of the person responsible for monitoring, control, and oversight activities, as well as the requirement for the issuance of a conclusive report . Furthermore, there is a work plan with an application plan and disbursement

schedule, as determined by Resolution 1945 of 2022 of this court. Regarding the execution of the object, the final execution report issued by the agreement supervisor attests that the funds were applied as provided for in the terms of the agreement. The inspection and execution report, along with the conclusive findings, confirm that the scholarship recipients met the established financial goals. The body of evidence makes it possible to establish a causal link between the funds received and the expenses incurred in the execution of the agreed object. The allocation of funds transferred by the State is sufficiently proven for

the payment of scholarships granted to students at UNIFESPA. Thus, the full execution of the object and the proper application of the transferred funds are proven, with no remaining irregularity capable of tainting the accounts. Given the above, I propose that the accounts for agreement 22/2022, under the responsibility of Mr. Francisco Ribeiro da Costa, be judged regular, pursuant to Article 56, item I of Supplementary Law 81 of 2012. This is the proposal, Mr. President, fellow councilors. I ask the fellow councilors if anyone wishes to dissent; seeing none, I also concur with the rapporteur for regular accounts. I

ask the secretary to proceed with the agenda. >> Items 7 and 8 on the agenda are cases 6286 and 0775, both from 2023, dealing with the assessment for registration purposes of retirement acts for Márcia Regina Miranda Gomes and Maria Gorete de Jesus. de Castro. The case is assigned to His Excellency, substitute councilor Edivaldo Souza. >> I give the floor to the distinguished rapporteur, His Excellency, substitute councilor Edivaldo Souza. Good morning, President Councilor Fernando; good morning, Your Excellency, Prosecutor General Stanley Botti, good morning. Dean of the court, Lourdes Lima, good morning. Councilor Cipriano, good morning. Councilor

Luís Cunha, good morning. Councilor Odilon Teixeira, good morning. Your Excellency, Councilor Rosa Egídia, good morning. Councilor Daniela Barbalho, good morning. And welcome back to the work here in our house. Well, and to our substitute councilors, good morning, Juliebal, Milene, Daniel, and all who follow us in today's session. As announced, the two cases on the agenda concern the assessment of legality, for registration purposes, of the retirement grant act substantiated, in this case, by Ordinance 338 of 2022 and the other by Ordinance 2859 of 2022, both for the position of teacher in the State Department of Education

staff. The Personnel and Pensions Comptroller's Office opined in favor of granting the registration of the ordinance. Differently, the Public Prosecution Office of Accounts opined for a determination to be issued to the IGEPS to promote the suppression of the portion called the Nominally Identified Personal Advantage (VPNI), due to the absorption that occurred through career salary adjustments. and in case the act is not rectified, it immediately opined for denial. Following the due diligence , the social security and welfare agency did not accept the terms of the Public Prosecution Office of Accounts, maintaining the entirety of the act.

This position was supported by an opinion issued by the State Attorney General's Office, in which the legal nature of the VPNI was debated, being treated as a compensatory portion that constitutes an integral part of the permanent remuneration of the civil servants who hold the respective right, with only a change in the method of calculating the amounts having occurred . This is the report. Mr. President, Council members, >> I open the floor for discussion. If no one wishes to discuss, I return the floor to the distinguished rapporteur for his proposed decision. >> It is possible to

gather from the files that the only point of discussion revolves around the VPNI and the mandatory nature of its gradual suppression upon the advent of career restructuring that causes an increase in the remuneration of the positions involved. Regarding the legal dispute, I align myself with the position brought to the records by the social security and welfare agency. The public administration, through Law 932/2021, put an end to the teaching bonus previously established in Article 32 of Ordinary Law 7442/2010. Regarding the mandatory absorption of the VPNI, I hold a different view from that presented by the Public

Prosecution of Accounts, as there is no general rule in the Brazilian legal system regulating this specific portion. Therefore, the regulation of the VPNI is carried out by the very normative act that institutes it, which in this specific situation is Ordinary Law 932 of 2021, and which does not contain any provision at its core regarding the gradual absorption of future increases. Therefore, in our view, this absorption , although legally possible, is not mandatory, depending on a strict law from the respective administrative entity to determine it, which is not observed in this specific case. This is the

central point. Furthermore, in a similar case, this court has already moved forward with the registration of retirement, of the retirement act, in accordance with ruling 69459, which deals with the same matter. In view of the above, Mr. President, Council members, I propose the approval of the registrations. These are the proposals. I ask the councilwomen and councilmen if there is any dissenting vote. There being none, I also join the rapporteur in favor of approving the registrations in both cases. We have no administrative matters. The agenda of cases is concluded. I would like, before handing over the

floor, to wish a happy and blessed Círio to everyone, to all civil servants, to all council members, and, well, to everyone, everyone, everyone. And may we meet here next Tuesday filled with graces renewed by Our Lady of Nazareth. I open the floor to the plenary. There being none. Yes, of course, Councilwoman Luz, >> I would like to join Your Excellency in wishing a happy Círio to all my colleagues, even those who do not share our faith, but who have people who visit and find this to be a welcoming moment. It is a moment, truly, one

of the moments—the Círio of Our Lady of Nazareth—it is one of the most, uh... lively and effusive moments, right, for the state of Pará. It reflects not only in Brazil, in Pará and Brazil, but it reflects throughout the whole world. So, congratulations to Your Excellency for remembering this moment, and I join Your Excellency in wishing all those listening to us a happy and blessed Círio. >> Amen. Nothing else on the agenda, certainly, Dr. Edivaldo. >> Quickly, Mr. President, I also want to wish everyone a happy Círio, in this moment so graced for all from Pará,

and for everyone visiting us from outside the state. And also, if my memory serves me correctly, Sunday is Councilor Rosa Egídia's birthday—I know you don't like early celebrations, Mr. President—but I wanted to register my congratulations here to Councilor Rosa Egídia for her birthday . Thank you, Mr. President. To Sorry, Councilor Cipriano, please go ahead. >> To the birthday wishes for Dr. Rosa, which will be on the day of the Círio. What a blessing. I was blessed on my birthday by her being here. >> When I looked at the image, she was beating. Congratulations to Mrs.

Lur. >> Indeed. Congratulations, Dr. Rosa, on your birthday. Perfect. >> No, professor, >> I also join Your Excellency's words, and the sentiment of Councilor Luz as well, for a blessed and happy Círio to all our families at the Court of Accounts, and to all our civil servants . Obviously, it is a very important moment for us in Pará and for Brazil. And I also want to wish, especially to Councilor Rosa, not only a blessed Círio with your beautiful and dearest family, but may God and Our Lady intercede with Jesus to extend His hand over Your

Excellency and grant you much health, wisdom, and peace in your heart for you and for all your family members . From the heart, happy Círio and happy birthday. Mr. President, I want to take this moment to also wish a happy Círio to all our councilors, prosecutors, and TCE staff. And we can’t even properly describe what the Círio is, because it stirs our feelings and people's faith. Everyone sees the Círio in their own way. Feels the Círio in their own way. I want to live the Círio intensely. I will follow the translation procession. I didn't make

a vow, no. I didn't make a vow, but I want to follow it. I will follow it to the Sé Cathedral. It's, it's at night, it's without the sun. I am able to do that. I want to do it with my family. And on Sunday, I will be here on the court's premises to follow it as I do every year. So, happy Círio to everyone, may we live this intensely. Especially for those who are Catholic, may you be touched again by faith, by the meaning of the Círio, and may we also reflect on all of

this, right? The Círio unites people, it moves us. As I said, everyone feels it in their own way, lives it in their own way. And regarding the birthday celebrant, we have to celebrate in advance, because we will only meet here on Tuesday. Dr. Rosa, a happy coincidence that your birthday is on the day of the Círio, but this has happened at other times too, every now and then, right? So, how we were blessed here, the visit of the pilgrim image coincided with the birthday of Councilor Luz de Lima. How wonderful. And now, a very blessed

lady, birthday on the day of the Círio. So, what do we ask God for our friends? In this case, friend Rosegide, may you have health, may you be happy, may you have peace, and may all good things happen to you. You deserve it, I admire you very much. May God bless you. In advance. Happy birthday. Thank you. >> Pardon, Councilor Ló. Mr. President, I also join in all the words, wishing everyone a happy Círio. It is a moment not only of reflection, but it is a moment that gathers families, it is part of the Pará

culture, it is an intangible heritage of the state and we can say of humanity as well. If it is not yet, it will soon be the largest Marian procession in the world. This means something, it has meaning. Families gather around their tables, they embrace, often after a long time without seeing each other. Meeting children, meeting parents, grandparents is very important. It has meaning. The human being is a gregarious being and moments like the Círio, not only regarding faith, but for the celebration, for the whole, for the substance and the symbolism it carries, are very important.

So, I wish everyone a happy Círio, everyone with their families, and may God and Our Lady of Nazaré bless everyone, and especially our birthday celebrant, Councilor Rosa Egídia. I am sure that when God provided for your parents, Councilor Rosa, for you to be born on this day near the second Sunday of May, He was very happy and wanted Your Excellency to be very happy, in good health, that your family would be very blessed, and it is blessed. And on the 5th here, when we received the visit of the pilgrim image and sang "Happy Birthday" to

Councilor Lourdes Lima, it was very special, and it wasn't the first time, I should mention, right? We always try to make yours coincide, including with your birthday. Yes, it is the second time. I think it is the first time I had the pleasure of being...Yes. Yes. I think when I was president we had a day like that too, but I don't remember now . And Councilor Rosa, it also eventually coincides, right, the second Sunday of May with Mother's Day. So, I wish Your Excellency much health, along with your family members. I saw the emotion of

your mother on that day, October 5th, and that, right, she will be by the side of her children, her grandchildren, and may God and Our Lady bless Your Excellency and your family greatly. May it be, you know, with much happiness, many joys still, I am sure. Thank you very much, Mr. President. >> Thank you, Councilor, then, renewing the wishes, >> would you like to speak, Dr. Milene, for... >> I would like to, yes, President. >> Well, first of all, I want to wish everyone a happy Círio. In the Círio de Nazaré, faith runs through the

streets of Belém, right? I've been here for 14 years, it's my 14th Círio de Nazaré. And it was in Belém that I became a devotee of Our Lady. In fact, the first time there was a raffle, I think during the presidency, I think during Councilor Luiz Cunha's term, I had the grateful satisfaction of receiving the little saint, who is in my office today. Later, on a second occasion, also going through a difficult time, a novena was held in my condominium, they raffled the little saint with the Berlinda, and I was drawn again. So, I think

this was no coincidence. So, may we all have a happy Círio, and may the faith that overflows in the heart of every person from Pará, with all their devotions and requests, truly manifest itself. And for Your Excellency, Councilor Rosa , it is a very great blessing to have a birthday on this date. So, what I can wish you is what is most precious to us all, which is health. May Your Excellency have much health, much peace , much love, much harmony in your life, and may your good intentions all be prosperous and fulfilled, not just

today, but every day of your life. Happy birthday in advance. I was going to wait until Tuesday, but since the birthday wishes have started, I’m doing it now. Thank you, President. >> Counselor, Counselor Daniela. Thank you , President. I would like to take this opportunity to greet you, extending it to all our other fellow counselors, starting with our dean, Counselor Lourdes, to greet my fellow female counselors, to greet Stanley, our prosecutor, Jorge, Lan, and all the staff of this house. I return with great joy. I was also going to leave my greetings for Tuesday. I

usually celebrate my birthday on the day and after. I have some superstitions, and this is one of them. So, but I wish everyone a happy and blessed Círio. May Our Lady of Nazareth bless all the homes in Pará with her protective mantle with much peace, health, paraphrasing my colleague Milene, giving everyone what is most dear to us , which is health. And even though I wasn't here on the day of the blessings from our "Nazinha," in the procession, or at the mass celebration with the pilgrim image here at the court, because I was on vacation,

as my colleagues mentioned, I was able to post on my social media and had my moment of prayer there. I want to congratulate our dean on the book launch honoring our substitute counselor Júlival Rocha. I received my copy with the dedication, for which I am very grateful, and I will certainly read it, ma'am. It is a reference for us all, someone who came from the countryside and who, through education, prospered and built her life and that of her entire family. Ma'am, it is a source of pride for all of us here in this court, but

especially for being this strong woman who represents everyone. Where, in these current days, we still discuss female empowerment and the fight against misogyny so much, you represent the victorious woman from the countryside in the urban and rural areas, as you still keep your roots planted there. Indeed. So, I will take the opportunity to once again renew my wishes for happiness, peace, health, and prosperity, but I will do so on the day of the Círio and in Tuesday's session. Thank you, President. >> Dr. Daniel, please. >> Thank you, President. Since Dr. Edivaldo started the congratulations, right?

So, here we go. Addressing Your Excellency, Councilor Rosa Egídia, I wish that God may bless, and continue to bless your journey, your life, and your family with much peace and prosperity. Shalom Lahema, right? Much health, every blessing for your life, many years of life with much prosperity and, uh, at the same time, sharing here , uh, in people's faith. May all those, especially those of the Catholic Christian faith, have a happy Círio, and may everyone be renewed in their faith, and may we all be happy, okay? In this moment so important for all Paraenses, for

faith, as religion reconnects man to the Creator, but also reconnects men to one another. There is a process of communion that must be contemplated, respected, and, uh, highlighted. So, a happy Círio to all Paraenses. Thank you, President. >> Thank you. Would you like to speak, Councilor Rosa? Out of so many, mine will be on Sunday. >> If you answer my phone call. >> I will answer. >> like this. >> Ah, >> like this. Yes, go ahead, Dr. Jilival. Ah, Dr. Stanley also wishes to speak. >> Thank you, President. I will be brief. Uh, it will

be about Councilor Rosa as well, which is why I wanted to speak before, okay? Councilor Rosa? Yes, there is a hymn called "Red Rose" by Luís de Carvalho, in which he states that Jesus is the lily of the valley, the rose of Sharon, that even his thorns are marks of love and now he lives to plant a great garden. If you want, you will be a flower. Your name is already Rosa. May you continue to shine for Christ as well, just as you shine as a councilor. May He bless you richly, and grant you a

unique birthday with unimaginable blessings. May God bless you richly. >> Dr. Stanley, >> I also could not fail to speak. Firstly , uh, as many know, I am not Catholic, but as a Paraense, I understand the importance of the moment for many Paraenses in our state, who also come, who live in other states and come here for this, this moment of the Círio with their families. So, on behalf of the Public Ministry of Accounts, which is greater than I am, I also want to wish everyone a happy Círio. I believe this is important for those

who have this faith. So, on behalf of the Public Ministry of Accounts, I want to wish a happy Círio to all who share in this faith. I also could not fail to speak up and greet Councilor Rosaegídia, who is a former member of the Public Prosecution Office of Accounts, a person very dear to all of us prosecutors, always with that sweet, beautiful smile, Councilor Rosa, living up to her name, as Dr. Julival so well put it here. So, we want to wish Your Excellency happiness on your birthday, health, and God's blessings upon your life. Congratulations,

Councilor. Councilor Rosa, Mr. President, I just wanted to say that I receive all these tributes with great affection, this friendship demonstrated in the words of my colleagues, whom I greet, as well as all those who follow us, and to say that this daily exchange nourishes me and is the great gift, a gift from God in my life, the presence of each one of you. And, in short, I greatly thank all the words from each of my friends, whom I consider to be all of you here, my friends. Regarding the Círio, everyone says the Círio cannot

be explained, the Círio is not explained, it is lived. So, every Paraense born here and those we have adopted can get an idea from this phrase of what the Círio means in the life and family of each one of us. And celebrating this birthday of mine, it is cyclical. The Círio is a movable feast and from time to time, whenever Monday the 5th is when the image of the saint visits, the Monday before the Círio, when the image visits this court, it is Dr. Lourdes' birthday. And at the Círio, it is mine, always every year.

This coincidence, every year when the feast moves and Monday is the 5th, the 11th is the day of the Círio. Do you see, Dr. Lourdes? So it wasn't just with me: some times your birthday was celebrated with the visit of the saint here to our court. >> Indeed. Exactly. And anyway, when this happens, the grace is even greater. I even forget my own birthday, because there is a much bigger, much more beautiful celebration in the streets of our city. And it is with this crowd that I celebrate my life. Thank you, Mr. President. Thank you

all. May we, the court of accounts, which always keeps its doors open to our family and guests, during these two processions, which are the Trasladação and the Círio, may we live blessed days this weekend. Thank you, Mr. President. >> With nothing further to address, invoking that we continue under the protection of God and Our Lady of Nazareth. I declare this session closed .