ACÓRDÃO Nº 887/2025 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 887/2025 - TCU - Plenário
1. Processo nº TC 003.904/2022-9
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial
3. Interessados/Responsáveis:
3.1. Interessado: Instituto Nacional do Seguro Social (INSS) (29.979.036/0001-40)
3.2. Responsável: Luiz Henrique Nunes da Silva (504.***.***-00)
4. Unidade: Gerência Executiva do INSS no Rio de Janeiro/Norte
5. Relator: Ministro Jorge Oliveira
6. Representante do Ministério Público: Procuradora-Geral Cristina Machado da
Costa e Silva
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 (INSS) em desfavor do servidor Luiz
Henrique Nunes da Silva e de terceiros considerados responsáveis, devido à habilitação e
concessão irregular de benefícios de prestação continuada (BPC) para amparo social ao
idoso, no âmbito da Agência de Previdência Social Santa Cruz/RJ, vinculada à Gerência
Executiva do Rio de Janeiro/Norte.
ACORDAM os ministros do Tribunal de Contas da União, reunidos em sessão
do Plenário, ante as razões expostas pelo relator e com base nos arts. 1º, I, 12, § 3º, 16,
III, "b" e "c", 19, 23, III, 26, 28, II, da Lei 8.443/1992 e nos arts. 214, III, "a", e 217, § 1º
e § 2º, do Regimento Interno do TCU, em:
9.1. excluir da relação processual Carmen de Souza Lima, Cristiano Candido
Sodré, Fabio Fernandes Marinho, Gilmar da Rocha Aguiar, Ana Maria Veras e Federico
Almeida Teles;
9.2. considerar Luiz Henrique Nunes da Silva revel, para todos os efeitos,
dando-se prosseguimento ao processo;
9.3. julgar irregulares as contas de Luiz Henrique Nunes da Silva, condenando-
o ao pagamento das importâncias, a seguir, especificadas, atualizadas monetariamente e
acrescidas de 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 seu recolhimento aos cofres do Instituto Nacional do Seguro
Social:
. .Data da ocorrência .Valor histórico (R$)
. .09/12/2008 .249,00
. .11/12/2008 .166,00
. .17/12/2008 .41,50
. .17/12/2008 .69,16
. .19/12/2008 .69,16
. .26/12/2008 .387,33
. .26/12/2008 .415,00
. .29/12/2008 .415,00
. .30/12/2008 .415,00
. .02/01/2009 .415,00
. .05/01/2009 .415,00
. .06/01/2009 .207,50
. .06/01/2009 .69,16
. .06/01/2009 .415,00
. .07/01/2009 .415,00
. .09/01/2009 .387,33
. .23/01/2009 .249,00
. .23/01/2009 .415,00
. .23/01/2009 .249,00
. .23/01/2009 .415,00
. .27/01/2009 .415,00
. .27/01/2009 .415,00
. .28/01/2009 .415,00
. .29/01/2009 .415,00
. .30/01/2009 .415,00
. .30/01/2009 .415,00
. .02/02/2009 .415,00
. .02/02/2009 .415,00
. .03/02/2009 .415,00
. .04/02/2009 .110,66
. .04/02/2009 .415,00
. .06/02/2009 .415,00
. .06/02/2009 .415,00
. .10/02/2009 .415,00
. .10/02/2009 .415,00
. .10/02/2009 .415,00
. .13/02/2009 .304,33
. .13/02/2009 .415,00
. .20/02/2009 .110,66
. .20/02/2009 .415,00
. .20/02/2009 .110,66
. .20/02/2009 .415,00
. .26/02/2009 .465,00
. .26/02/2009 .465,00
. .26/02/2009 .465,00
. .26/02/2009 .465,00
. .02/03/2009 .465,00
. .02/03/2009 .465,00
. .02/03/2009 .465,00
. .02/03/2009 .465,00
. .02/03/2009 .465,00
. .02/03/2009 .465,00
. .02/03/2009 .465,00
. .03/03/2009 .465,00
. .03/03/2009 .465,00
. .03/03/2009 .465,00
. .04/03/2009 .465,00
. .06/03/2009 .465,00
. .09/03/2009 .465,00
. .26/03/2009 .465,00
. .27/03/2009 .465,00
. .27/03/2009 .465,00
. .30/03/2009 .465,00
. .30/03/2009 .465,00
. .01/04/2009 .465,00
. .01/04/2009 .465,00
. .02/04/2009 .465,00
. .03/04/2009 .465,00
. .03/04/2009 .465,00
. .03/04/2009 .465,00
. .06/04/2009 .434,00
. .06/04/2009 .465,00
. .06/04/2009 .465,00
. .07/04/2009 .465,00
. .07/04/2009 .465,00
. .07/04/2009 .465,00
. .07/04/2009 .465,00
. .08/04/2009 .217,00
. .27/04/2009 .465,00
. .27/04/2009 .465,00
. .27/04/2009 .465,00
. .28/04/2009 .465,00
. .29/04/2009 .465,00
. .29/04/2009 .465,00
. .04/05/2009 .465,00
. .04/05/2009 .465,00
. .04/05/2009 .465,00
. .04/05/2009 .465,00
. .05/05/2009 .465,00
. .06/05/2009 .465,00
. .07/05/2009 .465,00
. .11/05/2009 .465,00
. .11/05/2009 .465,00
. .11/05/2009 .465,00
. .11/05/2009 .465,00
. .12/05/2009 .465,00
. .14/05/2009 .465,00
. .26/05/2009 .465,00
. .26/05/2009 .465,00
. .27/05/2009 .465,00
. .27/05/2009 .465,00
. .28/05/2009 .465,00
. .28/05/2009 .465,00
. .28/05/2009 .465,00
. .01/06/2009 .465,00
. .01/06/2009 .465,00
. .02/06/2009 .465,00
. .02/06/2009 .465,00
. .05/06/2009 .465,00
. .05/06/2009 .465,00
. .05/06/2009 .465,00
. .05/06/2009 .465,00
. .05/06/2009 .465,00
. .05/06/2009 .465,00
. .15/06/2009 .465,00
. .15/06/2009 .465,00
. .25/06/2009 .465,00
. .25/06/2009 .465,00
. .26/06/2009 .465,00
. .29/06/2009 .465,00
. .29/06/2009 .465,00
. .29/06/2009 .465,00
. .30/06/2009 .465,00
. .01/07/2009 .465,00
. .01/07/2009 .465,00
. .02/07/2009 .465,00
. .02/07/2009 .465,00
. .06/07/2009 .465,00
. .06/07/2009 .465,00
. .06/07/2009 .465,00
. .07/07/2009 .465,00
. .07/07/2009 .465,00
. .09/07/2009 .465,00
. .09/07/2009 .465,00
. .13/07/2009 .465,00
. .28/07/2009 .465,00
. .28/07/2009 .465,00
. .29/07/2009 .465,00
. .30/07/2009 .465,00
. .30/07/2009 .465,00
. .30/07/2009 .465,00
. .30/07/2009 .465,00
. .30/07/2009 .465,00
. .03/08/2009 .465,00
. .03/08/2009 .465,00
. .04/08/2009 .465,00
. .04/08/2009 .465,00
. .05/08/2009 .465,00
. .06/08/2009 .465,00
. .06/08/2009 .465,00
. .07/08/2009 .465,00
. .10/08/2009 .465,00
. .10/08/2009 .465,00
. .10/08/2009 .465,00
. .26/08/2009 .465,00
. .26/08/2009 .465,00
. .27/08/2009 .465,00
. .28/08/2009 .465,00
. .28/08/2009 .465,00
. .31/08/2009 .465,00
. .01/09/2009 .465,00
. .01/09/2009 .465,00
. .01/09/2009 .465,00
. .02/09/2009 .465,00
. .02/09/2009 .465,00
. .03/09/2009 .465,00
. .04/09/2009 .465,00
. .04/09/2009 .465,00
. .08/09/2009 .465,00
. .08/09/2009 .465,00
. .08/09/2009 .465,00
. .08/09/2009 .465,00
. .10/09/2009 .465,00
. .25/09/2009 .465,00
. .25/09/2009 .465,00
. .25/09/2009 .465,00
. .29/09/2009 .465,00
. .29/09/2009 .465,00
. .29/09/2009 .465,00
. .29/09/2009 .465,00
. .30/09/2009 .465,00
. .30/09/2009 .465,00
. .01/10/2009 .465,00
. .01/10/2009 .465,00
. .01/10/2009 .465,00
. .02/10/2009 .465,00
. .02/10/2009 .465,00
. .05/10/2009 .465,00
. .05/10/2009 .465,00
. .05/10/2009 .465,00
. .08/10/2009 .465,00
. .09/10/2009 .465,00
. .27/10/2009 .465,00
. .27/10/2009 .465,00
. .28/10/2009 .465,00
. .29/10/2009 .465,00
. .29/10/2009 .465,00
. .29/10/2009 .465,00
. .29/10/2009 .465,00
. .03/11/2009 .465,00
. .03/11/2009 .465,00
. .03/11/2009 .465,00
. .03/11/2009 .465,00
. .03/11/2009 .465,00
. .04/11/2009 .465,00
. .05/11/2009 .465,00
. .05/11/2009 .465,00
. .06/11/2009 .465,00
. .09/11/2009 .465,00
. .09/11/2009 .465,00
. .09/11/2009 .465,00
. .25/11/2009 .465,00
. .25/11/2009 .465,00
. .27/11/2009 .465,00
. .27/11/2009 .465,00
. .27/11/2009 .465,00
. .30/11/2009 .465,00
. .30/11/2009 .465,00
. .30/11/2009 .465,00
. .01/12/2009 .465,00
. .01/12/2009 .465,00
. .02/12/2009 .465,00
. .03/12/2009 .465,00
. .07/12/2009 .465,00
. .08/12/2009 .465,00
. .08/12/2009 .465,00
. .14/12/2009 .465,00
. .22/12/2009 .465,00
. .22/12/2009 .465,00
. .23/12/2009 .465,00
. .23/12/2009 .465,00
. .28/12/2009 .465,00
. .29/12/2009 .465,00
. .29/12/2009 .465,00
. .30/12/2009 .465,00
. .30/12/2009 .465,00
. .30/12/2009 .465,00
. .30/12/2009 .465,00
. .04/01/2010 .465,00
. .05/01/2010 .465,00
. .06/01/2010 .465,00
. .08/01/2010 .465,00
. .08/01/2010 .465,00
. .12/01/2010 .465,00
. .26/01/2010 .510,00
. .27/01/2010 .510,00
. .28/01/2010 .510,00
. .28/01/2010 .510,00
. .01/02/2010 .510,00
. .01/02/2010 .510,00
. .01/02/2010 .510,00
. .01/02/2010 .510,00
. .01/02/2010 .465,00
. .01/02/2010 .510,00
. .01/02/2010 .465,00
. .01/02/2010 .510,00
. .02/02/2010 .510,00
. .02/02/2010 .510,00
. .03/02/2010 .510,00
. .05/02/2010 .510,00
. .05/02/2010 .510,00
. .05/02/2010 .510,00
. .08/02/2010 .510,00
. .23/02/2010 .510,00
. .23/02/2010 .510,00
. .25/02/2010 .510,00
. .25/02/2010 .510,00
. .26/02/2010 .510,00
. .01/03/2010 .510,00
. .01/03/2010 .510,00
. .02/03/2010 .510,00
. .03/03/2010 .510,00
. .04/03/2010 .510,00
. .05/03/2010 .510,00
. .11/03/2010 .510,00
. .15/03/2010 .510,00
. .18/03/2010 .510,00
. .26/03/2010 .510,00
. .29/03/2010 .510,00
. .30/03/2010 .510,00
. .30/03/2010 .510,00
. .30/03/2010 .510,00
. .01/04/2010 .510,00
. .01/04/2010 .510,00
. .05/04/2010 .510,00
. .05/04/2010 .510,00
. .05/04/2010 .510,00
. .05/04/2010 .510,00
. .05/04/2010 .510,00
. .05/04/2010 .510,00
. .05/04/2010 .510,00
. .06/04/2010 .510,00
. .06/04/2010 .510,00
. .07/04/2010 .510,00
. .07/04/2010 .510,00
. .08/04/2010 .510,00
. .09/04/2010 .510,00
. .27/04/2010 .510,00
. .27/04/2010 .510,00
. .29/04/2010 .510,00
. .29/04/2010 .510,00
. .29/04/2010 .510,00
. .29/04/2010 .510,00
. .30/04/2010 .510,00
. .03/05/2010 .510,00
. .03/05/2010 .510,00
. .03/05/2010 .510,00
. .03/05/2010 .510,00
. .03/05/2010 .510,00
. .04/05/2010 .510,00
. .05/05/2010 .510,00
. .05/05/2010 .510,00
. .06/05/2010 .510,00
. .07/05/2010 .510,00
. .26/05/2010 .510,00
. .26/05/2010 .510,00
. .28/05/2010 .510,00
. .28/05/2010 .510,00
. .28/05/2010 .510,00
. .31/05/2010 .510,00
. .31/05/2010 .510,00
. .01/06/2010 .510,00
. .01/06/2010 .510,00
. .01/06/2010 .510,00
. .01/06/2010 .510,00
. .02/06/2010 .510,00
. .02/06/2010 .510,00
. .04/06/2010 .510,00
. .04/06/2010 .510,00
. .04/06/2010 .510,00
. .08/06/2010 .510,00
. .25/06/2010 .510,00
. .28/06/2010 .510,00
. .29/06/2010 .510,00
. .29/06/2010 .510,00
. .29/06/2010 .510,00
. .30/06/2010 .510,00
. .30/06/2010 .510,00
. .01/07/2010 .510,00
. .01/07/2010 .510,00
. .02/07/2010 .510,00
. .05/07/2010 .510,00
. .05/07/2010 .510,00
. .05/07/2010 .510,00
. .05/07/2010 .510,00
. .07/07/2010 .510,00
. .27/07/2010 .510,00
. .27/07/2010 .510,00
. .29/07/2010 .510,00
. .29/07/2010 .510,00
. .29/07/2010 .510,00
. .30/07/2010 .510,00
. .02/08/2010 .510,00
. .02/08/2010 .510,00
. .03/08/2010 .510,00
. .03/08/2010 .510,00
. .03/08/2010 .510,00
. .04/08/2010 .510,00
. .05/08/2010 .510,00
. .06/08/2010 .510,00
. .26/08/2010 .510,00
. .30/08/2010 .510,00
. .30/08/2010 .510,00
. .30/08/2010 .510,00