ACÓRDÃO Nº 1477/2025 - TCU - Plenário (parte 1 de 3)

ACÓRDÃO Nº 1477/2025 - TCU - Plenário
1. Processo nº TC 029.075/2024-6.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Responsável: Luiz Sérgio Barbosa (071.***.***-50).
4. Unidade Jurisdicionada: Superintendência Estadual do INSS em São Paulo-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 alterações e
homologações de dados no CNIS, possibilitando a concessão automática de
aposentadorias, sem a devida apresentação de documentos para o preenchimento dos
requisitos necessários para as concessões dos benefícios;
ACORDAM os ministros do Tribunal de Contas da União, reunidos em Sessão
de Plenário, ante as razões expostas pelo relator, em:
9.1. considerar revel o responsável Luiz Sérgio Barbosa, 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, e 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 de Luiz Sérgio Barbosa, 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$)
. .5/5/2020 .2.499,65
. .4/10/2021 .5.271,76
. .11/6/2019 .1.468,36
. .2/4/2020 .4.999,30
. .2/6/2020 .2.499,65
. .2/2/2021 .5.271,76
. .2/9/2020 .4.999,30
. .5/5/2020 .4.999,30
. .2/8/2019 .0,22
. .3/12/2019 .1.427,58
. .2/8/2019 .4.894,56
. .2/7/2019 .4.894,56
. .2/12/2020 .4.999,30
. .3/3/2020 .4.999,30
. .2/7/2019 .0,22
. .3/9/2019 .1.427,58
. .2/7/2021 .5.271,76
. .5/1/2021 .4.999,30
. .2/10/2020 .4.999,30
. .3/12/2019 .4.894,56
. .5/4/2021 .5.271,76
. .2/9/2021 .5.271,76
. .4/11/2019 .4.894,56
. .2/6/2021 .5.271,76
. .2/7/2020 .4.999,30
. .3/9/2019 .4.894,56
. .2/10/2019 .4.894,56
. .2/6/2021 .2.635,88
. .2/3/2021 .5.271,76
. .2/6/2020 .4.999,30
. .11/6/2019 .0,64
. .3/1/2020 .4.894,56
. .4/5/2021 .5.271,76
. .4/2/2020 .4.999,30
. .3/8/2021 .5.271,76
. .2/7/2021 .2.635,88
. .4/11/2020 .4.999,30
. .4/8/2020 .4.999,30
. .7/10/2021 .5.184,39
. .8/9/2020 .842,83
. .7/5/2021 .5.184,39
. .5/2/2021 .5.184,39
. .6/8/2021 .5.184,39
. .8/9/2020 .39.228,60
. .8/6/2021 .5.184,39
. .8/9/2021 .5.184,39
. .7/7/2021 .5.184,39
. .8/9/2020 .30.645,63
. .8/9/2020 .4.916,45
. .8/12/2020 .4.916,45
. .8/4/2021 .5.184,39
. .8/1/2021 .4.916,45
. .7/7/2021 .2.592,20
. .7/10/2020 .4.916,45
. .8/9/2020 .184,90
. .8/9/2020 .2.807,85
. .8/6/2021 .2.592,19
. .9/11/2020 .4.916,45
. .5/3/2021 .5.184,39
. .8/12/2020 .4.916,45
. .8/4/2019 .0,11
. .7/1/2020 .0,56
. .6/12/2021 .1.304,51
. .4/7/2019 .0,10
. .5/9/2019 .0,36
. .4/9/2020 .1.364,52
. .7/1/2020 .1.289,44
. .5/12/2019 .1.289,44
. .6/7/2020 .1.364,52
. .4/6/2020 .950,99
. .5/8/2021 .1.345,18
. .7/4/2021 .1.468,17
. .6/9/2021 .1.345,18
. .4/2/2021 .1.468,17
. .6/10/2020 .1.364,52
. .5/12/2019 .0,70
. .6/7/2021 .1.002,82
. .7/5/2020 .950,99
. .4/3/2021 .1.468,17
. .7/8/2019 .1.289,44
. .4/6/2020 .1.364,52
. .7/5/2019 .1.826,90
. .5/11/2021 .1.345,18
. .8/4/2019 .1.826,90
. .5/12/2019 .761,21
. .6/7/2021 .1.468,17
. .6/5/2021 .1.468,17
. .7/6/2021 .1.468,17
. .6/2/2020 .1.364,52
. .6/10/2021 .1.345,18
. .7/8/2019 .0,56
. .6/11/2019 .1.289,44
. .7/6/2021 .1.002,81
. .5/9/2019 .1.289,44
. .7/1/2021 .1.364,52
. .4/10/2019 .0,56
. .8/4/2019 .60,89
. .6/4/2020 .1.364,52
. .5/3/2020 .1.364,52
. .4/7/2019 .1.826,90
. .4/12/2020 .1.364,52
. .6/8/2020 .1.364,52
. .7/5/2020 .1.364,52
. .6/11/2020 .1.364,52
. .5/9/2019 .761,20
. .4/10/2019 .1.289,44
. .8/4/2019 .0,10
. .6/11/2019 .0,56
. .7/6/2019 .1.826,90
. .7/10/2021 .5.435,11
. .6/12/2019 .2.466,61
. .6/12/2019 .4.933,21
. .8/6/2021 .2.717,55
. .6/9/2019 .2.466,60
. .8/4/2021 .5.435,11
. .5/6/2020 .5.154,21
. .8/11/2021 .5.435,11
. .5/3/2021 .5.435,11
. .8/1/2020 .4.933,21
. .6/3/2020 .5.154,21
. .8/5/2020 .2.577,10
. .8/5/2020 .5.154,21
. .6/9/2019 .0,46
. .3/9/2019 .0,13
. .8/1/2021 .5.154,21
. .7/7/2020 .5.154,21
. .7/4/2020 .5.154,21
. .7/7/2021 .2.717,56
. .11/10/2019 .4.933,21
. .3/9/2019 .300,54
. .5/2/2021 .5.435,11
. .7/8/2020 .5.154,21
. .11/10/2019 .0,06
. .3/9/2019 .36.338,78
. .7/7/2021 .5.435,11
. .7/10/2020 .5.154,21
. .6/8/2021 .5.435,11
. .8/9/2020 .5.154,21
. .7/2/2020 .5.154,21
. .6/9/2019 .4.933,21
. .7/5/2021 .5.435,11
. .7/12/2020 .5.154,21
. .9/11/2020 .5.154,21
. .7/11/2019 .4.933,21
. .8/6/2021 .5.435,11
. .8/9/2021 .5.435,11
. .5/6/2020 .2.577,11
. .6/3/2020 .4.202,49
. .7/2/2020 .4.202,49
. .8/6/2021 .2.215,76
. .8/5/2020 .4.202,49
. .8/5/2020 .2.101,24
. .5/3/2021 .4.431,52
. .7/12/2020 .4.202,49
. .8/1/2021 .4.202,49
. .8/9/2020 .4.202,49
. .15/10/2019 .16,82
. .15/10/2019 .4.114,45
. .7/8/2020 .4.202,49
. .6/8/2021 .4.431,52
. .19/12/2019 .4.114,45
. .8/1/2020 .4.114,45
. .15/10/2019 .0,17
. .5/6/2020 .2.101,25
. .7/10/2020 .4.202,49
. .8/9/2021 .4.431,52
. .7/4/2020 .4.202,49
. .6/12/2019 .2.400,09
. .7/7/2021 .2.215,76
. .5/6/2020 .4.202,49
. .15/10/2019 .0,62
. .7/10/2021 .4.431,52
. .6/12/2019 .4.114,45
. .8/4/2021 .4.431,52
. .8/6/2021 .4.431,52
. .7/5/2021 .4.431,52
. .19/12/2019 .0,17
. .15/10/2019 .13.577,68
. .7/7/2020 .4.202,49
. .7/7/2021 .4.431,52
. .9/11/2020 .4.202,49
. .5/2/2021 .4.431,52
. .6/6/2019 .5.548,72
. .4/6/2020 .2.898,65
. .6/8/2019 .0,19
. .11/3/2019 .2.298,40
. .7/1/2020 .0,19
. .11/3/2019 .0,19
. .10/7/2020 .5.797,30
. .6/11/2020 .5.797,30
. .6/3/2020 .0,56
. .5/12/2019 .5.548,72
. .4/10/2019 .5.548,72
. .5/9/2019 .5.548,72
. .4/4/2019 .0,19
. .4/6/2020 .5.797,30
. .7/6/2021 .6.113,25
. .6/7/2021 .6.113,25
. .13/4/2020 .0,56
. .5/8/2021 .6.113,25
. .4/6/2020 .0,77
. .11/3/2019 .0,79
. .11/3/2019 .137,74
. .13/5/2019 .5.548,72
. .13/5/2019 .0,19
. .12/5/2020 .5.797,30
. .11/3/2019 .5.548,72
. .4/3/2021 .6.113,25
. .7/4/2021 .6.113,25
. .4/9/2020 .5.797,30
. .6/7/2021 .3.056,63
. .7/1/2020 .5.548,72
. .4/7/2019 .0,19
. .11/3/2019 .0,60
. .6/11/2019 .5.548,72
. .4/12/2020 .5.797,30
. .6/2/2020 .0,56
. .6/5/2021 .6.113,25
. .5/12/2019 .2.774,36
. .6/8/2020 .5.797,30
. .4/7/2019 .5.548,72
. .5/9/2019 .0,83
. .4/4/2019 .5.548,72
. .6/11/2019 .0,19
. .4/2/2021 .6.113,25
. .12/5/2020 .2.898,65
. .6/2/2020 .5.797,30
. .5/12/2019 .0,48
. .6/3/2020 .5.797,30
. .11/3/2019 .21.696,97
. .13/4/2020 .5.797,30
. .6/9/2021 .6.113,25
. .12/5/2020 .0,91
. .6/8/2019 .5.548,72
. .6/6/2019 .0,19
. .6/10/2021 .6.113,25
. .7/1/2021 .5.797,30
. .6/10/2020 .5.797,30
. .11/3/2019 .11.064,90
. .10/7/2020 .0,56
. .4/10/2019 .0,19
. .11/3/2019 .19,85
. .5/9/2019 .2.774,36
. .7/6/2021 .3.056,62
. .3/5/2021 .2.933,32
. .2/3/2020 .3.028,48
. .1/10/2019 .4.314,76
. .1/9/2020 .3.028,48
. .1/4/2021 .2.933,32
. .2/9/2019 .4.314,76
. .1/10/2019 .0,24
. .1/6/2020 .2.203,55
. .1/10/2021 .2.828,92
. .1/2/2021 .2.933,32
. .1/7/2021 .2.834,39
. .1/6/2021 .2.933,32
. .3/8/2020 .3.028,48
. .1/9/2021 .2.834,39
. .3/2/2020 .3.028,48
. .1/7/2020 .3.028,48
. .2/9/2019 .0,77
. .4/5/2020 .2.203,54
. .2/12/2019 .1.258,47
. .1/3/2021 .2.933,32
. .1/8/2019 .0,24
. .1/11/2019 .3.149,98
. .4/5/2020 .3.242,31
. .3/11/2020 .4.051,75
. .1/6/2020 .3.028,48
. .2/1/2020 .2.936,15
. .11/6/2019 .0,58
. .2/9/2019 .1.258,47
. .4/1/2021 .2.814,68
. .1/7/2019 .0,24
. .1/7/2021 .2.323,64
. .1/12/2020 .3.260,63
. .1/10/2020 .3.028,48
. .2/8/2021 .2.834,39
. .1/7/2019 .4.314,76
. .1/6/2021 .2.323,63
. .1/8/2019 .4.314,76
. .1/4/2020 .3.028,48
. .2/12/2019 .3.149,98
. .11/6/2019 .1.294,42
. .4/8/2021 .2.791,54
. .3/9/2021 .2.791,54
. .5/5/2021 .2.791,54
. .3/9/2020 .2.661,66
. .5/7/2021 .2.791,54
. .5/10/2020 .2.661,66
. .5/6/2020 .0,28
. .4/6/2021 .1.395,77
. .5/8/2020 .2.661,66
. .5/6/2020 .2.661,66
. .5/11/2020 .2.661,66
. .5/7/2021 .1.395,77
. .5/10/2021 .2.791,54
. .3/3/2021 .2.791,54
. .6/4/2021 .2.791,54
. .4/6/2021 .2.791,54
. .3/2/2021 .2.791,54
. .5/6/2020 .88,72
. .6/1/2021 .2.661,66
. .3/12/2020 .2.661,66
. .5/6/2020 .0,72
. .5/6/2020 .1.774,44
. .3/7/2020 .2.661,66
. .2/8/2021 .4.612,81
. .2/3/2020 .4.374,41
. .2/12/2019 .4.256,92
. .2/9/2019 .4.256,92
. .2/5/2019 .2.270,35
. .1/9/2020 .4.374,41
. .1/9/2021 .4.612,81
. .1/7/2021 .2.306,41
. .1/7/2020 .4.374,41
. .1/8/2019 .4.256,92
. .1/6/2021 .4.612,81
. .1/2/2021 .4.612,81
. .1/6/2020 .4.374,41
. .1/4/2021 .4.612,81
. .3/6/2019 .4.256,92
. .2/9/2019 .1.596,34
. .1/7/2019 .4.256,92
. .2/5/2019 .0,12
. .1/3/2021 .4.612,81
. .1/11/2019 .4.256,92
. .4/1/2021 .4.374,41
. .3/11/2020 .4.374,41
. .4/5/2020 .4.374,41
. .3/2/2020 .4.374,41
. .1/6/2020 .2.187,21
. .2/12/2019 .1.596,35
. .1/10/2021 .4.612,81
. .1/10/2019 .4.256,92
. .3/5/2021 .4.612,81
. .1/12/2020 .4.374,41
. .1/10/2020 .4.374,41
. .2/1/2020 .4.256,92
. .1/4/2020 .4.374,41
. .1/7/2021 .4.612,81
. .1/6/2021 .2.306,40
. .4/5/2020 .2.187,20
. .3/8/2020 .4.374,41
. .10/3/2020 .0,99
. .5/6/2020 .2.873,55
. .10/3/2020 .0,03
. .7/10/2021 .6.060,31
. .7/12/2020 .5.747,10
. .8/9/2021 .6.060,31
. .8/6/2021 .6.060,31
. .10/3/2020 .5.747,10
. .10/3/2020 .10,72
. .10/3/2020 .63,80
. .10/3/2020 .11.394,25
. .8/9/2020 .5.747,10
. .8/5/2020 .5.747,10
. .7/7/2021 .6.060,31
. .7/7/2021 .3.030,16
. .10/3/2020 .3.576,52
. .9/11/2020 .5.747,10
. .7/5/2021 .6.060,31
. .7/8/2020 .5.747,10
. .5/3/2021 .6.060,31
. .10/3/2020 .941,19
. .6/8/2021 .6.060,31
. .8/1/2021 .5.747,10
. .5/6/2020 .5.747,10