{"tema_id":"8795","string":"Trancamento das contas","created":"2020-09-18 17:43:38","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"ab","@value":"O Tribunal ordenar\u00e1 o trancamento das contas consideradas iliquid\u00e1veis quando caso fortuito ou de for\u00e7a maior, comprovadamente alheio \u00e0 vontade do respons\u00e1vel, tornar materialmente imposs\u00edvel o julgamento de m\u00e9rito.$vBRASIL. Tribunal de Contas da Uni\u00e3o. Resolu\u00e7\u00e3o TCU N\u00ba 246, de 30 de novembro de 2011. "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB$9vcetcu "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000214313 "},{"@type":"MARC Header","@lang":"ab","@value":"=908  180920da|azn||babn\\\\\\\\\\\nana\\\\d "},{"@type":"MARC Header","@lang":"ab","@value":"=BAS  \\$a328.3456 - Controle Externo$9basvce "},{"@type":"MARC Header","@lang":"ab","@value":"=CAT  \\$aSENGER1$b30$c20200916$lSEN10$h2040 "}]}