ACÓRDÃO Nº 8/2025 - TCU - 2ª Câmara (parte 1 de 2)

ACÓRDÃO Nº 8/2025 - TCU - 2ª Câmara
1. Processo nº TC 006.501/2024-9.
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial.
3. Responsáveis: Adair Saar (689.***.***-15); Vitor Mendonça de Souza
(442.***.***-53).
4. Unidade Jurisdicionada: Gerência Executiva do INSS em São Bernardo do
Campo-SP.
5. Relator: Ministro João Augusto Ribeiro Nardes.
6. Representante do Ministério Público: Subprocurador-Geral Lucas Rocha
Furtado.
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 razão de concessão irregular de
benefícios de aposentadoria por tempo de contribuição, mediante inserção fraudulenta
de registros nas bases de dados da Previdência;
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 revéis os responsáveis Adair Saar e Vitor Mendonça de
Souza, para todos os efeitos, dando-se prosseguimento ao processo, com fulcro no art.
12, § 3º, da Lei nº 8.443/1992;
9.2. julgar irregulares, nos termos dos arts. 1º, inciso I, 16, inciso III, alíneas
"b" e "c", 19 e 23, inciso III, da Lei nº 8.443/1992, as contas de Adair Saar e Vitor
Mendonça de Souza, condenando-os ao pagamento das importâncias a seguir
especificadas, atualizadas monetariamente e acrescidas dos juros de mora, calculados
a partir das datas discriminadas até a data da efetiva quitação do débito, fixando-lhes
o prazo de quinze dias, para que comprovem, 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:
9.2.1. débitos relacionados, individualmente, a Vitor Mendonca de Souza:
. .Data de ocorrência .Valor histórico (R$)
. .28/11/2017 .8.079,82
. .28/11/2017 .16,50
. .1/12/2017 .3.564,63
. .1/12/2017 .1.188,21
. .2/1/2018 .3.564,63
. .1/2/2018 .3.591,72
. .1/3/2018 .3.591,72
. .2/4/2018 .3.591,72
. .2/5/2018 .2.569,72
. .1/6/2018 .2.569,72
. .2/7/2018 .2.569,72
. .2/8/2018 .2.569,72
. .3/9/2018 .2.569,72
. .1/10/2018 .2.569,72
. .1/11/2018 .2.570,95
. .3/12/2018 .2.570,95
. .3/12/2018 .1.795,86
. .2/1/2019 .2.570,95
. .1/2/2019 .2.694,14
. .1/3/2019 .2.694,14
. .1/4/2019 .2.694,14
. .2/5/2019 .2.694,14
. .3/6/2019 .2.854,05
. .1/7/2019 .2.854,05
. .2/8/2019 .2.854,05
. .30/1/2018 .4.848,03
. .30/1/2018 .773,62
. .30/1/2018 .3.094,49
. .2/2/2018 .3.119,55
. .2/3/2018 .3.119,55
. .3/4/2018 .3.119,55
. .3/5/2018 .3.119,55
. .4/6/2018 .3.119,55
. .3/7/2018 .3.119,55
. .2/8/2018 .3.119,55
. .4/9/2018 .3.119,55
. .4/9/2018 .1.559,77
. .2/10/2018 .3.119,55
. .5/11/2018 .3.119,55
. .4/12/2018 .3.119,55
. .4/12/2018 .1.559,78
. .3/1/2019 .3.119,55
. .4/2/2019 .3.226,55
. .7/3/2019 .3.226,55
. .2/4/2019 .3.226,55
. .3/5/2019 .3.226,55
. .4/6/2019 .3.226,55
. .2/7/2019 .3.226,55
. .2/8/2019 .3.226,55
. .6/9/2017 .4.635,02
. .6/9/2017 .5.150,03
. .6/9/2017 .1.287,50
. .4/10/2017 .5.150,03
. .6/11/2017 .5.150,03
. .5/12/2017 .5.150,03
. .5/12/2017 .1.287,51
. .4/1/2018 .5.150,03
. .5/2/2018 .5.197,92
. .5/3/2018 .5.197,92
. .4/4/2018 .5.197,92
. .4/5/2018 .5.197,92
. .5/6/2018 .5.197,92
. .4/7/2018 .5.197,92
. .3/8/2018 .5.197,92
. .5/9/2018 .5.197,92
. .5/9/2018 .2.598,96
. .3/10/2018 .5.197,92
. .6/11/2018 .5.197,92
. .5/12/2018 .5.197,92
. .5/12/2018 .2.598,96
. .4/1/2019 .5.197,92
. .5/2/2019 .5.376,20
. .8/3/2019 .5.376,20
. .3/4/2019 .5.376,20
. .6/5/2019 .5.376,20
. .5/6/2019 .5.376,20
. .3/7/2019 .5.376,20
. .5/8/2019 .5.376,20
. .24/10/2017 .5.766,99
. .1/11/2017 .3.327,11
. .1/12/2017 .3.327,11
. .1/12/2017 .1.386,29
. .2/1/2018 .3.327,11
. .1/2/2018 .3.352,39
. .1/3/2018 .3.352,39
. .2/4/2018 .2.952,39
. .2/5/2018 .2.952,39
. .1/6/2018 .2.952,39
. .2/7/2018 .2.952,39
. .1/8/2018 .2.952,39
. .3/9/2018 .2.952,39
. .3/9/2018 .1.676,19
. .1/10/2018 .2.495,72
. .1/11/2018 .2.495,72
. .3/12/2018 .2.495,72
. .3/12/2018 .1.676,20
. .2/1/2019 .2.495,72
. .1/2/2019 .2.610,70
. .1/3/2019 .2.610,70
. .1/4/2019 .2.610,70
. .2/5/2019 .2.610,70
. .3/6/2019 .2.610,70
. .1/7/2019 .2.476,80
. .1/8/2019 .2.320,79
. .10/7/2018 .12.588,37
. .10/7/2018 .58,33
. .10/7/2018 .3.021,21
. .6/8/2018 .3.021,21
. .6/9/2018 .3.021,21
. .6/9/2018 .1.384,72
. .4/10/2018 .3.021,21
. .7/11/2018 .3.021,21
. .6/12/2018 .3.021,21
. .6/12/2018 .1.384,72
. .7/1/2019 .3.021,21
. .6/2/2019 .3.124,83
. .11/3/2019 .3.124,83
. .4/4/2019 .3.124,83
. .7/5/2019 .3.124,83
. .6/6/2019 .3.124,83
. .4/7/2019 .3.124,83
. .6/8/2019 .3.124,83
. .14/8/2018 .20.641,04
. .14/8/2018 .277,41
. .14/8/2018 .5.160,26
. .5/9/2018 .5.160,26
. .5/9/2018 .2.150,10
. .3/10/2018 .5.160,26
. .6/11/2018 .5.160,26
. .5/12/2018 .5.160,26
. .5/12/2018 .2.150,11
. .4/1/2019 .5.160,26
. .5/2/2019 .5.315,58
. .8/3/2019 .5.315,58
. .3/4/2019 .5.315,58
. .6/5/2019 .5.315,58
. .5/6/2019 .5.315,58
. .3/7/2019 .5.315,58
. .5/8/2019 .5.315,58
. .14/8/2018 .712,53
. .3/9/2018 .5.344,03
. .3/9/2018 .1.113,33
. .1/10/2018 .5.344,03
. .1/11/2018 .5.344,03
. .3/12/2018 .5.344,03
. .3/12/2018 .1.113,34
. .2/1/2019 .5.344,03
. .1/2/2019 .5.388,91
. .1/3/2019 .5.388,91
. .1/4/2019 .5.388,91
. .2/5/2019 .5.388,91
. .3/6/2019 .5.388,91
. .1/7/2019 .5.388,91
. .1/8/2019 .5.388,91
. .2/9/2019 .5.388,91
. .2/9/2019 .2.694,45
. .29/8/2017 .3.021,92
. .5/9/2017 .3.237,78
. .5/9/2017 .809,44
. .4/10/2017 .3.237,78
. .6/11/2017 .3.237,78
. .5/12/2017 .3.237,78
. .5/12/2017 .809,45
. .4/1/2018 .3.237,78
. .5/2/2018 .3.267,89
. .5/3/2018 .3.267,89
. .4/4/2018 .3.267,89
. .4/5/2018 .3.267,89
. .5/6/2018 .3.267,89
. .4/7/2018 .3.267,89
. .3/8/2018 .3.267,89
. .5/9/2018 .3.267,89
. .5/9/2018 .1.633,94
. .3/10/2018 .3.267,89
. .6/11/2018 .3.267,89
. .5/12/2018 .3.267,89
. .5/12/2018 .1.633,95
. .4/1/2019 .3.267,89
. .5/2/2019 .3.379,97
. .8/3/2019 .3.379,97
. .3/4/2019 .3.379,97
. .6/5/2019 .3.379,97
. .5/6/2019 .3.379,97
. .3/7/2019 .3.379,97
. .5/8/2019 .3.379,97
. .22/5/2018 .9.987,71
. .22/5/2018 .13,68
. .22/5/2018 .3.058,11
. .4/6/2018 .3.058,11
. .3/7/2018 .3.058,11
. .2/8/2018 .3.058,11
. .4/9/2018 .3.058,11
. .4/9/2018 .1.529,05
. .2/10/2018 .3.058,11
. .5/11/2018 .3.058,11
. .4/12/2018 .3.058,11
. .4/12/2018 .1.529,06
. .3/1/2019 .3.058,11
. .4/2/2019 .3.163,00
. .7/3/2019 .3.163,00
. .2/4/2019 .3.163,00
. .3/5/2019 .3.163,00
. .4/6/2019 .3.163,00
. .2/7/2019 .3.163,00
. .2/8/2019 .3.163,00
. .20/3/2018 .1.630,86
. .20/3/2018 .291,22
. .20/3/2018 .9,42
. .20/3/2018 .7.004,79
. .20/3/2018 .8,03
. .20/3/2018 .3.510,08
. .6/4/2018 .3.510,08
. .8/5/2018 .3.510,08
. .7/6/2018 .3.510,08
. .6/7/2018 .3.510,08
. .7/8/2018 .3.510,08
. .10/9/2018 .3.510,08
. .10/9/2018 .1.755,04
. .5/10/2018 .3.510,08
. .8/11/2018 .3.510,08
. .7/12/2018 .3.510,08
. .7/12/2018 .1.755,04
. .8/1/2019 .3.510,08
. .7/2/2019 .3.630,47
. .12/3/2019 .3.630,47
. .5/4/2019 .3.630,47
. .8/5/2019 .3.630,47
. .7/6/2019 .3.630,47
. .5/7/2019 .3.630,47
. .7/8/2019 .3.630,47
. .26/9/2017 .5.927,80
. .2/10/2017 .4.806,33
. .1/11/2017 .4.806,33
. .1/12/2017 .4.806,33
. .1/12/2017 .2.002,63
. .2/1/2018 .4.806,33
. .1/2/2018 .4.851,02
. .1/3/2018 .4.851,02
. .2/4/2018 .4.851,02
. .2/5/2018 .4.851,02
. .1/6/2018 .4.851,02
. .2/7/2018 .4.851,02
. .1/8/2018 .4.851,02
. .3/9/2018 .4.851,02
. .3/9/2018 .2.425,51
. .1/10/2018 .4.851,02
. .1/11/2018 .4.851,02
. .3/12/2018 .4.851,02
. .3/12/2018 .2.425,51
. .2/1/2019 .4.851,02
. .1/2/2019 .5.017,40
. .1/3/2019 .5.017,40
. .1/4/2019 .5.017,40
. .2/5/2019 .5.017,40
. .7/6/2019 .5.017,40
. .1/7/2019 .5.017,40
. .1/8/2019 .5.017,40
. .24/10/2017 .4.913,51
. .6/11/2017 .2.890,30
. .5/12/2017 .2.890,30
. .5/12/2017 .1.204,29
. .4/1/2018 .2.890,30
. .5/2/2018 .2.912,26
. .5/3/2018 .2.912,26
. .4/4/2018 .2.912,26
. .4/5/2018 .2.912,26
. .5/6/2018 .2.912,26
. .4/7/2018 .2.912,26
. .3/8/2018 .2.912,26
. .5/9/2018 .2.912,26
. .5/9/2018 .1.456,13
. .3/10/2018 .2.912,26
. .6/11/2018 .2.912,26
. .5/12/2018 .2.912,26
. .5/12/2018 .1.456,13
. .4/1/2019 .2.912,26
. .5/2/2019 .3.012,15
. .8/3/2019 .3.012,15
. .3/4/2019 .3.012,15
. .6/5/2019 .3.012,15
. .5/6/2019 .3.012,15
. .3/7/2019 .3.012,15
. .5/8/2019 .3.012,15
. .28/3/2018 .1.256,85
. .28/3/2018 .392,76
. .28/3/2018 .14.181,06
. .28/3/2018 .27,86
. .2/4/2018 .4.733,93
. .2/5/2018 .4.733,93
. .1/6/2018 .4.733,93
. .2/7/2018 .4.733,93
. .1/8/2018 .4.733,93
. .3/9/2018 .4.733,93
. .3/9/2018 .2.366,96
. .1/10/2018 .4.733,93
. .1/11/2018 .4.733,93
. .3/12/2018 .4.733,93
. .3/12/2018 .2.366,97
. .2/1/2019 .4.733,93
. .1/2/2019 .4.896,30
. .1/3/2019 .4.896,30
. .1/4/2019 .4.896,30
. .2/5/2019 .4.896,30
. .3/6/2019 .4.896,30
. .1/7/2019 .4.896,30
. .1/8/2019 .4.896,30
. .28/3/2018 .1.517,73
. .28/3/2018 .271,02
. .28/3/2018 .9.785,46
. .28/3/2018 .19,21
. .2/4/2018 .3.266,59
. .2/5/2018 .3.266,59
. .1/6/2018 .3.266,59
. .2/7/2018 .3.266,59
. .1/8/2018 .3.266,59
. .3/9/2018 .3.266,59
. .3/9/2018 .1.633,29
. .1/10/2018 .3.266,59
. .1/11/2018 .3.266,59
. .3/12/2018 .3.266,59
. .3/12/2018 .1.633,30
. .2/1/2019 .3.266,59
. .1/2/2019 .3.378,63
. .1/3/2019 .3.378,63
. .1/4/2019 .3.378,63
. .2/5/2019 .3.378,63
. .3/6/2019 .3.378,63
. .1/7/2019 .3.378,63
. .1/8/2019 .3.378,63
. .29/8/2017 .5.573,16
. .29/8/2017 .4,30
. .5/9/2017 .3.039,91
. .5/9/2017 .886,64
. .4/10/2017 .3.039,91
. .6/11/2017 .3.039,91
. .5/12/2017 .3.039,91
. .5/12/2017 .886,64
. .4/1/2018 .3.039,91
. .5/2/2018 .3.059,06
. .5/3/2018 .3.059,06
. .4/4/2018 .3.059,06
. .4/5/2018 .3.059,06
. .5/6/2018 .3.059,06
. .4/7/2018 .3.059,06
. .3/8/2018 .3.059,06
. .5/9/2018 .3.059,06
. .5/9/2018 .1.529,53
. .3/10/2018 .3.059,06
. .6/11/2018 .3.059,06
. .10/12/2018 .3.059,06
. .10/12/2018 .1.529,53
. .10/1/2019 .3.059,06
. .5/2/2019 .3.163,98
. .8/3/2019 .3.163,98
. .3/4/2019 .3.163,98
. .6/5/2019 .3.163,98
. .5/6/2019 .3.163,98
. .3/7/2019 .3.163,98
. .5/8/2019 .3.163,98
9.2.2. Débitos relacionados a Adair Saar, em solidariedade, com Vitor
Mendonca de Souza: