ACÓRDÃO Nº 1496/2025 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 1496/2025 - TCU - Plenário
1. Processo nº TC 039.331/2023-7.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial
3. Interessados/Responsáveis:
3.1. Interessado: Instituto Nacional do Seguro Social (29.979.036/0001-40).
3.2. Responsável: Guiomar Aparecida Silva Muniz (950.***.***-68).
4. Órgão/Entidade: Superintendência Regional Sudeste I do INSS.
5. Relator: Ministro Benjamin Zymler.
6. Representante do Ministério Público: Procurador Sergio Ricardo Costa
Caribé.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de Contas
Especial (AudTCE).
8. Representação legal: Erivane Jose de Lima (123947/OAB-SP), representando
Guiomar Aparecida Silva Muniz.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Instituto Nacional do Seguro Social (INSS), em desfavor da Sra. Guiomar
Aparecida Silva Muniz, em razão da habilitação e concessão irregulares de benefícios
previdenciários,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão do
Plenário, ante as razões expostas pelo relator, em:
9.1. 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 da Sra.
Guiomar Aparecida Silva Muniz, condenando-a 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 (INSS), 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.
Débitos relacionados à responsável Guiomar Aparecida Silva Muniz (CPF:
950.***.***-68):
. .Data de ocorrência .Valor histórico (R$)
. .13/6/2016 .1.933,51
. .11/7/2016 .4.143,25
. .2/8/2016 .4.143,25
. .2/9/2016 .4.143,25
. .2/9/2016 .1.381,08
. .4/10/2016 .4.143,25
. .3/11/2016 .4.143,25
. .2/12/2016 .4.143,25
. .2/12/2016 .1.381,08
. .3/1/2017 .4.143,25
. .2/2/2017 .4.262,98
. .2/3/2017 .4.262,98
. .4/4/2017 .4.262,98
. .3/5/2017 .4.262,98
. .2/6/2017 .4.262,98
. .4/7/2017 .4.262,98
. .2/8/2017 .4.262,98
. .4/9/2017 .4.262,98
. .4/9/2017 .2.131,49
. .3/10/2017 .4.262,98
. .3/11/2017 .4.262,98
. .4/12/2017 .4.262,98
. .4/12/2017 .2.131,49
. .3/1/2018 .4.262,98
. .2/2/2018 .4.351,22
. .2/3/2018 .4.351,22
. .3/4/2018 .4.351,22
. .3/5/2018 .4.351,22
. .4/6/2018 .4.351,22
. .3/7/2018 .4.351,22
. .2/8/2018 .4.351,22
. .4/9/2018 .4.351,22
. .4/9/2018 .2.175,61
. .2/10/2018 .4.351,22
. .5/11/2018 .4.351,22
. .4/12/2018 .4.351,22
. .4/12/2018 .2.175,61
. .3/1/2019 .4.351,22
. .4/2/2019 .4.500,46
. .7/3/2019 .4.500,46
. .2/4/2019 .4.500,46
. .3/5/2019 .4.500,46
. .4/6/2019 .4.500,46
. .2/7/2019 .4.500,46
. .2/8/2019 .4.500,46
. .3/9/2019 .4.500,46
. .3/9/2019 .2.250,23
. .2/10/2019 .4.500,46
. .4/11/2019 .4.500,46
. .10/10/2016 .146,46
. .10/10/2016 .732,32
. .10/10/2016 .4.393,94
. .8/11/2016 .3.088,94
. .7/12/2016 .3.088,94
. .7/12/2016 .732,32
. .9/1/2017 .3.088,94
. .9/2/2017 .3.122,77
. .9/3/2017 .3.122,77
. .7/4/2017 .3.122,77
. .5/5/2017 .3.122,77
. .7/6/2017 .3.122,77
. .7/7/2017 .3.122,77
. .4/8/2017 .3.122,77
. .6/9/2017 .3.122,77
. .6/9/2017 .2.213,88
. .5/10/2017 .3.122,77
. .7/11/2017 .3.122,77
. .6/12/2017 .3.122,77
. .6/12/2017 .2.213,89
. .5/1/2018 .3.122,77
. .8/2/2018 .3.214,42
. .7/3/2018 .3.214,42
. .5/4/2018 .3.214,42
. .8/5/2018 .3.214,42
. .11/6/2018 .3.214,42
. .5/7/2018 .3.214,42
. .6/8/2018 .3.214,42
. .10/9/2018 .3.214,42
. .10/9/2018 .2.259,71
. .4/10/2018 .3.214,42
. .12/11/2018 .3.214,42
. .6/12/2018 .3.214,42
. .6/12/2018 .2.259,71
. .8/1/2019 .3.214,42
. .6/2/2019 .3.369,43
. .12/3/2019 .3.369,43
. .4/4/2019 .3.369,43
. .7/5/2019 .3.369,43
. .7/6/2019 .3.369,43
. .4/7/2019 .3.369,43
. .6/8/2019 .3.369,43
. .5/9/2019 .3.369,43
. .5/9/2019 .2.337,21
. .4/10/2019 .3.369,43
. .6/11/2019 .3.369,43
. .5/12/2019 .3.369,43
. .5/12/2019 .2.337,22
. .16/11/2016 .1.133,06
. .12/12/2016 .4.855,99
. .12/12/2016 .809,33
. .5/1/2017 .4.855,99
. .3/2/2017 .4.874,44
. .3/3/2017 .4.874,44
. .5/4/2017 .4.874,44
. .4/5/2017 .4.874,44
. .5/6/2017 .4.874,44
. .5/7/2017 .4.874,44
. .3/8/2017 .4.874,44
. .5/9/2017 .4.874,44
. .5/9/2017 .2.437,22
. .4/10/2017 .4.874,44
. .6/11/2017 .4.874,44
. .5/12/2017 .4.874,44
. .5/12/2017 .2.437,22
. .4/1/2018 .4.874,44
. .5/2/2018 .4.975,34
. .5/3/2018 .4.975,34
. .4/4/2018 .4.975,34
. .4/5/2018 .4.975,34
. .5/6/2018 .4.975,34
. .4/7/2018 .4.975,34
. .3/8/2018 .4.975,34
. .5/9/2018 .4.975,34
. .5/9/2018 .2.487,67
. .3/10/2018 .4.975,34
. .6/11/2018 .4.975,34
. .5/12/2018 .4.975,34
. .5/12/2018 .2.487,67
. .4/1/2019 .4.975,34
. .5/2/2019 .5.145,99
. .8/3/2019 .5.145,99
. .3/4/2019 .5.145,99
. .6/5/2019 .5.145,99
. .5/6/2019 .5.145,99
. .3/7/2019 .5.145,99
. .5/8/2019 .5.145,99
. .4/9/2019 .5.145,99
. .4/9/2019 .2.572,99
. .3/10/2019 .5.145,99
. .5/11/2019 .5.145,99
. .4/12/2019 .5.145,99
. .4/12/2019 .2.573,00
. .17/8/2016 .818,38
. .5/9/2016 .4.091,91
. .5/9/2016 .852,48
. .4/10/2016 .4.091,91
. .7/11/2016 .4.091,91
. .5/12/2016 .4.091,91
. .5/12/2016 .852,48
. .4/1/2017 .4.091,91
. .6/2/2017 .4.150,01
. .6/3/2017 .4.150,01
. .10/4/2017 .4.150,01
. .10/5/2017 .4.150,01
. .8/6/2017 .4.150,01
. .6/7/2017 .4.150,01
. .23/8/2017 .4.150,01
. .8/9/2017 .4.150,01
. .8/9/2017 .2.075,00
. .6/10/2017 .4.150,01
. .13/11/2017 .4.150,01
. .11/12/2017 .4.150,01
. .11/12/2017 .2.075,01
. .11/1/2018 .4.150,01
. .6/2/2018 .4.235,91
. .5/3/2018 .4.235,91
. .9/4/2018 .4.235,91
. .4/5/2018 .4.235,91
. .8/6/2018 .4.235,91
. .5/7/2018 .4.235,91
. .9/8/2018 .4.235,91
. .13/9/2018 .4.235,91
. .13/9/2018 .2.117,95
. .22/10/2018 .4.235,91
. .9/11/2018 .4.235,91
. .5/12/2018 .4.235,91
. .5/12/2018 .2.117,96
. .10/1/2019 .4.235,91
. .7/2/2019 .4.381,20
. .9/4/2019 .4.381,20
. .9/4/2019 .4.381,20
. .7/5/2019 .4.381,20
. .4/6/2019 .4.381,20
. .2/7/2019 .4.381,20
. .2/8/2019 .4.381,20
. .3/9/2019 .4.381,20
. .3/9/2019 .2.190,60
. .2/10/2019 .4.381,20
. .4/11/2019 .4.381,20
. .9/9/2016 .2.158,96
. .9/9/2016 .830,37
. .7/10/2016 .4.982,22
. .8/11/2016 .4.982,22
. .7/12/2016 .4.982,22
. .7/12/2016 .830,37
. .6/1/2017 .4.982,22
. .7/2/2017 .5.020,58
. .7/3/2017 .5.020,58
. .7/4/2017 .5.020,58
. .8/5/2017 .5.020,58
. .7/6/2017 .5.020,58
. .7/7/2017 .5.020,58
. .7/8/2017 .5.020,58
. .11/9/2017 .5.020,58
. .11/9/2017 .2.510,29
. .6/10/2017 .5.020,58
. .8/11/2017 .5.020,58
. .7/12/2017 .5.020,58
. .7/12/2017 .2.510,29
. .8/1/2018 .5.020,58
. .7/2/2018 .5.124,50
. .7/3/2018 .5.124,50
. .6/4/2018 .5.124,50
. .8/5/2018 .5.124,50
. .7/6/2018 .5.124,50
. .6/7/2018 .5.124,50
. .7/8/2018 .5.124,50
. .10/9/2018 .5.124,50
. .10/9/2018 .2.562,25
. .5/10/2018 .5.124,50
. .8/11/2018 .5.124,50
. .7/12/2018 .5.124,50
. .7/12/2018 .2.562,25
. .8/1/2019 .5.124,50
. .7/2/2019 .5.300,27
. .12/3/2019 .5.300,27
. .5/4/2019 .5.300,27
. .8/5/2019 .5.300,27
. .7/6/2019 .5.300,27
. .5/7/2019 .5.300,27
. .7/8/2019 .5.300,27
. .6/9/2019 .5.300,27
. .6/9/2019 .2.650,13
. .7/10/2019 .5.300,27
. .7/11/2019 .5.300,27
. .6/12/2019 .5.300,27
. .6/12/2019 .2.650,14
. .9/8/2016 .1.535,72
. .6/9/2016 .872,56
. .6/9/2016 .4.188,33
. .6/10/2016 .4.188,33
. .7/11/2016 .4.188,33
. .7/12/2016 .4.188,33
. .7/12/2016 .872,57
. .5/1/2017 .4.188,33
. .7/2/2017 .4.247,80
. .6/3/2017 .4.247,80
. .7/4/2017 .4.247,80
. .8/5/2017 .4.247,80
. .7/6/2017 .4.247,80
. .7/7/2017 .4.247,80
. .7/8/2017 .4.247,80
. .6/9/2017 .4.247,80
. .6/9/2017 .2.123,90
. .6/10/2017 .4.247,80
. .8/11/2017 .4.247,80
. .6/12/2017 .4.247,80
. .6/12/2017 .2.123,90
. .5/1/2018 .4.247,80
. .6/2/2018 .4.335,72
. .6/3/2018 .4.335,72
. .6/4/2018 .4.335,72
. .7/5/2018 .4.335,72
. .6/6/2018 .4.335,72
. .5/7/2018 .4.335,72
. .6/8/2018 .4.335,72
. .6/9/2018 .4.335,72
. .6/9/2018 .2.167,86
. .4/10/2018 .4.335,72
. .7/11/2018 .4.335,72
. .6/12/2018 .4.335,72
. .6/12/2018 .2.167,86
. .7/1/2019 .4.335,72
. .6/2/2019 .4.484,43
. .11/3/2019 .4.484,43
. .4/4/2019 .4.484,43
. .7/5/2019 .4.484,43
. .6/6/2019 .4.484,43
. .4/7/2019 .4.484,43
. .6/8/2019 .4.484,43
. .5/9/2019 .4.484,43
. .5/9/2019 .2.242,21
. .4/10/2019 .4.484,43
. .6/11/2019 .4.484,43
. .6/10/2016 .3.648,15
. .7/11/2016 .3.341,08
. .6/12/2016 .1.459,26
. .6/12/2016 .3.169,12
. .5/1/2017 .3.169,12
. .6/2/2017 .3.189,25
. .6/3/2017 .3.189,25
. .6/4/2017 .3.189,25
. .5/5/2017 .3.189,25
. .6/6/2017 .3.189,25
. .6/7/2017 .3.189,25
. .4/8/2017 .3.189,25
. .6/9/2017 .3.189,25
. .6/9/2017 .2.198,96
. .5/10/2017 .3.189,25
. .7/11/2017 .3.189,25
. .6/12/2017 .3.189,25
. .6/12/2017 .2.198,96
. .5/1/2018 .3.189,25
. .6/2/2018 .3.280,28
. .6/3/2018 .3.258,31
. .5/4/2018 .3.245,79
. .7/5/2018 .3.225,68
. .6/6/2018 .3.225,68
. .5/7/2018 .3.225,68
. .6/8/2018 .3.225,68
. .6/9/2018 .3.225,68
. .6/9/2018 .2.244,47
. .4/10/2018 .3.225,68
. .7/11/2018 .3.211,37
. .6/12/2018 .2.244,48
. .6/12/2018 .3.209,02
. .7/1/2019 .3.198,75
. .6/2/2019 .3.352,72
. .11/3/2019 .3.352,72
. .4/4/2019 .3.352,72
. .7/5/2019 .3.352,72
. .6/6/2019 .3.352,72
. .4/7/2019 .3.352,72
. .6/8/2019 .3.352,72
. .5/9/2019 .3.352,72
. .5/9/2019 .2.321,46
. .4/10/2019 .3.352,72
. .6/11/2019 .3.352,72
. .5/9/2016 .2.756,61
. .5/9/2016 .1.076,80
. .5/10/2016 .5.168,66
. .3/11/2016 .5.168,66
. .2/12/2016 .5.168,66
. .2/12/2016 .1.076,80
. .9/1/2017 .5.168,66
. .2/2/2017 .5.208,45
. .3/3/2017 .5.208,45
. .4/4/2017 .5.208,45
. .4/5/2017 .5.208,45
. .6/6/2017 .5.208,45
. .5/7/2017 .5.208,45
. .2/8/2017 .5.208,45
. .4/9/2017 .5.208,45
. .4/9/2017 .2.604,22
. .3/10/2017 .5.208,45
. .3/11/2017 .5.208,45
. .4/12/2017 .5.208,45
. .4/12/2017 .2.604,23
. .3/1/2018 .5.208,45
. .2/2/2018 .5.316,26
. .2/3/2018 .5.316,26
. .3/4/2018 .5.316,26
. .3/5/2018 .5.316,26
. .4/6/2018 .5.316,26
. .3/7/2018 .5.316,26
. .2/8/2018 .5.316,26
. .4/9/2018 .5.316,26
. .4/9/2018 .2.658,13
. .2/10/2018 .5.316,26
. .5/11/2018 .5.316,26
. .4/12/2018 .5.316,26
. .4/12/2018 .2.658,13
. .3/1/2019 .5.316,26
. .4/2/2019 .5.498,60
. .7/3/2019 .5.498,60
. .2/4/2019 .5.498,60
. .3/5/2019 .5.498,60