ACÓRDÃO Nº 1110/2025 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 1110/2025 - TCU - Plenário
1. Processo TC 021.997/2024-1.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Interessados/Responsáveis:
3.1. Responsável: Vitor Mendonca de Souza (442.***.***-53).
4. Órgão/Entidade: Instituto Nacional do Seguro Social.
5. Relator: Ministro Walton Alencar Rodrigues.
6. Representante do Ministério Público: Subprocurador-Geral Paulo Soares
Bugarin.
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 Vitor Mendonca de
Souza, então técnico do INSS, em virtude de fraude na concessão de benefícios
previdenciários, na Agência da Previdência Social em Diadema/SP;
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 Vitor Mendonca de Souza, para todos os
efeitos, dando-se prosseguimento ao processo, com base no art. 12, § 3º, da Lei
8.443/1992;
9.2. julgar irregulares as contas de Vitor Mendonca de Souza, com
fundamento nos arts. 1º, inciso I, e 16, inciso III, alíneas "b", "c" e "d", da Lei
8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma Lei, 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$)
. .6/7/2018 .1.513,82
. .7/12/2018 .1.076,95
. .5/7/2019 .1.587,69
. .7/3/2018 .2.153,90
. .7/8/2018 .1.513,82
. .7/6/2018 .1.513,82
. .9/5/2019 .1.587,69
. .14/2/2018 .2.144,47
. .5/4/2019 .1.587,69
. .5/10/2018 .1.513,82
. .10/9/2018 .1.513,82
. .14/2/2018 .5,38
. .8/11/2018 .1.513,82
. .8/5/2018 .1.905,82
. .14/2/2018 .1.715,57
. .7/6/2019 .1.587,69
. .12/3/2019 .1.587,69
. .7/2/2019 .1.587,69
. .7/12/2018 .1.513,82
. .8/1/2019 .1.513,82
. .6/4/2018 .2.153,90
. .14/2/2018 .357,41
. .10/9/2018 .1.076,95
. .14/2/2018 .2.153,90
. .7/1/2019 .1.777,96
. .6/3/2018 .2.477,46
. .7/5/2018 .1.777,96
. .5/4/2018 .2.477,46
. .6/2/2018 .2.477,46
. .13/3/2019 .1.862,93
. .5/7/2018 .1.777,96
. .6/9/2018 .1.777,96
. .6/2/2019 .1.862,93
. .5/1/2018 .2.458,78
. .6/6/2019 .1.862,93
. .6/12/2018 .1.777,96
. .6/8/2018 .1.777,96
. .6/6/2018 .1.777,96
. .6/12/2017 .819,59
. .4/7/2019 .1.862,93
. .21/11/2017 .2.458,78
. .4/10/2018 .1.777,96
. .21/11/2017 .2.540,73
. .6/12/2018 .1.238,73
. .4/4/2019 .1.862,93
. .7/5/2019 .1.862,93
. .6/12/2017 .2.458,78
. .6/9/2018 .1.238,73
. .7/11/2018 .1.777,96
. .6/8/2019 .2.609,53
. .7/11/2018 .2.523,00
. .6/6/2019 .2.609,53
. .4/7/2019 .2.609,53
. .6/12/2018 .2.523,00
. .6/9/2018 .1.156,37
. .5/9/2019 .1.304,76
. .5/7/2018 .2.523,00
. .4/10/2018 .2.523,00
. .6/6/2018 .2.523,00
. .11/3/2019 .2.609,53
. .7/5/2019 .2.609,53
. .6/2/2019 .2.609,53
. .7/5/2018 .2.523,00
. .6/8/2018 .2.523,00
. .7/1/2019 .2.523,00
. .5/4/2018 .2.523,00
. .6/9/2018 .2.523,00
. .6/2/2018 .1.093,30
. .6/12/2018 .1.156,38
. .5/9/2019 .2.609,53
. .6/3/2018 .2.523,00
. .4/4/2019 .2.609,53
. .6/3/2018 .3.190,80
. .6/9/2017 .790,35
. .6/2/2018 .3.190,80
. .5/10/2017 .3.161,40
. .7/11/2018 .3.190,80
. .29/8/2017 .2.845,26
. .7/1/2019 .3.190,80
. .6/9/2017 .3.161,40
. .5/4/2018 .3.190,80
. .6/6/2018 .3.190,80
. .6/12/2017 .3.161,40
. .7/5/2018 .3.190,80
. .6/12/2017 .790,35
. .11/3/2019 .3.300,24
. .6/2/2019 .3.300,24
. .6/9/2018 .1.595,40
. .6/12/2018 .1.595,40
. .5/1/2018 .3.161,40
. .6/12/2018 .3.190,80
. .5/9/2019 .1.650,12
. .7/11/2017 .3.161,40
. .5/9/2019 .3.300,24
. .7/5/2019 .3.300,24
. .6/9/2018 .3.190,80
. .6/6/2019 .3.300,24
. .6/8/2019 .3.300,24
. .4/10/2018 .3.190,80
. .4/4/2019 .3.300,24
. .5/7/2018 .3.190,80
. .4/7/2019 .3.300,24
. .6/8/2018 .3.190,80
. .5/12/2018 .3.545,43
. .3/8/2018 .3.545,43
. .4/1/2018 .3.518,69
. .3/10/2018 .3.545,43
. .6/5/2019 .3.667,03
. .5/9/2018 .1.772,71
. .5/12/2017 .1.466,12
. .31/10/2017 .5.278,03
. .4/4/2018 .3.545,43
. .5/9/2018 .3.545,43
. .4/9/2019 .3.667,03
. .5/2/2018 .3.545,43
. .8/3/2019 .3.667,03
. .5/8/2019 .3.667,03
. .3/7/2019 .3.667,03
. .5/6/2019 .3.667,03
. .5/2/2019 .3.667,03
. .5/12/2017 .3.518,69
. .4/1/2019 .3.545,43
. .6/11/2018 .3.545,43
. .5/12/2018 .1.772,72
. .4/9/2019 .1.833,51
. .5/6/2018 .3.545,43
. .4/7/2018 .3.545,43
. .3/4/2019 .3.667,03
. .5/3/2018 .3.545,43
. .4/5/2018 .3.545,43
. .6/11/2017 .3.518,69
. .2/7/2018 .3.143,40
. .3/9/2018 .1.571,70
. .1/11/2017 .3.119,70
. .1/12/2017 .1.299,87
. .1/10/2019 .3.251,21
. .3/9/2018 .3.143,40
. .3/12/2018 .1.571,70
. .1/10/2018 .3.143,40
. .2/5/2019 .3.251,21
. .1/6/2018 .3.143,40
. .24/10/2017 .5.615,46
. .1/2/2019 .3.251,21
. .1/8/2019 .3.251,21
. .1/3/2019 .3.251,21
. .3/6/2019 .3.251,21
. .2/1/2019 .3.143,40
. .2/9/2019 .3.251,21
. .3/12/2018 .3.143,40
. .1/7/2019 .3.251,21
. .1/2/2018 .3.143,40
. .2/9/2019 .1.625,60
. .2/5/2018 .3.143,40
. .2/4/2018 .3.143,40
. .1/4/2019 .3.251,21
. .1/3/2018 .3.143,40
. .1/8/2018 .3.143,40
. .1/11/2018 .3.143,40
. .2/1/2018 .3.119,70
. .1/12/2017 .3.119,70
. .30/1/2018 .15,87
. .7/10/2019 .3.037,01
. .10/9/2018 .1.468,15
. .7/2/2019 .3.037,01
. .8/5/2018 .2.936,30
. .7/8/2019 .3.037,01
. .7/8/2018 .2.936,30
. .7/6/2018 .2.936,30
. .5/4/2019 .3.037,01
. .7/3/2018 .2.936,30
. .6/9/2019 .1.518,50
. .7/2/2018 .2.936,30
. .7/6/2019 .3.037,01
. .12/3/2019 .3.037,01
. .7/12/2018 .1.468,15
. .6/4/2018 .2.936,30
. .30/1/2018 .728,17
. .10/9/2018 .2.936,30
. .6/9/2019 .3.037,01
. .30/1/2018 .4.369,06
. .5/7/2019 .3.037,01
. .8/11/2018 .2.936,30
. .6/7/2018 .2.936,30
. .30/1/2018 .2.912,71
. .7/12/2018 .2.936,30
. .5/10/2018 .2.936,30
. .8/5/2019 .3.037,01
. .8/1/2019 .2.936,30
. .7/3/2019 .717,00
. .3/11/2016 .880,00
. .3/4/2018 .676,31
. .3/1/2018 .656,90
. .4/2/2019 .717,00
. .2/8/2018 .676,31
. .3/7/2018 .676,31
. .3/9/2019 .699,00
. .3/10/2017 .656,90
. .2/3/2017 .937,90
. .4/7/2017 .656,90
. .4/12/2018 .478,66
. .4/12/2017 .468,95
. .2/7/2019 .699,00
. .4/9/2018 .676,31
. .4/4/2017 .937,90
. .2/9/2016 .880,00
. .2/10/2018 .676,31
. .3/1/2017 .880,00
. .2/9/2016 .403,33
. .3/5/2019 .699,00
. .3/9/2019 .499,00
. .3/11/2017 .656,90
. .2/4/2019 .699,00
. .2/8/2016 .880,00
. .4/10/2016 .880,00
. .3/1/2019 .676,31
. .2/2/2018 .676,31
. .4/9/2017 .656,90
. .2/2/2017 .937,90
. .2/6/2017 .937,90
. .5/11/2018 .676,31
. .4/12/2018 .676,31
. .28/6/2016 .3.784,00
. .4/6/2018 .676,31
. .2/8/2017 .656,90
. .2/8/2019 .699,00
. .4/12/2017 .656,90
. .3/5/2017 .937,90
. .4/9/2018 .478,65
. .28/6/2016 .49,10
. .4/6/2019 .699,00
. .2/12/2016 .880,00
. .4/9/2017 .468,95
. .3/5/2018 .676,31
. .2/3/2018 .676,31
. .4/7/2016 .880,00
. .2/12/2016 .403,33
. .8/1/2019 .3.594,67
. .7/8/2019 .3.763,49
. .8/1/2018 .4.883,57
. .6/9/2019 .3.763,49
. .6/9/2019 .2.545,48
. .12/3/2019 .3.763,49
. .5/10/2018 .3.594,67
. .7/6/2019 .3.763,49
. .5/7/2019 .3.763,49
. .5/12/2017 .781,32
. .10/9/2018 .2.461,07
. .5/4/2019 .3.763,49
. .8/11/2018 .3.594,67
. .10/9/2018 .3.594,67
. .7/2/2018 .4.922,15
. .8/5/2018 .4.922,15
. .5/12/2017 .4.883,57
. .7/3/2018 .4.922,15
. .7/12/2018 .3.594,67
. .7/6/2018 .4.922,15
. .7/12/2018 .2.461,08
. .6/7/2018 .4.922,15
. .6/4/2018 .4.922,15
. .5/12/2017 .9.278,78
. .5/12/2017 .16,26
. .8/5/2019 .3.763,49
. .7/2/2019 .3.763,49
. .7/8/2018 .4.922,15
. .1/11/2018 .3.045,97
. .2/4/2018 .3.045,97
. .1/9/2017 .754,47
. .2/5/2018 .3.045,97
. .3/9/2018 .1.522,98
. .1/7/2019 .2.247,08
. .2/5/2019 .2.247,08
. .3/12/2018 .3.045,97
. .29/8/2017 .2.816,71
. .3/9/2018 .3.045,97
. .3/12/2018 .1.522,99
. .2/1/2019 .3.045,97
. .1/2/2018 .3.045,97
. .1/10/2018 .3.045,97
. .1/4/2019 .2.247,08
. .1/9/2017 .3.017,91
. .1/3/2019 .2.247,08
. .1/12/2017 .754,48
. .1/10/2019 .2.247,08
. .1/8/2019 .2.247,08
. .1/11/2017 .3.017,91
. .2/9/2019 .2.247,08
. .1/2/2019 .3.150,44
. .2/1/2018 .3.017,91
. .1/6/2018 .3.045,97
. .1/12/2017 .3.017,91
. .2/9/2019 .1.575,22
. .1/3/2018 .3.045,97
. .2/10/2017 .3.017,91
. .2/7/2018 .3.045,97
. .3/6/2019 .2.247,08
. .1/8/2018 .3.045,97
. .3/1/2017 .1.150,28
. .3/9/2019 .631,52
. .2/12/2016 .479,28
. .2/8/2016 .1.150,28
. .19/7/2016 .21,20
. .2/9/2016 .479,28
. .2/4/2019 .1.263,04
. .4/6/2018 .1.221,16
. .7/3/2019 .1.263,04
. .4/10/2016 .1.150,28
. .4/4/2017 .1.196,40
. .2/6/2017 .1.196,40
. .3/5/2018 .1.221,16
. .2/3/2018 .1.221,16
. .2/8/2019 .1.263,04
. .2/3/2017 .1.196,40
. .3/7/2018 .1.221,16
. .4/12/2018 .1.221,16
. .4/9/2018 .610,58
. .3/10/2017 .1.196,40
. .2/2/2017 .1.196,40
. .4/7/2017 .1.196,40
. .3/11/2016 .1.150,28
. .2/8/2018 .1.221,16
. .3/5/2019 .1.263,04
. .2/12/2016 .1.150,28
. .19/7/2016 .1.150,28
. .4/9/2017 .1.196,40
. .2/9/2016 .1.150,28
. .4/9/2017 .598,20
. .3/1/2019 .1.221,16
. .5/11/2018 .1.221,16
. .2/7/2019 .1.263,04
. .4/6/2019 .1.263,04
. .3/1/2018 .1.196,40
. .3/11/2017 .1.196,40
. .4/9/2018 .1.221,16
. .3/9/2019 .1.263,04
. .3/4/2018 .1.221,16
. .2/10/2018 .1.221,16
. .19/7/2016 .2.914,04
. .2/2/2018 .1.221,16
. .4/12/2017 .1.196,40
. .2/8/2017 .1.196,40
. .4/12/2017 .598,20
. .3/5/2017 .1.196,40
. .4/12/2018 .610,58
. .4/2/2019 .1.263,04
. .6/9/2018 .1.607,61
. .6/12/2018 .3.215,22
. .5/7/2018 .3.215,22
. .6/12/2018 .1.607,61
. .5/4/2018 .3.215,22
. .6/2/2018 .3.215,22
. .7/5/2018 .3.215,22
. .7/5/2019 .3.325,50
. .7/11/2018 .3.215,22
. .4/4/2019 .3.325,50
. .4/10/2018 .3.215,22
. .6/6/2019 .3.325,50
. .5/10/2017 .3.185,60
. .26/9/2017 .4.353,65
. .6/9/2018 .3.215,22
. .5/9/2019 .3.325,50
. .6/6/2018 .3.215,22
. .7/1/2019 .3.215,22
. .6/12/2017 .3.185,60
. .6/3/2018 .3.215,22
. .6/12/2017 .1.327,33
. .6/8/2019 .3.325,50
. .4/7/2019 .3.325,50
. .6/2/2019 .3.325,50