memberOf
label: Membro de @pt-br
definition: Identifies a concept collection.

Apreciação conclusiva
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Benefícios
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Cadirreg
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Controle Externo
type: ConceptGroup
type: NamedIndividual

Contas
type: Concept
type: NamedIndividual
narrower: Tomada de contas especial

Dano ao erário
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Desvio de recursos
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Recurso de reconsideração
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Recurso de revisão
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Solicitação de informação do Congresso Nacional
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Tomada de contas especial
type: NamedIndividual
type: Concept
memberOf: Controle Externo
broader: Contas
definition: Processo formalizado, com rito próprio, que visa apurar responsabilidade por omissão ou irregularidade no dever de prestar contas ou por dano causado ao erário; sua finalidade é a apuração dos fatos, a identificação dos responsáveis, a quantificação do dano e a obtenção do respectivo ressarcimento (LOTCU, Art. 8º). (Fonte: BRASIL. Tribunal de Contas da União. Glossário de Controle Externo. Revisão set.2017). @pt-br
related: Recurso de reconsideração
related: Apreciação conclusiva
related: Benefícios
related: Solicitação de informação do Congresso Nacional
related: Tomador de contas
related: Dano ao erário
related: Desvio de recursos
related: Recurso de revisão
related: Cadirreg

Tomador de contas
type: Concept
type: NamedIndividual
related: Tomada de contas especial

Concept
type: Class

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

definition
sub property of: note
definition: Definição @pt-br
definition: A statement or formal explanation of the meaning of a concept.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.