{"id":97786,"date":"2026-05-26T16:59:58","date_gmt":"2026-05-26T19:59:58","guid":{"rendered":"https:\/\/www.ce.gov.br\/cge\/?page_id=97786"},"modified":"2026-05-26T17:00:02","modified_gmt":"2026-05-26T20:00:02","slug":"instrucoes-normativas-2","status":"publish","type":"page","link":"https:\/\/www.ce.gov.br\/cge\/instrucoes-normativas-2\/","title":{"rendered":"Instru\u00e7\u00f5es Normativas"},"content":{"rendered":"\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u00a0<a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2026\/03\/INSTRUCAO-NORMATIVA-No02.2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa CGE N\u00ba 02\/2025, DE 21 de outubro de 2025 (D.O.E. 24 de outubro de 2025)<\/a><\/summary>\n<p>Disp\u00f5e sobre a obrigatoriedade do registro de informa\u00e7\u00f5es indispens\u00e1veis relativas \u00e0 concess\u00e3o de di\u00e1rias, com vistas \u00e0 promo\u00e7\u00e3o da transpar\u00eancia p\u00fablica.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2025\/03\/INSTRUCAO-NORMATIVA-CGE-No012025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa CGE N\u00ba 01\/2025, DE 11 de fevereiro de 2025 (D.O.E. 14 de fevereiro de 2025)<\/a><\/summary>\n<p>Aprova o C\u00f3digo de \u00c9tica do Agente de Ouvidoria no \u00c2mbito do Sistema de Ouvidoria do Poder Executivo do Estado do Cear\u00e1.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2024\/02\/DOE-17.01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa N\u00ba 02\/2023, DE 11 de dezembro de 2023 (D.O.E. 17 de janeiro de 2024)<\/a><\/summary>\n<p>Estabelece procedimentos e crit\u00e9rios para o tratamento e encaminhamento das den\u00fancias de ouvidoria para as unidades dos \u00f3rg\u00e3os e entidades do Poder Executivo Estadual.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2023\/12\/in-02.2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa N\u00ba 002\/2022, DE 20 dezembro de 2022 (D.O.E. 20 de dezembro de 2022)<\/a><\/summary>\n<p>Estabelece procedimentos e crit\u00e9rios para o tratamento e encaminhamento das den\u00fancias de ouvidoria para as unidades dos \u00f3rg\u00e3os e entidades do Poder Executivo Estadual.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2023\/10\/do20220311p03-INSTRUCAO-NORMATIVA-No0012022-de-08-de-marco-de-2022.-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa N\u00ba 001\/2022, DE 08 de mar\u00e7o de 2022 (D.O.E. 11 de mar\u00e7o de 2022)<\/a><\/summary>\n<p>Disp\u00f5e sobre procedimentos para os processos administrativos de aquisi\u00e7\u00e3o de bens e servi\u00e7os de tecnologia da informa\u00e7\u00e3o e comunica\u00e7\u00e3o (TIC) no \u00e2mbito da administra\u00e7\u00e3o p\u00fablica Estadual, sujeitos \u00e0 delibera\u00e7\u00e3o da Secretaria de Planejamento e Gest\u00e3o, e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2022\/08\/IN-CONJUNTA-02.2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta SEPLAG\/CGE\/SEFAZ N\u00ba 002\/2022, DE 28 de junho de 2022 (D.O.E. 28 de junho de 2022)<\/a><\/summary>\n<p>Disciplina o uso da conta corrente vinculada \u2013 bloqueada para movimenta\u00e7\u00e3o, a que se refere a Lei n\u00ba 15.950, de 14 de janeiro de 2016, alterada pela Lei n\u00ba 16.910, de 19 de junho de 2019.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2021\/12\/IN-01.2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa N\u00ba 01\/2021, DE 21 de dezembro de 2021 (D.O.E. 29 de dezembro de 2021)<\/a><\/summary>\n<p>Disp\u00f5e sobre os procedimentos de sindic\u00e2ncia patrimonial no \u00e2mbito do Poder Executivo do Estado.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2021\/11\/IN-02.2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa N\u00ba 002\/2021, DE 05 de novembro de 2021 (D.O.E. 19 de novembro de 2021)<\/a><\/summary>\n<p>Disp\u00f5e sobre Disciplina o uso da conta corrente vinculada \u2013 bloqueada para movimenta\u00e7\u00e3o, a que se refere a lei n\u00ba15.950, de 14 de janeiro de 2016.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2022\/01\/IN-CONJUNTA-CASA-CIVIL-CGE-SEFAZ-SEPLAG.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta CASA CIVIL\/SEFAZ\/SEPLAG\/CGE\/PGE N\u00ba 01\/2021, DE 23 de agosto de 2021 (D.O.E. 23 de agosto de 2021)<\/a><\/summary>\n<p>Define as rotinas operacionais do Programa de Coopera\u00e7\u00e3o Federativa previsto na Lei Complementar N\u00ba 234, de 09 de mar\u00e7o de 2021, com reda\u00e7\u00e3o alterada pela Lei Complementar N\u00ba 243, de 31 de maio de 2021.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2023\/12\/in-02.2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2021\/07\/INSTRUCAO-NORMATIVA-SEGES-ME-No-65-DE-7-DE-JULHO-DE-2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa SEGES\/ME N\u00ba 65, DE 7 de julho de 2021 (D.O.E. 8 de julho de 2021)<\/a><\/summary>\n<p>Disp\u00f5e sobre o procedimento administrativo para a realiza\u00e7\u00e3o de pesquisa de pre\u00e7os para aquisi\u00e7\u00e3o de bens e contrata\u00e7\u00e3o de servi\u00e7os em geral, no \u00e2mbito da administra\u00e7\u00e3o p\u00fablica federal direta, aut\u00e1rquica e fundacional.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2020\/10\/do20201020p01.pdf.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa CGE N\u00ba 01\/2020, de 10 de setembro de 2020 (D.O.E. 20 de outubro de 2020)<\/a><\/summary>\n<p>Estabelece normas para observ\u00e2ncia \u00e0s atribui\u00e7\u00f5es do ouvidor setorial previstas no art. 28, do decreto estadual n\u00ba33.485, de 21 de fevereiro de 2020, e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2022\/01\/IN-CONJUNTA-CASA-CIVIL-CGE-SEFAZ-SEPLAG.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2020\/05\/INSTRU%C3%87%C3%83O-NORMATIVA-SAP-N%C2%BA03.2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa SAP N\u00ba 07\/2020, de 1\u00ba de abril de 2020 (D.O.E. 02 de abril de 2020)<\/a><\/summary>\n<p>Estabelece e padroniza normas e procedimentos operacionais do Sistema Penitenci\u00e1rio do Estado do Cear\u00e1.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2021\/10\/IN-01.2017.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa N\u00ba01\/2017, DE 13 de fevereiro de 2017 (D.O.E. 15 de fevereiro de 2017)<\/a><\/summary>\n<p>Disp\u00f5e sobre procedimentos para os processos administrativos de aquisi\u00e7\u00e3o de bens e servi\u00e7os de Tecnologia da Informa\u00e7\u00e3o e Comunica\u00e7\u00e3o (TIC) no \u00e2mbito da administra\u00e7\u00e3o p\u00fablica estadual, sujeitos \u00e0 delibera\u00e7\u00e3o da secretaria de planejamento e gest\u00e3o, e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/IN-CONJUNTA-PGE_CGE_001_2016-DOE.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta PGE\/CGE n\u00ba 01\/2016, de 29 de junho de 2016 (D.O.E de 01 de julho de 2016)<\/a><\/summary>\n<p>Estabelece normas para observ\u00e2ncia \u00e0 restri\u00e7\u00e3o prevista no art.23, \u201ccaput\u201d, \u00a7\u00a73\u00ba e 4\u00ba, da Lei Complementar Federal N\u00ba101, de 04 de maio de 2000, por ocasi\u00e3o da celebra\u00e7\u00e3o e\/ou execu\u00e7\u00e3o de conv\u00eanio ou instrumento cong\u00eanere que envolvam a transfer\u00eancia volunt\u00e1ria de recursos estaduais para munic\u00edpios cearenses.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/IN-Conjunta-CGE_SEFAZ_SEPLAG-01-2013.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta CGE\/SEFAZ\/SEPLAG n\u00ba 01\/2013, de 01 de novembro de 2013 (D.O.E de 20 de dezembro de 2013)<\/a><\/summary>\n<p>D\u00e1 nova reda\u00e7\u00e3o ao art.39 e acrescenta o art.40 \u00e0 Instru\u00e7\u00e3o Normativa Conjunta Secon\/Sefaz\/Seplag n\u00ba03\/2008, de 16 de junho de 2008, que disciplina a celebra\u00e7\u00e3o de termos de ajuste, que visem a transfer\u00eancia de recursos financeiros aos munic\u00edpios cearenses que tenham por objeto a execu\u00e7\u00e3o de projetos apresentados no \u00e2mbito do Programa de Coopera\u00e7\u00e3o Federativa e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2021\/07\/INSTRUCAO-NORMATIVA-SEGES-ME-No-65-DE-7-DE-JULHO-DE-2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/IN-Conjunta-CGE.SEINFRA-n%C2%BA.-01.2010-Pagamento-de-medi%C3%A7%C3%B5es-de-obras-p%C3%BAblicas.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta PGE\/CGE\/SEINFRA N\u00ba 001\/2011, de 22 de dezembro de 2011 (D.O.E 28 de dezembro de 2011)<\/a><\/summary>\n<p>D\u00e1 nova reda\u00e7\u00e3o ao inciso II, al\u00ednea a, do art.8\u00ba, aos incisos I, V, VI, VIII e XVI e \u00a71\u00ba do art.10 e acresce os incisos XXII, XXIII, XXIV e XXV ao art.10 da Instru\u00e7\u00e3o Normativa Conjunta CGE\/SEINFRA n\u00ba001\/2010, de 22 de fevereiro de 2010, que uniformiza os procedimentos e rotinas a serem observados pelos \u00f3rg\u00e3os e entidades do Governo do Estado do Cear\u00e1 na execu\u00e7\u00e3o de despesas relativas \u00e0s obras e servi\u00e7os de engenharia e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/IN-CONJUNTA-PGE_CGE_001_2016-DOE.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-N%C2%BA-001-2010-de-17-02-2010-D.O.E-de-22-02-2010.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa n\u00ba 001\/2010 de 17 de fevereiro de 2010 (D.O.E 22 de fevereiro de 2010)<\/a><\/summary>\n<p>Uniformiza os procedimentos e rotinas, a serem observados pelos \u00f3rg\u00e3os e entidades do Governo do Estado do Cear\u00e1, na execu\u00e7\u00e3o de despesas relativas \u00e0s obras e servi\u00e7os de engenharia e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-Conjunta-CGE-SEFA-SEPLAG-N%C2%BA-01-2009-de-13-07-09-11-08-2009.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta CGE\/SEFAZ\/SEPLAG n\u00ba 01\/2009, de 13 de julho de 2009 (D.O.E de 11 de agosto de 2009)<\/a><\/summary>\n<p>D\u00e1 nova reda\u00e7\u00e3o ao \u00a73\u00ba do art.2\u00ba da Instru\u00e7\u00e3o Normativa Conjunta SECON\/SEFAZ\/SEPLAG n\u00ba 01\/2005, de 27 de janeiro de 2005, que disciplina a celebra\u00e7\u00e3o de conv\u00eanios, acordos, ajustes ou outros instrumentos cong\u00eaneres, que visem \u00e0 transfer\u00eancia de recursos financeiros, que tenham por objeto a execu\u00e7\u00e3o de projetos ou a realiza\u00e7\u00e3o de eventos e ao inc. I do art.7\u00ba da Instru\u00e7\u00e3o Normativa Conjunta SECON\/SEFAZ\/SEPLAG n\u00ba 03 de 16 de junho de 2008, que disciplina a celebra\u00e7\u00e3o de termos de ajustes, que visem \u00e0 transfer\u00eancia de recursos financeiros aos Munic\u00edpios Cearenses, que tenham por objeto a execu\u00e7\u00e3o de projetos apresentados no \u00e2mbito do programa de coopera\u00e7\u00e3o federativa e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-SECON-n.%C2%BA-01-2009-D.O.E-de-13-02-2009.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa SECON n\u00ba 01\/2009, de 10 de fevereiro de 2009 (D.O.E 13 de fevereiro de 2009)<\/a><\/summary>\n<p>Estabelece normas de organiza\u00e7\u00e3o e apresenta\u00e7\u00e3o das contas anuais dos administradores e respons\u00e1veis por recursos p\u00fablicos, no \u00e2mbito do Poder Executivo do Estado do Cear\u00e1.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/IN-Conjunta-CGE.SEINFRA-n%C2%BA.-01.2010-Pagamento-de-medi%C3%A7%C3%B5es-de-obras-p%C3%BAblicas.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-Conjunta-SECON-SEFAZ-SEPLAG-N%C2%BA-03-de-16-06-2008-D.O.E-de-08-08-2008.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta SECON\/SEFAZ\/SEPLAG n\u00ba 03, de 16 de junho 2008 (D.O.E 08 de agosto de 2008)<\/a><\/summary>\n<p>Disciplina a celebra\u00e7\u00e3o de termos de ajustes, que visem a transfer\u00eancia de recursos financeiros aos munic\u00edpios cearenses, que tenham por objeto a execu\u00e7\u00e3o de projetos apresentados no \u00e2mbito do programa de coopera\u00e7\u00e3o federativa e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-N%C2%BA-001-2010-de-17-02-2010-D.O.E-de-22-02-2010.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-Conjunta-CGE-SEFA-SEPLAG-N%C2%BA-01-2009-de-13-07-09-11-08-2009.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-SECON-n%C2%BA-01-29-03-2008-D.O.E-18-03-2008..pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa SECON n\u00ba 01, de 29 de fevereiro de 2008 (D.O.E 18 de mar\u00e7o de 2008)<\/a><\/summary>\n<p>Estabelece normas de organiza\u00e7\u00e3o e apresenta\u00e7\u00e3o das presta\u00e7\u00f5es de contas anuais e tomada de contas especiais dos gestores e respons\u00e1veis por recursos p\u00fablicos, do poder Executivo Estadual.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-Tribunal-de-Contas-do-Estado-n%C2%BA.-01-2007-19-12-2007-DOE-de-21-12-2007.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Tribunal de Contas do Estado n\u00ba 01\/2007, de 19 de dezembro de 2007 (D.O.E 21 de dezembro de 2007)<\/a><\/summary>\n<p>Altera as Instru\u00e7\u00f5es Normativas n\u00ba 01\/2005, n\u00ba 02\/2005 e n\u00ba 03\/2005.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-SECON-n.%C2%BA-01-2009-D.O.E-de-13-02-2009.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-SECON-n%C2%BA-01-29-03-2008-D.O.E-18-03-2008..pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-CONJUNTA-SECON-SEFAZ-N%C2%BA1-01-03-2007-D.O.E-12-03-2007..pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Conjunta SECON\/SEFAZ n\u00ba 01\/2007, de 01 de mar\u00e7o de 2007 (D.O.E 12 de mar\u00e7o de 2007)<\/a><\/summary>\n<p>Estabelece normas de organiza\u00e7\u00e3o e apresenta\u00e7\u00e3o das presta\u00e7\u00f5es de contas anuais e tomada de contas especiais dos gestores e respons\u00e1veis por recursos p\u00fablicos, do Poder Executivo Estadual.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-SECON-n%C2%BA-01-08-03-2006-D.O.E-14-03-2006..pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Orienta\u00e7\u00e3o Normativa n\u00ba 1\/2005, de 31 de mar\u00e7o de 2005 (D.O.E 04 de abril de 2005)<\/a><\/summary>\n<p>Aprova o programa de auditoria de gest\u00e3o ampliado e simplificado a ser aplicado sobre as presta\u00e7\u00f5es de contas anuais dos \u00f3rg\u00e3os e entidades da administra\u00e7\u00e3o estadual, referentes ao exerc\u00edcio de 2005.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-COGERF-n%C2%BA-03-22-11-2005-D.O.E-09-12-2005.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa COGERF n\u00ba 03\/2005, de 22 de novembro de 2005 (D.O.E 09 de dezembro de 2005)<\/a><\/summary>\n<p>Regulamenta o procedimento de regulariza\u00e7\u00e3o na entrega da Guia de Recolhimento do Fundo por Tempo de Servi\u00e7o e Informa\u00e7\u00f5es \u00e0 Previd\u00eancia Social (GFIP) perante a Administra\u00e7\u00e3o Direta e Indireta do Estado do Cear\u00e1.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-TRIBUNAL-DE-CONTAS-DO-ESTADO-DO-CEAR%C3%81-n%C2%BA-02-16-03-2005-D.O.E-14-04-2005..pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Tribunal de Contas do Estado do Cear\u00e1 n\u00ba 02, de 16 de mar\u00e7o de 2005 (D.O.E 14 de abril de 2005)<\/a><\/summary>\n<p>Disp\u00f5e sobre a instaura\u00e7\u00e3o e organiza\u00e7\u00e3o de processos de tomadas de contas especial e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-TRIBUNAL-DE-CONTAS-DO-ESTADO-DO-CEARA-n%C2%BA-01-16-03-2005-D.O.E-14-04-2005..pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa Tribunal de Contas do Estado do Cear\u00e1 n\u00ba 01, de 16 de mar\u00e7o de 2005 (D.O.E 14 de abril de 2005)<\/a><\/summary>\n<p>Aprova o manual de instru\u00e7\u00e3o de processos de tomada e presta\u00e7\u00e3o de contas anuais.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-COGERF-n%C2%BA-03-22-11-2005-D.O.E-09-12-2005.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-CONJUNTA-SECON-SEFAZ-SEPLAN-n%C2%BA-01-27-01-2005-D.O.E-31-01-2005.-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa CONJUNTA SECON\/SEFAZ\/SEPLAN n\u00ba 01, de 27 de janeiro de 2005 (D.O.E, 31 de janeiro de 2005)<\/a><\/summary>\n<p>Disciplina a celebra\u00e7\u00e3o de conv\u00eanios, acordos, ajustes, ou outros instrumentos cong\u00eaneres, que visem a transfer\u00eancia de recursos financeiros, que tenham por objeto a execu\u00e7\u00e3o de projetos ou a realiza\u00e7\u00e3o de eventos e d\u00e1 outras provid\u00eancias.<\/p>\n<\/details>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-GABSEC-n%C2%BA-02-19-07-2004-D.O.E-04-08-2004..pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instru\u00e7\u00e3o Normativa GABSEC n\u00ba 002 , de 19 de julho de 2004 (D.O.E, 04 de agosto de 2004)<\/a><\/summary>\n<p>Estabelece orienta\u00e7\u00f5es para a racionaliza\u00e7\u00e3o das despesas relacionadas ao consumo de energia el\u00e9trica nos im\u00f3veis afetados \u00e0 administra\u00e7\u00e3o p\u00fablica estadual.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-TRIBUNAL-DE-CONTAS-DO-ESTADO-DO-CEARA-n%C2%BA-01-16-03-2005-D.O.E-14-04-2005..pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n<\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-CPFCP-n%C2%BA-01-12-01-2000-D.O.E-13-01-2000.pdf\">Instru\u00e7\u00e3o Normativa CPFCP n\u00ba 01, de 12 de janeiro de 2000 (D.O.E 13 de janeiro de 2000)<\/a><\/summary>\n<p>Estabelece requisitos para a instru\u00e7\u00e3o, a tramita\u00e7\u00e3o de processos sujeitos \u00e0 manifesta\u00e7\u00e3o da Comiss\u00e3o de Programa\u00e7\u00e3o Financeira e Cr\u00e9dito P\u00fablico e a execu\u00e7\u00e3o de atos administrativos deles decorrentes.<\/p>\n<\/details>\n\n\n\n<p><a href=\"https:\/\/www.cge.ce.gov.br\/wp-content\/uploads\/sites\/20\/2018\/04\/Instru%C3%A7%C3%A3o-Normativa-CPFCP-n%C2%BA-01-12-01-2000-D.O.E-13-01-2000.pdf\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":28,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-97786","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Instru\u00e7\u00f5es Normativas - Controladoria e Ouvidoria Geral do Estado<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Instru\u00e7\u00f5es Normativas - Controladoria e Ouvidoria Geral do Estado\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Controladoria e Ouvidoria Geral do Estado\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-26T20:00:02+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/instrucoes-normativas-2\\\/\",\"url\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/instrucoes-normativas-2\\\/\",\"name\":\"Instru\u00e7\u00f5es Normativas - Controladoria e Ouvidoria Geral do Estado\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/#website\"},\"datePublished\":\"2026-05-26T19:59:58+00:00\",\"dateModified\":\"2026-05-26T20:00:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/instrucoes-normativas-2\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/instrucoes-normativas-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/instrucoes-normativas-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Instru\u00e7\u00f5es Normativas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/#website\",\"url\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/\",\"name\":\"Controladoria e Ouvidoria Geral do Estado\",\"description\":\"Controladoria e Ouvidoria Geral do Estado\",\"publisher\":{\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/#organization\",\"name\":\"Controladoria e Ouvidoria Geral do Estado\",\"url\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"http:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/wp-content\\\/uploads\\\/sites\\\/20\\\/2017\\\/11\\\/clara.png\",\"contentUrl\":\"http:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/wp-content\\\/uploads\\\/sites\\\/20\\\/2017\\\/11\\\/clara.png\",\"width\":559,\"height\":106,\"caption\":\"Controladoria e Ouvidoria Geral do Estado\"},\"image\":{\"@id\":\"https:\\\/\\\/ww16.ce.gov.br\\\/cge\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Instru\u00e7\u00f5es Normativas - Controladoria e Ouvidoria Geral do Estado","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/","og_locale":"pt_BR","og_type":"article","og_title":"Instru\u00e7\u00f5es Normativas - Controladoria e Ouvidoria Geral do Estado","og_url":"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/","og_site_name":"Controladoria e Ouvidoria Geral do Estado","article_modified_time":"2026-05-26T20:00:02+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"9 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/","url":"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/","name":"Instru\u00e7\u00f5es Normativas - Controladoria e Ouvidoria Geral do Estado","isPartOf":{"@id":"https:\/\/ww16.ce.gov.br\/cge\/#website"},"datePublished":"2026-05-26T19:59:58+00:00","dateModified":"2026-05-26T20:00:02+00:00","breadcrumb":{"@id":"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ww16.ce.gov.br\/cge\/instrucoes-normativas-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/ww16.ce.gov.br\/cge\/"},{"@type":"ListItem","position":2,"name":"Instru\u00e7\u00f5es Normativas"}]},{"@type":"WebSite","@id":"https:\/\/ww16.ce.gov.br\/cge\/#website","url":"https:\/\/ww16.ce.gov.br\/cge\/","name":"Controladoria e Ouvidoria Geral do Estado","description":"Controladoria e Ouvidoria Geral do Estado","publisher":{"@id":"https:\/\/ww16.ce.gov.br\/cge\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ww16.ce.gov.br\/cge\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/ww16.ce.gov.br\/cge\/#organization","name":"Controladoria e Ouvidoria Geral do Estado","url":"https:\/\/ww16.ce.gov.br\/cge\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/ww16.ce.gov.br\/cge\/#\/schema\/logo\/image\/","url":"http:\/\/ww16.ce.gov.br\/cge\/wp-content\/uploads\/sites\/20\/2017\/11\/clara.png","contentUrl":"http:\/\/ww16.ce.gov.br\/cge\/wp-content\/uploads\/sites\/20\/2017\/11\/clara.png","width":559,"height":106,"caption":"Controladoria e Ouvidoria Geral do Estado"},"image":{"@id":"https:\/\/ww16.ce.gov.br\/cge\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/pages\/97786","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/comments?post=97786"}],"version-history":[{"count":1,"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/pages\/97786\/revisions"}],"predecessor-version":[{"id":97798,"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/pages\/97786\/revisions\/97798"}],"wp:attachment":[{"href":"https:\/\/www.ce.gov.br\/cge\/wp-json\/wp\/v2\/media?parent=97786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}