After reviewing the appeal, the TCE-ES (State Court of Accounts) dismissed the fine against managers who worked at the Regional Health Supervision of Colatina.

The counselors ofEspírito Santo State Court of Accounts (TCE-ES)In a review process, the irregularities previously imposed on the managers of the Regional Health Superintendency of Colatina have been lifted. The new ruling was made during a session following the acceptance of an appeal filed by one of the former managers. 

This year in May, the counselors of the First Chamber analyzed the 2024 accounts of the Superintendence.At that time, three issues were highlighted: the absence of job segregation; expenses incurred without prior commitment; and discrepancies between inventory and stock values. 

Due to these issues, the managers Kamila de Sales Roldi Correa, Maricelis Caetano Engelhard, and Elisangela Pereira de Souza had their accounts deemed irregular and received individual fines amounting toR$ 1,000. 

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One of the former managers who was convicted filed an appeal to the TCE-ES, arguing that she only held the position of expense orderer at the institution for 15 days, during the titular's vacation. She also pointed out that the process did not describe the individualization of responsibility or demonstrate the link between her conduct and the identified irregularities. 

"For example, in the case of the irregularity 'expenses without prior commitment,' the agents who ordered, authorized, and failed to perform their duty to commit the expense were not identified, nor were the dates of each irregular payment indicated," the appeal stated. 

The process rapporte, Councilor Davi Diniz, agreed with the defense's arguments. "Due to the deficient responsibility matrix, it is impossible to establish the causal links in an individualized manner, as well as to fairly analyze the culpability of both the appellant and the other managers, in order to assess the penalty and the extent of the act," he affirmed. 

"In the pursuit of always finding the best and fairest solution for concrete cases, I believe that from the review of the records, it is indeed possible to verify that there was no proper individualization of the appellant's conduct, nor that of the other responsible parties, and it is not possible to analyze the entire causal nexus chain between the behavior and the irregularities found, in order to clarify the degree of responsibility and the extent of culpability that each responsible party should or should not bear," Diniz added in his vote. 

Consequently, the effects of the appeal were extended to all managers cited in the process. "In view of all the above, I admit this appeal and, on the merits, I grant it in full, in order to dismiss the irregularities and the fine imposed on Elisangela Pereira de Souza, with the subsequent approval of her accounts, as well as to extend the effects of this Reconsideration Appeal to Mrs. Kamila de Sales Roldi Correa and Maricelis Caetano Engelhardt," concluded Davi Diniz in a vote unanimously followed by the other TCE-ES counselors. 

Process TC 2703/2026