ACÓRDÃO Nº 2131/2024 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 2131/2024 - TCU - Plenário
1. Processo nº TC 016.244/2021-4.
2. Grupo I - Classe de Assunto: IV - Assunto: Tomada de Contas Especial.
3. Responsável: CNO S.A.
4. Órgão: Comando da Marinha.
5. Relator: Ministro-Substituto Weder de Oliveira.
6. Representante do Ministério Público: Subprocurador-Geral Paulo Soares
Bugarin.
7. Unidade Técnica: Unidade de Auditoria Especializada em Governança e
Inovação (AudGovernanca).
8. Representação legal: Fernanda de Goes Pittelli Granato (OAB/SP 195.015),
Cícero Augusto Alves dos Santos (OAB/SP 384.369) e outros, representando CNO S.A.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pela Coordenadoria-Geral do Programa de Desenvolvimento de Submarino com
Propulsão Nuclear.
ACORDAM os ministros do Tribunal de Contas da União, reunidos em sessão do
Plenário, ante as razões expostas pelo relator, em:
9.1. rejeitar as alegações de defesa apresentadas pela CNO S.A.;
9.2. julgar irregulares as contas da CNO S.A., nos termos dos arts. 1º, I, e 16, III,
"b", da Lei 8.443/1992, ao pagamento das quantias a especificadas, atualizadas
monetariamente e acrescidas de juros de mora, calculados a partir das datas especificadas
até a data do efetivo recolhimento, fixando-lhe o prazo de 15 (quinze) dias, a contar da
notificação, para que comprove, perante este Tribunal (art. 214, III, "a", do RI/TCU), o
recolhimento da dívida aos cofres do Tesouro Nacional, na forma da legislação em
vigor:
. .Data da ocorrência .Valor Original
. .23/11/11 .-R$ 349.372,52
. .23/11/11 .-R$ 279.504,79
. .23/11/11 .-R$ 52.413,55
. .23/11/11 .-R$ 24.312,67
. .29/11/11 .-R$ 21.203,20
. .29/11/11 .-R$ 18.076,19
. .29/11/11 .-R$ 19.213,06
. .29/11/11 .-R$ 1.992,39
. .1/12/11 .-R$ 255.300,71
. .2/12/11 .-R$ 15.874,83
. .2/12/11 .-R$ 66.128,45
. .2/12/11 .-R$ 205.522,17
. .1/12/11 .-R$ 55.541,60
. .1/12/11 .-R$ 214.359,04
. .1/12/11 .-R$ 9.196,37
. .2/1/12 .-R$ 112.765,07
. .2/1/12 .-R$ 74.463,98
. .2/1/12 .-R$ 295.413,50
. .2/1/12 .-R$ 94.368,64
. .2/1/12 .-R$ 4.151,44
. .2/1/12 .-R$ 1.331.811,30
. .2/1/12 .-R$ 432.735,40
. .2/1/12 .-R$ 105.601,07
. .2/1/12 .-R$ 593.176,13
. .27/3/12 .-R$ 302.918,83
. .27/3/12 .-R$ 11.041,90
. .27/3/12 .-R$ 44.816,16
. .27/3/12 .-R$ 1.792,05
. .27/3/12 .-R$ 16.985,48
. .18/4/12 .-R$ 332.019,82
. .30/4/12 .-R$ 14.647,82
. .23/4/12 .-R$ 138.661,59
. .23/4/12 .-R$ 182.166,83
. .23/4/12 .-R$ 16.758,62
. .18/4/12 .-R$ 146.960,51
. .23/4/12 .-R$ 2.561,03
. .30/4/12 .-R$ 98.296,82
. .22/5/12 .-R$ 2.167,25
. .22/5/12 .-R$ 92.031,47
. .22/5/12 .-R$ 204.183,55
. .22/5/12 .-R$ 169.526,97
. .22/5/12 .-R$ 22.125,30
. .22/5/12 .-R$ 337.565,90
. .22/5/12 .-R$ 13.699,56
. .4/6/12 .-R$ 414.640,43
. .4/6/12 .-R$ 40.570,83
. .4/6/12 .-R$ 89.684,77
. .4/6/12 .-R$ 174.925,25
. .4/6/12 .-R$ 255.066,75
. .4/6/12 .-R$ 13.444,88
. .20/6/12 .-R$ 674.601,90
. .20/6/12 .-R$ 62.433,77
. .20/6/12 .-R$ 2.672,24
. .27/7/12 .-R$ 59.111,49
. .27/7/12 .-R$ 333.643,15
. .27/7/12 .-R$ 175.412,81
. .27/7/12 .-R$ 46.907,13
. .27/7/12 .-R$ 4.341,21
. .27/7/12 .-R$ 91.509,65
. .27/7/12 .-R$ 177.097,52
. .27/7/12 .-R$ 12.552,11
. .27/7/12 .-R$ 137.185,85
. .27/7/12 .-R$ 114.010,32
. .27/7/12 .-R$ 20.093,00
. .27/7/12 .-R$ 3.557,46
. .27/7/12 .-R$ 23.055,51
. .3/9/12 .-R$ 207.368,86
. .3/9/12 .-R$ 24.893,08
. .3/9/12 .-R$ 66.031,92
. .3/9/12 .-R$ 6.111,19
. .3/9/12 .-R$ 129.868,73
. .3/9/12 .-R$ 158.984,01
. .3/9/12 .-R$ 165.796,83
. .3/9/12 .-R$ 13.643,20
. .3/9/12 .-R$ 4.441,01
. .3/9/12 .-R$ 147.560,79
. .1/10/12 .R$ 44.697,79
. .1/10/12 .R$ 107.359,52
. .1/10/12 .R$ 81.296,41
. .1/10/12 .R$ 14.234,24
. .1/10/12 .R$ 21.529,81
. .1/10/12 .R$ 1.398,67
. .1/10/12 .R$ 50,48
. .1/10/12 .R$ 80,14
. .1/10/12 .R$ 12.070,41
. .1/10/12 .R$ 31.144,13
. .1/10/12 .R$ 2.882,37
. .1/10/12 .R$ 107.329,68
. .1/10/12 .R$ 90.285,26
. .1/10/12 .R$ 58.829,42
. .1/10/12 .R$ 66.648,28
. .1/10/12 .R$ 2.508,00
. .1/10/12 .R$ 81.606,17
. .1/10/12 .R$ 81.652,02
. .1/10/12 .R$ 9.364,44
. .1/10/12 .R$ 49.517,10
. .1/10/12 .R$ 4.582,76
. .1/10/12 .R$ 54.916,94
. .1/10/12 .R$ 17.495,61
. .1/10/12 .R$ 90,53
. .30/10/12 .R$ 428.194,56
. .30/10/12 .R$ 98.112,65
. .30/10/12 .R$ 216.990,49
. .30/10/12 .R$ 71.965,34
. .30/10/12 .R$ 4.134,54
. .30/10/12 .R$ 149,23
. .30/10/12 .R$ 28.156,53
. .30/10/12 .R$ 75.622,49
. .30/10/12 .R$ 6.998,78
. .30/10/12 .R$ 243.775,51
. .30/10/12 .R$ 411.852,88
. .30/10/12 .R$ 132.095,06
. .30/10/12 .R$ 43.947,33
. .30/10/12 .R$ 12.225,28
. .30/10/12 .R$ 24.351,63
. .30/10/12 .R$ 161.710,78
. .30/10/12 .R$ 51.058,16
. .30/10/12 .R$ 528.400,73
. .30/10/12 .R$ 414.652,92
. .30/10/12 .R$ 318.811,18
. .2/1/13 .R$ 96.437,02
. .2/1/13 .R$ 1.561,10
. .2/1/13 .R$ 176.584,68
. .2/1/13 .R$ 98.700,56
. .2/1/13 .R$ 89.685,94
. .2/1/13 .R$ 107.402,39
. .2/1/13 .R$ 363.733,70
. .2/1/13 .R$ 1.858.931,15
. .2/1/13 .R$ 472.330,60
. .2/1/13 .R$ 160.875,54
. .2/1/13 .R$ 151.429,83
. .2/1/13 .R$ 2.430,21
. .2/1/13 .R$ 68.769,91
. .1/3/13 .R$ 190.591,54
. .1/3/13 .R$ 10.356,94
. .1/3/13 .R$ 20.527,90
. .1/3/13 .R$ 2.161,23
. .1/3/13 .R$ 173.648,22
. .1/3/13 .R$ 6.172,04
. .1/3/13 .R$ 811.309,51
. .1/3/13 .R$ 93.236,94
. .1/3/13 .R$ 2.971,28
. .1/3/13 .R$ 107,25
. .1/3/13 .R$ 14.805,17
. .1/3/13 .R$ 2.307,86
. .1/3/13 .R$ 100.563,79
. .1/3/13 .R$ 20.157,99
. .1/3/13 .R$ 1.380,08
. .1/3/13 .R$ 24.260,18
. .1/3/13 .R$ 17.693,90
. .17/4/13 .R$ 229.338,57
. .17/4/13 .R$ 8.140,04
. .17/4/13 .R$ 47.438,06
. .17/4/13 .R$ 24.644,75
. .17/4/13 .R$ 3.841,68
. .17/4/13 .R$ 29.761,38
. .17/4/13 .R$ 5.965,66
. .17/4/13 .R$ 421.063,85
. .23/5/13 .R$ 7.365,53
. .23/5/13 .R$ 193.934,99
. .23/5/13 .R$ 28.269,38
. .23/5/13 .R$ 444.358,21
. .23/5/13 .R$ 48.519,00
. .23/5/13 .R$ 27.826,57
. .23/5/13 .R$ 4.337,67
. .23/5/13 .R$ 7.511,65
. .23/5/13 .R$ 37.473,99
. .24/5/13 .R$ 207.421,44
. .5/6/13 .R$ 65.125,65
. .5/6/13 .R$ 446.778,05
. .13/6/13 .R$ 50.764,72
. .13/6/13 .R$ 27.185,42
. .13/6/13 .R$ 5.449,31
. .13/6/13 .R$ 470.698,86
. .13/6/13 .R$ 601.326,85
. .13/6/13 .R$ 88.293,25
. .13/6/13 .R$ 34.622,69
. .13/6/13 .R$ 5.397,06
. .3/7/13 .R$ 188.770,01
. .1/7/13 .R$ 6.609,00
. .31/7/13 .R$ 460.575,14
. .31/7/13 .R$ 48.861,38
. .31/7/13 .R$ 30.932,19
. .31/7/13 .R$ 174.722,00
. .31/7/13 .R$ 62.202,69
. .31/7/13 .R$ 12.468,51
. .31/7/13 .R$ 29.490,43
. .31/7/13 .R$ 5.234,03
. .31/7/13 .R$ 15.980,87
. .31/7/13 .R$ 2.491,14
. .31/7/13 .R$ 278.733,58
. .31/7/13 .R$ 10.586,95
. .3/10/13 .R$ 533.082,97
. .3/10/13 .R$ 53.787,11
. .3/10/13 .R$ 85.841,16
. .3/10/13 .R$ 17.206,83
. .3/10/13 .R$ 46.907,25
. .3/10/13 .R$ 9.145,78
. .3/10/13 .R$ 23.610,32
. .3/10/13 .R$ 3.680,43
. .3/10/13 .R$ 63.610,87
. .3/10/13 .R$ 2.151,36
. .7/10/13 .R$ 62.112,24
. .3/10/13 .R$ 10.996,14
. .7/10/13 .R$ 18.270,86
. .3/10/13 .R$ 3.278,78
. .3/10/13 .R$ 18.614,01
. .7/10/13 .R$ 54.661,41
. .3/10/13 .R$ 9.677,07
. .3/10/13 .R$ 13.970,42
. .7/10/13 .R$ 631.748,04
. .3/10/13 .R$ 102.494,65
. .3/10/13 .R$ 36.989,13
. .7/10/13 .R$ 24.117,88
. .3/10/13 .R$ 5.202,57
. .3/10/13 .R$ 1.412,65
. .7/10/13 .R$ 24.610,38
. .3/10/13 .R$ 886,03
. .15/10/13 .R$ 47.196,75
. .15/10/13 .R$ 1.614,22
. .7/10/13 .R$ 17.031,91
. .7/10/13 .R$ 3.031,20
. .7/10/13 .R$ 64.993,19
. .7/10/13 .R$ 11.559,45
. .7/10/13 .R$ 390.917,64
. .7/10/13 .R$ 60.049,42
. .2/1/14 .R$ 24.758,41
. .2/1/14 .R$ 4.962,82
. .16/10/13 .R$ 41.247,59
. .16/10/13 .R$ 8.897,68
. .18/10/13 .R$ 1.187.497,46
. .18/10/13 .R$ 74.930,12
. .18/10/13 .R$ 150.035,30
. .18/10/13 .R$ 24.931,86
. .9/12/13 .R$ 252.328,51
. .11/12/13 .R$ 44.191,70
. .9/12/13 .R$ 298.505,54
. .9/12/13 .R$ 80.587,24
. .11/12/13 .R$ 13.391,45
. .9/12/13 .R$ 219.401,28
. .11/12/13 .R$ 36.458,63
. .9/12/13 .R$ 111.344,03
. .11/12/13 .R$ 12.927,02
. .9/12/13 .R$ 2.676,43
. .9/12/13 .R$ 489,96
. .9/12/13 .R$ 24.076,11
. .9/12/13 .R$ 4.262,36
. .9/12/13 .R$ 14.466,29
. .11/12/13 .R$ 3.120,58
. .11/12/13 .R$ 268.545,78
. .11/12/13 .R$ 52.222,24
. .11/12/13 .R$ 16.822,16
. .9/12/13 .R$ 69.400,38
. .11/12/13 .R$ 13.911,29
. .2/1/14 .R$ 21.924,00
. .2/1/14 .R$ 92.375,72
. .2/1/14 .R$ 15.992,46
. .2/1/14 .R$ 80.093,11
. .2/1/14 .R$ 86.478,34
. .2/1/14 .R$ 5.409,79
. .2/1/14 .R$ 4.844,55
. .2/1/14 .R$ 506,26
. .2/1/14 .R$ 84,56
. .2/1/14 .R$ 362.218,27
. .2/1/14 .R$ 4.592.059,64
. .27/2/14 .R$ 5.242,71
. .27/2/14 .R$ 13.309,33
. .27/2/14 .R$ 15.592,84
. .27/2/14 .R$ 1.850,59
. .27/2/14 .R$ 1.364,65
. .27/2/14 .R$ 5.908,44
. .14/3/14 .R$ 1.274,53
. .4/4/14 .R$ 2.745,58
. .14/3/14 .R$ 32.847,67
. .4/4/14 .R$ 5.475,46
. .4/4/14 .R$ 28.681,90
. .4/4/14 .R$ 5.116,78
. .4/4/14 .R$ 22.351,68
. .4/4/14 .R$ 31.759,30
. .4/4/14 .R$ 5.304,21
. .4/4/14 .R$ 127.635,83
. .4/4/14 .R$ 7.904,21
. .14/3/14 .R$ 4.316,75
. .14/3/14 .R$ 931,19
. .4/4/14 .R$ 21.936,48
. .4/4/14 .R$ 5.245,70
. .4/4/14 .R$ 33.356,75
. .27/2/14 .R$ 2.839,81
. .4/4/14 .R$ 11.481,44
. .27/2/14 .R$ 15.877,33
. .4/4/14 .R$ 173.403,44
. .4/4/14 .R$ 112.288,83
. .4/4/14 .R$ 30.703,75
. .4/4/14 .R$ 21.102,60
. .4/4/14 .R$ 1.804,85
. .4/4/14 .R$ 196.654,00
. .4/4/14 .R$ 12.178,14
. .8/4/14 .R$ 22.435,83
. .8/4/14 .R$ 3.747,07
. .8/4/14 .R$ 37.659,21
. .8/4/14 .R$ 6.860,00
. .8/4/14 .R$ 2.864,31
. .8/4/14 .R$ 261,71
. .8/4/14 .R$ 9.355,71
. .8/4/14 .R$ 1.110,36
. .8/4/14 .R$ 23.894,33
. .8/4/14 .R$ 5.713,88
. .8/4/14 .R$ 6.974,29
. .8/4/14 .R$ 430,40
. .8/4/14 .R$ 19.726,50
. .8/4/14 .R$ 3.655,73
. .8/4/14 .R$ 48.274,62
. .8/4/14 .R$ 4.211,57
. .8/4/14 .R$ 208.822,81
. .8/4/14 .R$ 12.928,28
. .8/4/14 .R$ 2.083,40
. .8/4/14 .R$ 128,58
. .8/4/14 .R$ 29.824,06
. .8/4/14 .R$ 4.981,00
. .8/4/14 .R$ 7.083,24
. .8/4/14 .R$ 1.527,95
. .8/4/14 .R$ 4.783,18
. .8/4/14 .R$ 1.031,80
. .14/4/14 .R$ 248,42
. .14/4/14 .R$ 21,15
. .14/4/14 .R$ 8.787,23
. .14/4/14 .R$ 1.517,80
. .14/4/14 .R$ 8.299,26
. .14/4/14 .R$ 1.386,08
. .14/4/14 .R$ 139.826,65
. .14/4/14 .R$ 8.668,30
. .14/4/14 .R$ 48.903,66
. .14/4/14 .-R$ 6.375,22
. .14/4/14 .R$ 421,71
. .14/4/14 .R$ 27,13
. .15/4/14 .R$ 4.025,14
. .15/4/14 .R$ 868,28
. .28/4/14 .R$ 15.974,80
. .28/4/14 .R$ 3.820,07
. .28/4/14 .R$ 22.635,64
. .28/4/14 .R$ 5.412,89
. .28/4/14 .R$ 701,80
. .23/6/14 .R$ 9.933,64
. .13/8/14 .R$ 1.846,33
. .13/8/14 .R$ 20.757,94
. .28/4/14 .R$ 3.466,84
. .28/4/14 .R$ 161.638,19
. .23/6/14 .R$ 10.020,95
. .17/6/14 .R$ 6.844,52
. .28/4/14 .R$ 1.476,46
. .20/6/14 .R$ 34.746,61
. .20/6/14 .R$ 2.958,13
. .28/4/14 .R$ 8.283,39
. .13/8/14 .R$ 30.601,63
. .28/4/14 .R$ 1.888,48
. .20/6/14 .R$ 4.872,96
. .23/6/14 .R$ 18.325,91
. .20/6/14 .R$ 4.382,30
. .13/8/14 .R$ 5.050,21
. .13/8/14 .R$ 1.089,40
. .13/8/14 .R$ 13.450,82
. .13/8/14 .R$ 2.246,46
. .13/8/14 .R$ 10.797,09
. .13/8/14 .R$ 1.962,98
. .13/8/14 .R$ 218.363,12
. .13/8/14 .R$ 13.519,94
. .13/8/14 .R$ 2.324,26
. .13/8/14 .R$ 206,08
. .13/8/14 .R$ 5.489,85
. .13/8/14 .R$ 467,38
. .13/8/14 .R$ 12.874,60
. .13/8/14 .R$ 794,51
. .13/8/14 .R$ 4.533,77