Apostilamento e Convênio: Como Funciona?

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O apostilamento é o mero registro nos contratos administrativos, realizado no verso da última página ou em outro documento juntado ao contrato utilizado para os casos de reajuste em sentido estrito (por índices), reajuste em sentido amplo (repactuação) e reequilíbrio econômico-financeiro do contrato (teoria da imprevisão), além de compensações ou sanções financeiras decorrentes das condições de pagamento e empenho de dotações orçamentárias suplementares.


A Instrução Normativa nº 02/2008 do MPOG, que regulamenta os contratos administrativos com dedicação exclusiva de mão-de-obra inicialmente determinou que as repactuações deveriam ocorrer por meio de termos aditivos, mas sua redação atual vai ao encontro da Lei nº 8.666/93 e estabelece que a formalização das repactuações ocorra por meio de apostilamento.

Lei 8.666: § 8o A variação do valor contratual para fazer face ao reajuste de preços previsto no próprio contrato, as atualizações, compensações ou penalizações financeiras decorrentes das condições de pagamento nele previstas, bem como o empenho de dotações orçamentárias suplementares até o limite do seu valor corrigido, não caracterizam alteração do mesmo, podendo ser registrados por simples apostila, dispensando a celebração de aditamento.


O TCU recomenda que as repactuações sejam processadas por termo aditivo, mas, conforme já demonstrado, tal recomendação, apesar de prudente, carece de suporte normativo.


A prudência da recomendação do TCU se explica pela necessidade do termo aditivo ser analisado pela consultoria jurídica do órgão ou entidade e publicado na imprensa oficial, o que é desnecessário no apostilamento.

QUESTÃO CERTA: A propósito das licitações, dos contratos, dos convênios e do sistema de registro de preços, julgue o item a seguir com base nas orientações normativas da AGU. Se a União, por intermédio de determinado órgão federal situado em um estado da Federação, celebrar convênio cuja execução envolva a alocação de créditos de leis orçamentárias subsequentes, a consequente indicação do crédito orçamentário do respectivo empenho para atender aos exercícios posteriores dispensará a elaboração de termo aditivo, bem como a prévia aprovação pela consultoria jurídica da União no mencionado estado.

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Como o próprio enunciado da questão esclareceu, a Banca demandou que a resposta se desse com base nas orientações normativas da AGU. E, nesse caso específico, incidiria a norma contida na Orientação Normativa AGU n.º 40, de 26/02/2014, que ora transcrevo:

nos convênios cuja execução envolva a alocação de créditos de leis orçamentárias subsequentes, a indicação do crédito orçamentário e do respectivo empenho para atender à despesa relativa aos exercícios posteriores poderá ser formalizada, relativamente a cada exercício, por meio de apostila. Tal medida dispensa o prévio exame e aprovação pela assessoria jurídica.”

Como se vê, justamente por autorizar formalização via apostila, está correto sustentar que, nesta hipótese, seria dispensável o termo aditivo do contrato. Do exposto, acertada a proposição sob análise.

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