ACÓRDÃO Nº 6385/2024 - TCU - 2ª Câmara (parte 1 de 2)

ACÓRDÃO Nº 6385/2024 - TCU - 2ª Câmara
1. Processo nº TC 037.428/2023-3.
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial.
3. Responsável: Magno Augusto Bacelar Nunes (595.***.***-15).
4. Unidade Jurisdicionada: Município de Chapadinha-MA.
5. Relator: Ministro Augusto Nardes.
6. Representante do Ministério Público: Procurador Marinus Eduardo De Vries
Marsico.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de Contas
Especial (AudTCE).
8. Representação legal: não há.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Ministério do Desenvolvimento e Assistência Social, Família e Combate à
Fome, em razão de não comprovação da regular aplicação dos recursos repassados pela
União por meio do Fundo Nacional de Assistência Social - FNAS.
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em Sessão da
Segunda Câmara, ante as razões expostas pelo Relator, em:
9.1. considerar revel o responsável Magno Augusto Bacelar Nunes, para todos
os efeitos, dando-se prosseguimento ao processo, com fulcro no art. 12, § 3º, da Lei
8.443/1992;
9.2. julgar irregulares, nos termos dos arts. 1º, inciso I, 16, inciso III, alíneas "b"
e "c", da Lei 8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma Lei, as contas do
responsável Magno Augusto Bacelar Nunes, condenando-o ao pagamento das importâncias
a seguir especificadas, atualizadas monetariamente e acrescidas dos juros de mora,
calculadas a partir das datas discriminadas até a data da efetiva quitação do débito,
fixando-lhe o prazo de quinze dias, para que comprove, perante o Tribunal, o recolhimento
das referidas quantias aos cofres do Fundo Nacional de Assistência Social, nos termos do
art. 23, inciso III, alínea "a", da citada lei, c/c o art. 214, inciso III, alínea "a", do Regimento
Interno do TCU:
. .Data de ocorrência .Valor histórico (R$)
. .3/1/2019 .999,37
. .3/1/2019 .777,57
. .3/1/2019 .906,84
. .3/1/2019 .1.667,31
. .3/1/2019 .2.781,68
. .3/1/2019 .3.026,93
. .3/1/2019 .4.388,40
. .4/1/2019 .110,99
. .4/1/2019 .180,88
. .8/1/2019 .284,22
. .8/1/2019 .10,15
. .8/1/2019 .216,98
. .8/1/2019 .391,28
. .8/1/2019 .443,67
. .8/1/2019 .443,67
. .8/1/2019 .10,49
. .8/1/2019 .50,51
. .8/1/2019 .50,51
. .8/1/2019 .50,51
. .14/1/2019 .1.677,59
. .17/1/2019 .398,77
. .17/1/2019 .345,53
. .17/1/2019 .339,59
. .18/1/2019 .2.413,30
. .22/1/2019 .7.690,00
. .22/1/2019 .10.512,12
. .22/1/2019 .10.512,12
. .22/1/2019 .10.512,12
. .24/1/2019 .1.559,64
. .25/1/2019 .206,19
. .25/1/2019 .186,39
. .25/1/2019 .1.090,00
. .25/1/2019 .10,15
. .31/1/2019 .45,72
. .31/1/2019 .211,14
. .31/1/2019 .1.399,22
. .31/1/2019 .314,52
. .1/2/2019 .9.289,11
. .1/2/2019 .6.142,90
. .1/2/2019 .2.822,16
. .1/2/2019 .7.085,56
. .1/2/2019 .12.789,75
. .1/2/2019 .3.926,16
. .1/2/2019 .9.661,93
. .1/2/2019 .12.854,24
. .1/2/2019 .24.934,53
. .1/2/2019 .3.044,76
. .1/2/2019 .6.432,64
. .1/2/2019 .7.350,80
. .1/2/2019 .1.904,00
. .1/2/2019 .4.590,80
. .4/2/2019 .2.520,00
. .4/2/2019 .114,35
. .5/2/2019 .284,22
. .5/2/2019 .10,18
. .8/2/2019 .4.967,23
. .8/2/2019 .4.976,78
. .8/2/2019 .5.819,27
. .8/2/2019 .4.969,29
. .8/2/2019 .5.898,52
. .11/2/2019 .5.047,00
. .11/2/2019 .5.105,80
. .13/2/2019 .0,39
. .13/2/2019 .172,92
. .13/2/2019 .879,84
. .13/2/2019 .258,00
. .13/2/2019 .48,24
. .13/2/2019 .119,90
. .14/2/2019 .6.638,89
. .14/2/2019 .6.593,26
. .15/2/2019 .13.826,36
. .15/2/2019 .10,18
. .20/2/2019 .361,76
. .22/2/2019 .4.961,54
. .22/2/2019 .3.082,41
. .22/2/2019 .4.079,96
. .22/2/2019 .1.825,00
. .22/2/2019 .3.431,52
. .22/2/2019 .5.777,90
. .22/2/2019 .2.341,25
. .22/2/2019 .1.998,35
. .22/2/2019 .10,18
. .22/2/2019 .10,18
. .25/2/2019 .221,23
. .27/2/2019 .391,89
. .27/2/2019 .135,77
. .28/2/2019 .7.479,12
. .28/2/2019 .6.142,90
. .28/2/2019 .2.822,16
. .28/2/2019 .6.167,40
. .28/2/2019 .25.174,79
. .28/2/2019 .32.135,93
. .28/2/2019 .10.113,90
. .28/2/2019 .918,16
. .28/2/2019 .12.989,66
. .28/2/2019 .7.288,50
. .28/2/2019 .3.044,76
. .1/3/2019 .2.474,57
. .1/3/2019 .441,26
. .7/3/2019 .1,20
. .7/3/2019 .284,22
. .7/3/2019 .10,18
. .7/3/2019 .172,92
. .7/3/2019 .1.061,85
. .7/3/2019 .120,29
. .13/3/2019 .7.307,94
. .14/3/2019 .3.745,11
. .14/3/2019 .1.836,32
. .14/3/2019 .1.904,00
. .14/3/2019 .7.812,64
. .14/3/2019 .8.336,64
. .14/3/2019 .5.694,80
. .21/3/2019 .11.850,00
. .21/3/2019 .10,18
. .22/3/2019 .829,30
. .25/3/2019 .1.156,29
. .28/3/2019 .10.185,27
. .3/4/2019 .10,98
. .3/4/2019 .10,98
. .4/4/2019 .6.142,90
. .4/4/2019 .3.745,11
. .4/4/2019 .7.479,12
. .4/4/2019 .5.233,80
. .4/4/2019 .6.167,40
. .4/4/2019 .34.466,88
. .4/4/2019 .918,16
. .4/4/2019 .25.878,79
. .4/4/2019 .12.989,66
. .5/4/2019 .1.342,91
. .5/4/2019 .368,32
. .5/4/2019 .467,35
. .5/4/2019 .400,92
. .8/4/2019 .284,22
. .8/4/2019 .10,18
. .8/4/2019 .8.417,00
. .8/4/2019 .5.588,95
. .8/4/2019 .8.826,80
. .8/4/2019 .537,71
. .8/4/2019 .616,00
. .8/4/2019 .10,18
. .8/4/2019 .10,18
. .8/4/2019 .10,18
. .8/4/2019 .10,18
. .8/4/2019 .144,77
. .8/4/2019 .225,74
. .8/4/2019 .139,08
. .9/4/2019 .4.000,00
. .10/4/2019 .1.116,20
. .15/4/2019 .1.993,00
. .15/4/2019 .1.994,00
. .15/4/2019 .10,18
. .15/4/2019 .10,18
. .15/4/2019 .5.694,80
. .15/4/2019 .4.638,52
. .15/4/2019 .7.812,64
. .15/4/2019 .9.254,80
. .17/4/2019 .1.897,36
. .17/4/2019 .170,20
. .17/4/2019 .172,92
. .17/4/2019 .1.067,06
. .17/4/2019 .6.125,37
. .17/4/2019 .5.978,46
. .17/4/2019 .6.339,61
. .17/4/2019 .300,47
. .23/4/2019 .2.000,00
. .23/4/2019 .2.000,00
. .23/4/2019 .1.200,00
. .23/4/2019 .1.200,00
. .23/4/2019 .1.200,00
. .23/4/2019 .1.200,00
. .23/4/2019 .1.090,00
. .23/4/2019 .1.090,00
. .23/4/2019 .10,18
. .23/4/2019 .10,18
. .25/4/2019 .1.445,50
. .25/4/2019 .3.008,00
. .25/4/2019 .3.892,00
. .29/4/2019 .2.810,35
. .29/4/2019 .138,58
. .29/4/2019 .51,29
. .29/4/2019 .276,68
. .29/4/2019 .238,39
. .29/4/2019 .101,63
. .2/5/2019 .17.164,50
. .2/5/2019 .8.298,48
. .2/5/2019 .3.745,11
. .2/5/2019 .5.233,80
. .2/5/2019 .6.167,40
. .2/5/2019 .34.466,88
. .2/5/2019 .12.789,75
. .2/5/2019 .25.668,14
. .2/5/2019 .918,16
. .2/5/2019 .9.711,33
. .2/5/2019 .4.900,00
. .2/5/2019 .10,18
. .2/5/2019 .3.044,76
. .3/5/2019 .5.140,00
. .3/5/2019 .10,18
. .6/5/2019 .1.552,31
. .6/5/2019 .284,22
. .6/5/2019 .10,18
. .6/5/2019 .170,20
. .6/5/2019 .172,92
. .6/5/2019 .885,06
. .6/5/2019 .21,96
. .6/5/2019 .384,06
. .6/5/2019 .426,50
. .10/5/2019 .119,90
. .14/5/2019 .5.931,50
. .14/5/2019 .1.297,00
. .14/5/2019 .10,18
. .14/5/2019 .10,18
. .15/5/2019 .5.764,61
. .15/5/2019 .3.740,32
. .15/5/2019 .7.812,64
. .15/5/2019 .5.694,80
. .15/5/2019 .11.091,12
. .22/5/2019 .1.179,20
. .27/5/2019 .7.876,99
. .30/5/2019 .10.174,29
. .3/6/2019 .7.533,12
. .3/6/2019 .2.236,32
. .3/6/2019 .18.724,50
. .3/6/2019 .9.192,64
. .3/6/2019 .5.326,30
. .3/6/2019 .6.467,40
. .3/6/2019 .14.369,66
. .3/6/2019 .30.788,72
. .3/6/2019 .26.124,44
. .3/6/2019 .6.287,98
. .3/6/2019 .6.084,01
. .3/6/2019 .600,61
. .3/6/2019 .402,68
. .3/6/2019 .463,68
. .3/6/2019 .109,98
. .3/6/2019 .226,79
. .3/6/2019 .139,19
. .5/6/2019 .284,22
. .5/6/2019 .10,18
. .5/6/2019 .6.000,00
. .6/6/2019 .2.000,00
. .6/6/2019 .2.000,00
. .6/6/2019 .10.512,12
. .11/6/2019 .2.021,94
. .13/6/2019 .51,29
. .18/6/2019 .31,20
. .18/6/2019 .177,70
. .18/6/2019 .172,92
. .18/6/2019 .1.110,41
. .18/6/2019 .10,98
. .18/6/2019 .119,90
. .19/6/2019 .1.139,40
. .19/6/2019 .1.208,01
. .21/6/2019 .5.694,80
. .21/6/2019 .3.740,32
. .21/6/2019 .9.192,64
. .21/6/2019 .11.091,12
. .26/6/2019 .18.724,50
. .26/6/2019 .8.980,42
. .26/6/2019 .2.236,32
. .26/6/2019 .1.996,50
. .26/6/2019 .3.122,16
. .26/6/2019 .29.408,72
. .26/6/2019 .10.696,96
. .26/6/2019 .22.876,24
. .26/6/2019 .10.174,29
. .27/6/2019 .3.044,76
. .3/7/2019 .1.200,00
. .3/7/2019 .1.200,00
. .3/7/2019 .5.188,00
. .3/7/2019 .10,18
. .3/7/2019 .1.200,00
. .3/7/2019 .1.200,00
. .3/7/2019 .1.090,00
. .3/7/2019 .1.090,00
. .3/7/2019 .10,18
. .3/7/2019 .10,18
. .4/7/2019 .5.689,56
. .4/7/2019 .5.345,04
. .4/7/2019 .8.974,95
. .5/7/2019 .3.563,08
. .5/7/2019 .1.600,00
. .5/7/2019 .10,18
. .8/7/2019 .99,90
. .8/7/2019 .284,22
. .8/7/2019 .10,18
. .8/7/2019 .709,15
. .8/7/2019 .10,98
. .9/7/2019 .455,45
. .9/7/2019 .66,77
. .9/7/2019 .221,23
. .9/7/2019 .456,22
. .9/7/2019 .455,45
. .10/7/2019 .1.800,29
. .11/7/2019 .2.000,00
. .11/7/2019 .1.200,00
. .11/7/2019 .51,29
. .11/7/2019 .4.082,20
. .11/7/2019 .9.106,79
. .11/7/2019 .10,18
. .11/7/2019 .10,18
. .11/7/2019 .1.200,00
. .11/7/2019 .135,77
. .11/7/2019 .850,00
. .11/7/2019 .1.650,00
. .11/7/2019 .1.090,00
. .11/7/2019 .10,18
. .11/7/2019 .10,18
. .11/7/2019 .10,18
. .12/7/2019 .3.740,32
. .12/7/2019 .5.694,80
. .12/7/2019 .9.192,64
. .15/7/2019 .1.045,00
. .15/7/2019 .10,18
. .16/7/2019 .8.792,36
. .18/7/2019 .10,98
. .18/7/2019 .585,01
. .19/7/2019 .1.987,44
. .19/7/2019 .1.306,40
. .19/7/2019 .1.375,92
. .19/7/2019 .10.450,00
. .19/7/2019 .7.959,72
. .19/7/2019 .10.512,12
. .19/7/2019 .1.947,00
. .19/7/2019 .1.318,80
. .22/7/2019 .14.259,50
. .22/7/2019 .3.739,20
. .22/7/2019 .2.000,00
. .22/7/2019 .1.200,00
. .22/7/2019 .10.512,12
. .22/7/2019 .10.512,12
. .22/7/2019 .10.512,12
. .23/7/2019 .17.598,64
. .25/7/2019 .1.420,30
. .25/7/2019 .3.545,50
. .29/7/2019 .750,50
. .29/7/2019 .196,80
. .29/7/2019 .213,75
. .29/7/2019 .550,00
. .30/7/2019 .10.576,82
. .30/7/2019 .2.528,48
. .1/8/2019 .3.810,00
. .1/8/2019 .800,00
. .1/8/2019 .4.178,00
. .1/8/2019 .800,00
. .1/8/2019 .4.559,43
. .1/8/2019 .2.657,10
. .1/8/2019 .5.120,32
. .1/8/2019 .3.440,32
. .1/8/2019 .4.178,16
. .1/8/2019 .800,00
. .1/8/2019 .600,00
. .1/8/2019 .400,00
. .1/8/2019 .400,00
. .1/8/2019 .600,00
. .1/8/2019 .574,47
. .1/8/2019 .349,03
. .1/8/2019 .412,28
. .5/8/2019 .2.160,50
. .5/8/2019 .10,98
. .5/8/2019 .2.359,25
. .8/8/2019 .52,56
. .8/8/2019 .56,45
. .8/8/2019 .221,23
. .9/8/2019 .30,00
. .9/8/2019 .60,93
. .9/8/2019 .61,06
. .9/8/2019 .628,35
. .14/8/2019 .2.000,00