ACÓRDÃO Nº 2457/2025 - TCU - 2ª Câmara (parte 1 de 2)

ACÓRDÃO Nº 2457/2025 - TCU - 2ª Câmara
1. Processo nº TC 008.879/2024-9.
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial.
3. Responsáveis: Heverton dos Santos Silva (783.***.***-04); Juraci Estevam de
Sousa (194.***.***-20).
4. Unidade Jurisdicionada: Município de Alenquer-PA.
5. Relator: Ministro Augusto Nardes.
6. Representante do Ministério Público: Procurador Júlio Marcelo de Oliveira.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de Contas
Especial (AudTCE).
8. Representação legal: Gabrielle dos Santos Monteiro (35791/OAB-PA), entre
outros, representando Juraci Estevam de Sousa.
9. Acórdão:
VISTOS, relatados e discutidos estes autos da de tomada de contas especial
(TCE) instaurada pelo Ministério do Desenvolvimento e Assistência Social, Família e
Combate à Fome, em razão de omissão no dever de prestar contas de recursos recebidos
por meio do Fundo Nacional de Assistência Social.
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 Juraci Estevam de Sousa e Heverton dos
Santos Silva, 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 "a"
e "c", 19 e 23, inciso III, da Lei 8.443/1992, as contas de Juraci Estevam de Sousa,
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-lhes o prazo de quinze dias, para que
comprovem, 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$)
. .18/1/2019 .554,40
. .18/1/2019 .110,30
. .18/1/2019 .3.742,79
. .18/1/2019 .498,29
. .19/2/2019 .1.528,12
. .19/2/2019 .110,30
. .19/2/2019 .498,29
. .22/2/2019 .1.500,00
. .22/2/2019 .10,18
. .13/3/2019 .655,20
. .19/3/2019 .110,30
. .19/3/2019 .1.528,12
. .19/3/2019 .895,00
. .19/3/2019 .498,29
. .29/3/2019 .604,80
. .17/4/2019 .498,29
. .25/4/2019 .1.260,00
. .3/5/2019 .252,00
. .3/5/2019 .110,30
. .3/5/2019 .1.528,12
. .20/5/2019 .498,29
. .21/5/2019 .1.528,12
. .21/5/2019 .3,70
. .28/5/2019 .277,20
. .7/6/2019 .1.528,12
. .7/6/2019 .3,70
. .7/6/2019 .498,29
. .21/6/2019 .579,60
. .28/6/2019 .443,00
. .28/6/2019 .10,18
. .3/7/2019 .1.528,12
. .3/7/2019 .3,70
. .3/7/2019 .498,29
. .9/7/2019 .1.435,20
. .9/7/2019 .174,75
. .7/8/2019 .1.528,12
. .7/8/2019 .3,70
. .7/8/2019 .498,29
. .14/8/2019 .428,40
. .25/10/2019 .127,50
. .18/1/2019 .806,40
. .18/1/2019 .1.516,80
. .18/1/2019 .9.273,94
. .18/1/2019 .6.601,50
. .18/1/2019 .117,70
. .18/1/2019 .128,80
. .18/1/2019 .1.653,78
. .18/1/2019 .752,26
. .18/1/2019 .1.799,82
. .18/1/2019 .4.065,00
. .18/1/2019 .10,15
. .18/1/2019 .637,23
. .28/1/2019 .234,00
. .28/1/2019 .234,00
. .19/2/2019 .128,80
. .19/2/2019 .110,30
. .19/2/2019 .7.096,36
. .19/2/2019 .1.910,32
. .19/2/2019 .650,76
. .19/2/2019 .2.277,38
. .20/2/2019 .5.500,00
. .22/2/2019 .514,20
. .22/2/2019 .434,06
. .22/2/2019 .638,57
. .22/2/2019 .60,83
. .22/2/2019 .60,50
. .22/2/2019 .770,67
. .27/2/2019 .234,00
. .27/2/2019 .234,00
. .13/3/2019 .924,45
. .13/3/2019 .928,95
. .13/3/2019 .453,60
. .13/3/2019 .2.368,80
. .15/3/2019 .4.516,94
. .15/3/2019 .7.753,11
. .15/3/2019 .10,18
. .15/3/2019 .10,18
. .19/3/2019 .125,10
. .19/3/2019 .1.910,32
. .19/3/2019 .4.953,99
. .19/3/2019 .110,30
. .19/3/2019 .125,00
. .19/3/2019 .854,50
. .19/3/2019 .650,77
. .19/3/2019 .1.578,79
. .28/3/2019 .865,59
. .28/3/2019 .406,42
. .28/3/2019 .62,06
. .29/3/2019 .1.411,20
. .29/3/2019 .655,20
. .29/3/2019 .1.720,00
. .29/3/2019 .912,50
. .29/3/2019 .2.880,00
. .29/3/2019 .10,18
. .1/4/2019 .2.880,00
. .1/4/2019 .10,18
. .17/4/2019 .2.500,00
. .17/4/2019 .1.514,59
. .17/4/2019 .650,77
. .17/4/2019 .10,18
. .25/4/2019 .466,52
. .25/4/2019 .60,50
. .26/4/2019 .5.215,28
. .26/4/2019 .4.074,63
. .26/4/2019 .10,18
. .26/4/2019 .10,18
. .3/5/2019 .604,80
. .3/5/2019 .1.764,00
. .3/5/2019 .4.493,02
. .3/5/2019 .110,30
. .3/5/2019 .117,70
. .3/5/2019 .1.910,32
. .8/5/2019 .864,39
. .16/5/2019 .653,50
. .16/5/2019 .744,25
. .17/5/2019 .755,80
. .17/5/2019 .1.266,00
. .17/5/2019 .10,18
. .17/5/2019 .10,18
. .20/5/2019 .1.108,95
. .20/5/2019 .1.218,35
. .20/5/2019 .1.514,59
. .20/5/2019 .10,18
. .20/5/2019 .10,18
. .20/5/2019 .11,10
. .21/5/2019 .4.493,02
. .23/5/2019 .182,00
. .23/5/2019 .546,00
. .23/5/2019 .569,05
. .23/5/2019 .60,50
. .28/5/2019 .1.260,00
. .28/5/2019 .1.965,60
. .30/5/2019 .1.852,80
. .30/5/2019 .979,55
. .3/6/2019 .2.500,00
. .3/6/2019 .10,18
. .7/6/2019 .11,10
. .7/6/2019 .4.400,78
. .7/6/2019 .395,00
. .7/6/2019 .1.400,88
. .17/6/2019 .1.300,00
. .17/6/2019 .800,07
. .18/6/2019 .6.100,00
. .18/6/2019 .10,18
. .25/6/2019 .234,00
. .26/6/2019 .730,50
. .26/6/2019 .747,00
. .28/6/2019 .5.700,37
. .28/6/2019 .3.349,59
. .28/6/2019 .10,18
. .28/6/2019 .10,18
. .12/7/2019 .1.300,00
. .12/7/2019 .4.493,02
. .12/7/2019 .11,10
. .12/7/2019 .3.102,00
. .12/7/2019 .2.500,00
. .12/7/2019 .877,54
. .12/7/2019 .60,50
. .12/7/2019 .1.514,59
. .12/7/2019 .896,39
. .7/8/2019 .2.170,11
. .7/8/2019 .3,70
. .7/8/2019 .746,62
. .12/8/2019 .60,50
. .14/8/2019 .1.300,00
. .14/8/2019 .1.600,00
. .14/8/2019 .604,80
. .14/8/2019 .11,10
. .14/8/2019 .4.493,02
. .14/8/2019 .3.102,00
. .14/8/2019 .2.500,00
. .14/8/2019 .1.514,59
. .14/8/2019 .516,74
. .15/8/2019 .756,00
. .26/8/2019 .899,49
. .28/8/2019 .6.098,40
. .10/9/2019 .61,60
. .14/10/2019 .1.300,00
. .14/10/2019 .1.528,12
. .14/10/2019 .11,10
. .14/10/2019 .11,10
. .14/10/2019 .3,70
. .14/10/2019 .2.170,11
. .14/10/2019 .3,70
. .14/10/2019 .4.637,03
. .14/10/2019 .3.812,24
. .14/10/2019 .2.500,00
. .14/10/2019 .746,62
. .14/10/2019 .1.572,32
. .14/10/2019 .498,29
. .14/10/2019 .61,89
. .14/10/2019 .61,71
. .15/10/2019 .604,80
. .15/10/2019 .312,48
. .22/10/2019 .579,60
. .22/10/2019 .453,60
. .19/11/2019 .6.098,07
. .19/11/2019 .2.312,20
. .19/11/2019 .10,45
. .19/11/2019 .10,45
. .20/11/2019 .1.300,00
. .20/11/2019 .298,50
. .20/11/2019 .265,00
. .20/11/2019 .540,00
. .20/11/2019 .510,00
. .20/11/2019 .1.027,28
. .20/11/2019 .758,09
. .20/11/2019 .838,03
. .20/11/2019 .60,64
. .20/11/2019 .382,50
. .20/11/2019 .730,30
. .20/11/2019 .10,45
. .20/11/2019 .10,45
. .21/11/2019 .25,00
. .21/11/2019 .1.964,96
. .21/11/2019 .3,70
. .21/11/2019 .669,38
. .18/12/2019 .3,70
. .18/12/2019 .1.528,12
. .18/12/2019 .1.044,22
. .18/12/2019 .3,70
. .18/12/2019 .213,20
. .18/12/2019 .498,29
. .18/12/2019 .340,50
. .18/1/2019 .110,70
. .18/1/2019 .4.698,32
. .18/1/2019 .151,00
. .18/1/2019 .21.191,50
. .18/1/2019 .28.859,16
. .18/1/2019 .213,90
. .18/1/2019 .414,54
. .18/1/2019 .1.587,73
. .18/1/2019 .2.753,93
. .18/1/2019 .2.094,45
. .19/2/2019 .121,40
. .19/2/2019 .3.305,38
. .19/2/2019 .125,10
. .19/2/2019 .7.366,54
. .19/2/2019 .1.000,00
. .19/2/2019 .5.400,00
. .19/2/2019 .1.077,84
. .19/2/2019 .2.415,92
. .19/2/2019 .10,18
. .19/2/2019 .10,18
. .19/2/2019 .573,31
. .13/3/2019 .912,45
. .13/3/2019 .2.994,96
. .13/3/2019 .3.283,20
. .15/3/2019 .7.539,84
. .15/3/2019 .3.868,01
. .15/3/2019 .6.002,35
. .15/3/2019 .10,18
. .15/3/2019 .10,18
. .15/3/2019 .10,18
. .19/3/2019 .1.964,96
. .19/3/2019 .110,30
. .19/3/2019 .1.836,32
. .19/3/2019 .114,00
. .19/3/2019 .682,25
. .19/3/2019 .554,75
. .19/3/2019 .669,38
. .19/3/2019 .598,80
. .28/3/2019 .534,13
. .29/3/2019 .3.003,84
. .29/3/2019 .3.502,80
. .29/3/2019 .1.635,00
. .2/4/2019 .1.527,50
. .17/4/2019 .598,80
. .17/4/2019 .49,83
. .17/4/2019 .532,03
. .25/4/2019 .2.780,00
. .26/4/2019 .6.827,14
. .26/4/2019 .8.565,04
. .26/4/2019 .10,18
. .26/4/2019 .10,18
. .3/5/2019 .3.237,60
. .3/5/2019 .504,00
. .3/5/2019 .110,30
. .3/5/2019 .1.836,32
. .3/5/2019 .152,81
. .3/5/2019 .114,00
. .6/5/2019 .3.462,48
. .16/5/2019 .1.119,20
. .16/5/2019 .1.159,20
. .16/5/2019 .1.747,00
. .16/5/2019 .1.697,20
. .16/5/2019 .1.757,40
. .16/5/2019 .1.763,80
. .16/5/2019 .10,18
. .16/5/2019 .10,18
. .16/5/2019 .10,18
. .16/5/2019 .10,18
. .20/5/2019 .598,80
. .20/5/2019 .708,00
. .21/5/2019 .2.065,26
. .21/5/2019 .3,70
. .21/5/2019 .7,40
. .21/5/2019 .1.836,32
. .23/5/2019 .1.272,35
. .23/5/2019 .910,00
. .23/5/2019 .1.001,00
. .23/5/2019 .600,27
. .28/5/2019 .3.045,60
. .28/5/2019 .352,80
. .28/5/2019 .2.875,20
. .30/5/2019 .2.769,50
. .30/5/2019 .2.704,95
. .5/6/2019 .3.800,00
. .7/6/2019 .1.836,32
. .7/6/2019 .7,40
. .7/6/2019 .1.964,96
. .7/6/2019 .3,70
. .7/6/2019 .890,00
. .7/6/2019 .669,38
. .7/6/2019 .598,80
. .17/6/2019 .10,18
. .19/6/2019 .485,81
. .21/6/2019 .4.314,00
. .21/6/2019 .4.376,40
. .21/6/2019 .998,00
. .21/6/2019 .10,18
. .26/6/2019 .1.239,00
. .26/6/2019 .1.078,00
. .28/6/2019 .8.582,16
. .28/6/2019 .8.503,51
. .28/6/2019 .10,18
. .28/6/2019 .10,18
. .3/7/2019 .1.836,32
. .3/7/2019 .7,40
. .3/7/2019 .3,70
. .3/7/2019 .2.170,11
. .3/7/2019 .746,62
. .3/7/2019 .746,62
. .5/7/2019 .3.800,00
. .9/7/2019 .2.162,40
. .9/7/2019 .2.966,40
. .9/7/2019 .1.954,65
. .9/7/2019 .1.298,10
. .12/7/2019 .998,00
. .12/7/2019 .10,18
. .7/8/2019 .3.800,00
. .7/8/2019 .14,80
. .7/8/2019 .4.314,75
. .7/8/2019 .3.672,64
. .7/8/2019 .11,10
. .7/8/2019 .1.197,60
. .7/8/2019 .1.441,53
. .12/8/2019 .998,00
. .12/8/2019 .10,45
. .14/8/2019 .3.326,40
. .14/8/2019 .1.108,80
. .14/8/2019 .3.074,40
. .23/8/2019 .3.914,95
. .23/8/2019 .10,45
. .28/8/2019 .831,60
. .2/9/2019 .289,25
. .2/9/2019 .273,25
. .9/9/2019 .4.419,60
. .9/9/2019 .11,10
. .9/9/2019 .4.085,81
. .9/9/2019 .14,80
. .9/9/2019 .1.332,33
. .9/9/2019 .1.480,15
. .10/9/2019 .8,40
. .20/9/2019 .2.595,60
. .20/9/2019 .2.872,80
. .8/10/2019 .12.747,19
. .8/10/2019 .13.132,56
. .8/10/2019 .10,45