ACÓRDÃO Nº 2398/2024 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 2398/2024 - TCU - Plenário
1. Processo nº TC 037.291/2023-8.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Interessados/Responsáveis:
3.1. Interessado: Instituto Nacional do Seguro Social (29.979.036/0001-40).
3.2. Responsável: Theodoro Cardoso de Almeida (297.***.***-78).
4. Órgão/Entidade: Superintendência Regional Sudeste I do Inss.
5. Relator: Ministro Antonio Anastasia.
6. Representante do Ministério Público: Procurador Sergio Ricardo Costa
Caribé.
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 Instituto Nacional do Seguro Social, em desfavor de Theodoro Cardoso de
Almeida, em razão de concessão irregular de benefícios previdenciários.
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em Sessão do
Plenário, ante as razões expostas pelo Relator, em:
9.1. considerar revel o responsável Theodoro Cardoso de Almeida, 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 Theodoro Cardoso de Almeida, 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 Instituto Nacional do Seguro 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$)
. .9/6/2015 .994,06
. .6/7/2015 .1.863,87
. .5/8/2015 .1.863,87
. .3/9/2015 .1.863,87
. .5/10/2015 .1.863,87
. .5/10/2015 .621,29
. .6/11/2015 .1.863,87
. .4/12/2015 .1.863,87
. .4/12/2015 .621,29
. .8/1/2016 .1.863,87
. .5/2/2016 .1.976,26
. .3/3/2016 .1.976,26
. .5/4/2016 .1.976,26
. .4/5/2016 .1.976,26
. .3/6/2016 .1.976,26
. .5/7/2016 .1.976,26
. .4/8/2016 .1.976,26
. .5/9/2016 .1.976,26
. .5/9/2016 .988,13
. .5/10/2016 .1.976,26
. .4/11/2016 .1.976,26
. .5/12/2016 .1.976,26
. .5/12/2016 .988,13
. .4/1/2017 .1.976,26
. .3/2/2017 .2.106,29
. .3/3/2017 .2.106,29
. .6/4/2017 .2.106,29
. .4/5/2017 .2.106,29
. .8/6/2017 .2.106,29
. .5/7/2017 .2.106,29
. .3/8/2017 .2.106,29
. .5/9/2017 .2.106,29
. .5/9/2017 .1.053,14
. .4/10/2017 .2.106,29
. .6/11/2017 .2.106,29
. .5/12/2017 .2.106,29
. .5/12/2017 .1.053,15
. .4/1/2018 .2.106,29
. .5/2/2018 .2.149,89
. .5/3/2018 .2.149,89
. .4/4/2018 .2.149,89
. .4/5/2018 .2.149,89
. .5/6/2018 .2.149,89
. .4/7/2018 .2.149,89
. .3/8/2018 .2.149,89
. .5/9/2018 .2.149,89
. .5/9/2018 .1.074,94
. .3/10/2018 .2.149,89
. .6/11/2018 .2.149,89
. .5/12/2018 .2.149,89
. .5/12/2018 .1.074,95
. .4/1/2019 .2.149,89
. .5/2/2019 .2.223,63
. .8/3/2019 .2.223,63
. .3/4/2019 .2.223,63
. .6/5/2019 .2.223,63
. .5/6/2019 .2.223,63
. .3/7/2019 .2.223,63
. .5/8/2019 .2.223,63
. .4/9/2019 .2.223,63
. .4/9/2019 .1.111,81
. .3/10/2019 .2.223,63
. .5/11/2019 .2.223,63
. .4/12/2019 .2.223,63
. .4/12/2019 .1.111,82
. .2/12/2014 .3.101,36
. .2/12/2014 .516,89
. .5/1/2015 .2.210,01
. .3/2/2015 .2.245,67
. .3/3/2015 .2.245,67
. .2/4/2015 .2.245,67
. .5/5/2015 .2.245,67
. .2/6/2015 .2.245,67
. .3/7/2015 .2.245,67
. .4/8/2015 .2.245,67
. .2/9/2015 .2.230,67
. .8/10/2015 .2.230,67
. .8/10/2015 .1.568,51
. .5/11/2015 .2.230,67
. .3/12/2015 .2.230,67
. .3/12/2015 .1.568,51
. .5/1/2016 .2.230,67
. .2/2/2016 .2.584,52
. .2/3/2016 .2.495,52
. .4/4/2016 .2.344,46
. .3/5/2016 .2.344,46
. .2/6/2016 .2.344,46
. .4/7/2016 .2.344,46
. .2/8/2016 .2.344,46
. .2/9/2016 .2.344,77
. .2/9/2016 .1.745,43
. .4/10/2016 .2.345,04
. .3/11/2016 .2.344,46
. .2/12/2016 .2.344,46
. .2/12/2016 .1.745,44
. .3/1/2017 .2.344,46
. .2/2/2017 .2.574,15
. .2/3/2017 .2.514,35
. .4/4/2017 .2.510,84
. .3/5/2017 .2.510,84
. .2/6/2017 .2.526,40
. .4/7/2017 .2.526,40
. .2/8/2017 .2.526,40
. .4/9/2017 .2.526,40
. .3/10/2017 .2.615,40
. .3/11/2017 .2.526,40
. .4/12/2017 .2.526,40
. .4/12/2017 .1.860,28
. .3/1/2018 .2.525,67
. .2/2/2018 .2.602,68
. .2/3/2018 .2.602,68
. .3/4/2018 .2.602,68
. .3/5/2018 .2.602,68
. .4/6/2018 .2.593,11
. .3/7/2018 .2.593,11
. .2/8/2018 .2.584,11
. .4/9/2018 .2.584,11
. .4/9/2018 .1.898,78
. .2/10/2018 .3.564,46
. .5/11/2018 .2.584,11
. .4/12/2018 .2.584,11
. .4/12/2018 .1.898,79
. .3/1/2019 .2.584,11
. .4/2/2019 .2.714,36
. .7/3/2019 .2.684,06
. .2/4/2019 .2.684,06
. .3/5/2019 .2.684,06
. .4/6/2019 .2.684,06
. .2/7/2019 .2.684,06
. .2/8/2019 .2.684,06
. .3/9/2019 .2.684,06
. .3/9/2019 .1.963,91
. .2/10/2019 .2.684,06
. .4/11/2019 .2.684,06
. .10/7/2014 .6.029,49
. .10/7/2014 .16,07
. .10/7/2014 .3.349,72
. .14/8/2014 .3.349,72
. .5/9/2014 .2.345,47
. .5/9/2014 .1.256,14
. .7/10/2014 .2.345,47
. .7/11/2014 .2.345,47
. .5/12/2014 .2.345,47
. .5/12/2014 .1.256,15
. .8/1/2015 .2.345,47
. .6/2/2015 .2.480,79
. .6/3/2015 .2.480,79
. .8/4/2015 .2.480,79
. .8/5/2015 .2.480,79
. .8/6/2015 .2.480,79
. .7/7/2015 .2.480,79
. .7/8/2015 .2.480,79
. .8/9/2015 .2.480,79
. .7/10/2015 .2.480,79
. .7/10/2015 .1.742,52
. .9/11/2015 .2.480,79
. .7/12/2015 .2.480,79
. .7/12/2015 .1.742,52
. .8/1/2016 .2.480,79
. .5/2/2016 .2.873,90
. .7/3/2016 .2.873,90
. .7/4/2016 .2.873,90
. .6/5/2016 .2.873,90
. .7/6/2016 .2.480,79
. .7/7/2016 .2.480,79
. .7/8/2016 .2.480,79
. .8/9/2016 .2.480,79
. .8/9/2016 .1.939,07
. .7/10/2016 .2.480,79
. .8/11/2016 .2.480,79
. .7/12/2016 .2.480,79
. .7/12/2016 .1.939,08
. .6/1/2017 .2.480,79
. .7/2/2017 .2.971,56
. .7/3/2017 .2.971,56
. .7/4/2017 .2.971,56
. .8/5/2017 .2.782,88
. .7/6/2017 .2.803,61
. .7/7/2017 .2.781,85
. .7/8/2017 .2.781,85
. .8/9/2017 .2.781,85
. .8/9/2017 .2.066,66
. .6/10/2017 .2.781,85
. .8/11/2017 .2.781,85
. .7/12/2017 .2.781,85
. .7/12/2017 .2.066,67
. .8/1/2018 .2.779,85
. .7/2/2018 .2.865,40
. .7/3/2018 .2.865,40
. .6/4/2018 .2.865,40
. .8/5/2018 .2.865,40
. .7/6/2018 .2.763,04
. .6/7/2018 .2.763,04
. .7/8/2018 .2.763,04
. .10/9/2018 .2.763,04
. .10/9/2018 .2.109,44
. .5/10/2018 .2.763,04
. .8/11/2018 .2.763,04
. .7/12/2018 .2.763,04
. .7/12/2018 .2.109,44
. .8/1/2019 .2.763,04
. .7/2/2019 .2.903,51
. .12/3/2019 .2.903,51
. .5/4/2019 .2.903,51
. .8/5/2019 .2.902,94
. .7/6/2019 .2.902,94
. .5/7/2019 .2.902,94
. .7/8/2019 .2.902,94
. .6/9/2019 .2.902,94
. .6/9/2019 .2.181,79
. .7/10/2019 .2.902,94
. .7/11/2019 .2.902,94
. .19/5/2015 .11.429,38
. .19/5/2015 .185,62
. .19/5/2015 .3.500,55
. .2/6/2015 .3.500,55
. .2/7/2015 .3.500,55
. .4/8/2015 .3.500,55
. .2/9/2015 .3.500,55
. .2/10/2015 .3.500,55
. .2/10/2015 .1.750,27
. .4/11/2015 .3.500,55
. .2/12/2015 .3.500,55
. .2/12/2015 .1.750,28
. .5/1/2016 .3.500,55
. .2/2/2016 .3.895,41
. .2/3/2016 .3.895,41
. .4/4/2016 .3.895,41
. .3/5/2016 .3.895,41
. .2/6/2016 .3.895,41
. .4/7/2016 .3.895,41
. .2/8/2016 .3.895,41
. .2/9/2016 .3.895,41
. .2/9/2016 .1.947,70
. .4/10/2016 .3.895,41
. .3/11/2016 .3.895,41
. .2/12/2016 .3.895,41
. .2/12/2016 .1.947,71
. .3/1/2017 .3.895,41
. .2/2/2017 .4.151,72
. .2/3/2017 .4.151,72
. .4/4/2017 .4.151,72
. .3/5/2017 .4.151,72
. .2/6/2017 .4.151,72
. .4/7/2017 .4.151,72
. .2/8/2017 .4.151,72
. .4/9/2017 .4.151,72
. .4/9/2017 .2.075,86
. .3/10/2017 .4.151,72
. .3/11/2017 .4.151,72
. .4/12/2017 .4.151,72
. .4/12/2017 .2.075,86
. .3/1/2018 .4.151,72
. .2/2/2018 .4.237,66
. .2/3/2018 .4.237,66
. .3/4/2018 .4.237,66
. .3/5/2018 .4.237,66
. .4/6/2018 .4.237,66
. .3/7/2018 .4.237,66
. .2/8/2018 .4.237,66
. .4/9/2018 .4.237,66
. .4/9/2018 .2.118,83
. .2/10/2018 .4.237,66
. .5/11/2018 .4.237,66
. .4/12/2018 .4.237,66
. .4/12/2018 .2.118,83
. .3/1/2019 .4.237,66
. .4/2/2019 .4.383,01
. .7/3/2019 .4.383,01
. .2/4/2019 .4.383,01
. .3/5/2019 .4.383,01
. .4/6/2019 .4.383,01
. .2/7/2019 .4.383,01
. .2/8/2019 .4.383,01
. .3/9/2019 .4.383,01
. .3/9/2019 .2.191,50
. .2/10/2019 .4.383,01
. .4/11/2019 .4.383,01
. .3/12/2019 .4.383,01
. .3/12/2019 .2.191,51
. .28/10/2014 .9.787,39
. .28/10/2014 .15,65
. .28/10/2014 .3.336,27
. .11/11/2014 .3.336,27
. .5/12/2014 .1.946,15
. .5/12/2014 .2.385,02
. .12/1/2015 .2.385,02
. .9/2/2015 .2.472,43
. .9/3/2015 .2.472,43
. .8/4/2015 .2.472,43
. .8/5/2015 .2.472,43
. .8/6/2015 .2.472,43
. .7/7/2015 .2.472,43
. .7/8/2015 .2.472,43
. .8/9/2015 .2.472,43
. .7/10/2015 .2.472,43
. .7/10/2015 .1.711,84
. .9/11/2015 .2.472,43
. .7/12/2015 .2.472,43
. .7/12/2015 .1.711,84
. .8/1/2016 .2.472,43
. .5/2/2016 .2.858,62
. .7/3/2016 .2.858,62
. .7/4/2016 .2.858,62
. .6/5/2016 .2.858,62
. .7/6/2016 .2.858,62
. .7/7/2016 .2.858,62
. .5/8/2016 .2.858,62
. .8/9/2016 .2.858,62
. .8/9/2016 .1.904,93
. .7/10/2016 .2.858,62
. .8/11/2016 .2.858,62
. .7/12/2016 .2.858,62
. .7/12/2016 .1.904,94
. .6/1/2017 .2.858,62
. .7/2/2017 .3.109,30
. .7/3/2017 .3.109,30
. .7/4/2017 .3.109,30
. .8/5/2017 .3.109,30
. .7/6/2017 .3.109,30
. .7/7/2017 .3.109,30
. .7/8/2017 .3.109,30
. .8/9/2017 .3.109,30
. .8/9/2017 .2.030,27
. .6/10/2017 .3.109,30
. .8/11/2017 .3.109,30
. .7/12/2017 .3.109,30
. .7/12/2017 .2.030,28
. .8/1/2018 .3.109,30
. .7/2/2018 .3.193,35
. .7/3/2018 .3.193,35
. .6/4/2018 .3.193,35
. .8/5/2018 .3.193,35
. .7/6/2018 .3.193,35
. .6/7/2018 .3.193,35
. .7/8/2018 .3.193,35
. .10/9/2018 .3.193,35
. .10/9/2018 .2.072,30
. .5/10/2018 .3.193,35
. .8/11/2018 .3.193,35
. .7/12/2018 .3.193,35
. .7/12/2018 .2.072,30
. .21/5/2019 .12.860,25
. .21/5/2019 .33,00
. .24/5/2019 .4.144,60
. .24/5/2019 .4.286,75
. .7/6/2019 .3.335,50
. .5/7/2019 .3.335,50
. .7/8/2019 .3.335,50
. .6/9/2019 .3.335,50
. .6/9/2019 .2.143,37
. .7/10/2019 .3.335,50
. .7/11/2019 .3.335,50
. .6/12/2019 .3.013,26
. .6/12/2019 .2.143,37
. .4/6/2014 .3.825,96
. .4/6/2014 .7,46
. .4/6/2014 .2.869,47
. .4/7/2014 .2.037,35
. .5/8/2014 .2.037,35
. .4/9/2014 .2.037,35
. .4/9/2014 .1.076,05
. .2/10/2014 .2.037,35
. .4/11/2014 .2.037,35
. .2/12/2014 .2.037,35
. .2/12/2014 .1.076,05
. .5/1/2015 .2.037,35
. .5/2/2015 .2.177,66