Enunciado
abAabpabuabbabeabsababoabbabrab abdabeab abtaboabdababsab ababsab abdabeabsabpabuabbabeabsababsab aboabbabrabeabablabiabzababdababsab abnaboab abpabuabbaboabbabrabiabmabeabiaboabbabraboab absabeabmabeabsabtaboabbabrabeab abdaboab ababnaboab abpabuabbabeablabab abSabeabcababbaboabbabrabeabtababoabbabrabiabab abdabeab abOabbaboabbabrababsab abdaboab abEabsabtababdaboab abAablabfabab abeabsabtababoabbabrabeabmab abdabeabvabiabdababmabeabnabtabeab abpabuabbaboabbabrabeabvabiabsabtababsab abnabab absabuabab ablabeabiab aboabbabrabcababbabmabeabnabtababoabbabrabiabab ababnabuabablab,ab aboab abpabuabbaboabbabraboabcababbabeabdabiabmabeabnabtaboab abfaboabbabrabmabablab abpabuabbababoabbabrabab absabuabab aboabbabrabeabablabiabzababcababbaboab abnababoab abvabiabnabhababbab ababtabeabnabdabeabnabdaboab abiabnabtabeabgaboabbabrabablabmabeabnabtabeab ababsab abeabtababpabuabbababsab abeab aboabbabrabeabgaboabbabrababsab abdabab ablabeabgabiabsablababcababbaboab abvabiabgabeabnabtabeab,ab abuabmabab abvabeabzab abqabuabeab abtaboabdaboabsab aboabsab abpabuabbababgababmabeabnabtaboabsab ababoabsab abfaboabbabrabnabeabcababbabeabdaboabbabrabeabsab abeab abeabmabpabuabbaboabbabrabeabiabtabeabiaboabbabraboabsab abeabsabtababvababmab absabeabnabdaboab aboabbabrabeabablabiabzababdaboabsab abdabeab abmababnabeabiaboabbabrabab abdabiaboabbabrabeabtabab abeab ababnabtabeabcababbabiabpabuabbababdabab ababoab abvabeabnabcababbabeabdaboabbabrab abdabab ablabiabcababbabiabtababcababbaboab,ab ablaboabgaboab ababpabuabbaboabsab abab abcababbaboabnabcababbablabuabsababoab abdaboab abeabdabiabtabablab abdabeab ablabiabcababbabiabtababcababbaboab.ab abDabiababnabtabeab abdabeabsabsabeab abcababbabeabnababoabbabrabiaboab,ab abab ablabuabzab abdabab abLabeabiab abnaboab ab4ab.ab3ab2ab0abͬab1ab9ab6ab4ab,ab ababsabsabiabnabablabeab abab ababfabiaboabbabrabmababtabiabvabab abcababbaboabbabraboabbabrabeabtabab.ab
Alternativas
- A.abIabnabiabcababbabiabablabmabeabnabtabeab abdabeabvabeab absabeaboabbabrab abfabeabiabtaboab aboab abeabmabpabuabbabeabnabhababbaboab abdabab abdabeabsabpabuabbabeabsabab abcababbaboabnabtaboabbabrababtababdabab abeab,ab abeabmab absabeabgabuabiabdabab,ab absabablabvaboab abcababbabsaboabsab abeabsabpabuabbabeabcababbabiababiabsab abpabuabbaboabbabrabeabvabiabsabtaboabsab abeabmab ablabeabgabiabsablababcababbaboab abeabsabpabuabbabeabcababbabiabfabiabcababbab,ab abab abeabmabiabsabsababoab abdabab abnaboabtabab abdabeab abeabmabpabuabbabeabnabhababbaboab͖ab ababpabuabbaboabsab abab abvabeaboabbabrabiabfabiabcababbabcababbaboab abdabab abeabnabtaboabbabrabeabgabab abdaboab abmababtabeaboabbabrabiabablab abeab abdabab abcababbaboabnabcababbablabuabsababoab abiabnabtabeabgaboabbabrabablab abdabab aboabbaboabbabrabab abdabeabvabeab abhababbabvabeaboabbabrab abab ablabiabqabuabiabdababcababbaboab͖ab abpabuabbaboabbabrab abuablabtabiabmaboab,ab absabeaboabbabrabab abeabmabiabtabiabdabab abab aboabbabrabdabeabmab abdabeab abpabuabbababgababmabeabnabtaboab abpabuabbababoabbabrabab abab abeabmabpabuabbaboabbabrabeabsabab abcababbaboabbabrabeabdaboabbabrabab.ab
- B.abAabpabuabbaboabsab abab abeabnabtaboabbabrabeabgabab abdaboab abmababtabeaboabbabrabiabablab abeab abab abcababbaboabnabcababbablabuabsababoab abdabab aboabbaboabbabrabab abcababbabeaboabbabrabtabiabfabiabcababbabdabab abpabuabbabeablaboab absabeaboabbabrabvabiabdaboabbabrab abpabuabbabbablabiabcababbaboab aboabbabrabeabsabpabuabbaboabnabsababvabeablab,ab absabeaboabbabrabab abeabmabiabtabiabdabab abab aboabbabrabdabeabmab abdabeab abpabuabbababgababmabeabnabtaboab,ab abab abqabuabablab absabeaboabbabrabab abuabtabiablabiabzababdabab abpabuabbabeablaboab abcababbaboabbabrabeabdaboabbabrab abpabuabbababoabbabrabab absababcababbaboabbabrab aboab abvabablaboabbabrab abdabeabvabiabdaboab abnabab abiabnabsabtabiabtabuabiabcababbaboab abbababnabcababbaboabbabrabiabab aboabfabiabcababbabiabablab,ab abnababoab absabeabnabdaboab abnaboabsab abdabiababsab abdabeab abhababbaboabbabjabeab abmababiabsab abnabeabcababbabeabsabsababoabbabrabiaboab aboab abeabmabpabuabbabeabnabhababbaboab abeab abab ablabiabqabuabiabdababcababbaboab.ab
- C.abTabeabnabdaboab abhababbabvabiabdaboab ablabiabcababbabiabtababcababbaboab aboabbabrabeabgabuablababoabbabrab abpabuabbababoabbabrabab abab abcababbaboabnabtaboabbabrababtababcababbaboab abdabeab abuabmabab abeabmabpabuabbaboabbabrabeabsabab abpabuabbababoabbabrabab abab aboabbabrabeabablabiabzababcababbaboab abdabeab aboabbaboabbabrababsab,ab absabeabnabdaboab abeabsabtabab abdabeab abnaboabtaboabbabrabiabab aboabbabrabeabpabuabbabtababcababbaboab,ab abfabiabcababbabmab abdabiabsabpabuabbabeabnabsababdaboabsab abeabmabpabuabbabeabnabhababbaboab abeab abab ablabiabqabuabiabdababcababbaboab,ab abbababsabtababnabdaboab abqabuabeab absabeaboabbabjabab ababsabsabiabnababdaboab aboab abcababbaboabnabtaboabbabrababtaboab abdabab aboabbaboabbabrabab abeab ababpabuabbaboabbabrabeabsabeabnabtababdabab abab abpabuabbablababnabiablabhababbab abdabeab abcababbabuabsabtaboabsab abpabuabbababoabbabrabab abqabuabeab aboab abpabuabbababgababmabeabnabtaboab absabeaboabbabjabab abfabeabiabtaboab ababnabtabeabcababbabiabpabuabbababdababmabeabnabtabeab,ab abfabiabcababbabnabdaboab abab abcababbaboabnabtaboabbabrababtababdabab aboabbabrabeabsabpabuabbaboabnabsababvabeablab abpabuabbabeablabab abiabmabeabdabiababtabab abdabeabvaboablabuabcababbaboab abcababbabsaboab abab aboabbaboabbabrabab abnababoab absabeaboabbabjabab abcababbaboabnabcababbablabuabiabdabab.ab
- D.abAabpabuabbaboabsab abab aboabbabrabeabablabiabzababcababbaboab abdabab ablabiabcababbabiabtababcababbaboab aboabbabrabeabgabuablababoabbabrab abeab abcababbaboabnabtaboabbabrababtababcababbaboab abfaboabbabrabmabablab,ab abmababsab ababnabtabeabsab abdaboab abiabnabiabcababbabiaboab abdabab aboabbaboabbabrabab,ab abdabeabvabeaboabbabrabab absabeaboabbabrab aboabbabtabiabdabab ababuabtaboabbabrabiabzababcababbaboab abpabuabbaboabbabrabeabvabiabab abdaboab abTaboabbabrabiabbabuabnabablab abdabeab abCaboabnabtababsab abpabuabbababoabbabrabab abqabuabeab abeabsabtabeab aboabbabrabgababoab abfabiabsabcababbablabiabzababdaboabbabrab aboabbabrabeabablabiabzabeab aboab abeabmabpabuabbabeabnabhababbaboab abeab abeabmabiabtabab abab abnaboabtabab abdabeab abeabmabpabuabbabeabnabhababbaboab͖ab abeabmab absabeabgabuabiabdabab,ab aboab aboabbabrabgababoab abcababbaboabnabtaboabbabrababtababnabtabeab abdabeabvabeaboabbabrabab ababcababbaboabmabpabuabbababnabhababbaboabbabrab abab abeabnabtaboabbabrabeabgabab abdaboab abmababtabeaboabbabrabiabablab abeab abab aboabbabrabeabablabiabzababcababbaboab abdabab aboabbaboabbabrabab,ab abfabiabcababbabnabdaboab abab abcababbaboabbabrabgaboab abdabeabsabtabeab ababpabuabbabeabnababsab abab ablabiabqabuabiabdababcababbaboab abeab abeabmabiabsabsababoab abdabab aboabbabrabdabeabmab abdabeab abpabuabbababgababmabeabnabtaboab.ab
Gabarito: alternativa correta destacada.
Comentario
Por que as demais estão erradas:
A alternativa B está incorreta porque o empenho e a liquidação continuam sendo etapas estritamente obrigatórias e indispensáveis para a realização de qualquer despesa pública, não tendo sido extintas.
A alternativa C está incorreta porque a realização de licitação e a reputação da empresa contratada não dispensam as fases de empenho e liquidação, sendo vedado o pagamento antecipado como regra geral.
A alternativa D está incorreta porque o Tribunal de Contas exerce o controle externo e não possui função executiva de realizar empenho ou emitir nota de empenho, atribuições que competem ao próprio órgão administrativo contratante.