ACÓRDÃO Nº 1710/2025 - TCU - Plenário (parte 1 de 3)

ACÓRDÃO Nº 1710/2025 - TCU - Plenário
1. Processo nº TC 032.211/2023-6.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Responsáveis: Luana Ramos Balarin (679.***.***-20); Valéria Pereira Ferraz
(731.***.***-30).
4. Unidade Jurisdicionada: Superintendência Estadual do INSS no Rio de Janeiro-RJ.
5. Relator: Ministro Augusto Nardes.
6. Representante do Ministério Público: Procurador Rodrigo Medeiros de Lima.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de Contas
Especial (AudTCE).
8. Representação legal: Annelise da Costa Dias (131895/OAB-RJ) e Mário Cunha
Ferreira Dias (039044/OAB-RJ), representando Luana Ramos Balarin.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de autos de tomada de contas especial
(TCE) instaurada pela Superintendência Estadual do INSS no Rio de Janeiro-RJ, em razão de
habilitação e concessão de benefícios previdenciários indevidos nas agências de previdência
social (APS) jurisdicionados pela Gerência Executiva de Volta Redonda-RJ;
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, 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 Valéria Pereira
Ferraz e Luana Ramos Balarin, condenando-as 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 15
(quinze) dias, para que comprovem, 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:
9.1.1. Débitos relacionados a Valéria Pereira Ferraz:
. .Data de ocorrência .Valor histórico (R$)
. .9/2/2007 .947,68
. .9/3/2007 .1.015,38
. .9/4/2007 .1.015,38
. .8/5/2007 .1.029,18
. .8/6/2007 .1.029,18
. .6/7/2007 .1.029,18
. .7/8/2007 .1.029,18
. .10/9/2007 .1.543,77
. .5/10/2007 .1.029,18
. .8/11/2007 .1.029,18
. .7/12/2007 .1.543,77
. .8/1/2008 .1.029,18
. .12/2/2008 .1.029,18
. .7/3/2008 .1.029,18
. .8/4/2008 .1.080,63
. .8/5/2008 .1.080,63
. .6/6/2008 .1.080,63
. .7/7/2008 .1.080,63
. .7/8/2008 .1.080,63
. .20/7/2006 .37,94
. .7/8/2006 .1.138,25
. .8/9/2006 .1.422,81
. .6/10/2006 .1.138,25
. .8/11/2006 .1.138,25
. .7/12/2006 .1.422,81
. .8/1/2007 .1.138,25
. .7/2/2007 .1.138,25
. .16/11/2005 .464,72
. .7/12/2005 .1.355,44
. .6/1/2006 .1.161,81
. .7/2/2006 .1.161,81
. .8/3/2006 .1.161,81
. .7/4/2006 .1.161,81
. .8/5/2006 .1.210,95
. .7/6/2006 .1.210,58
. .7/7/2006 .1.210,58
. .7/8/2006 .1.210,58
. .8/9/2006 .1.815,87
. .6/10/2006 .1.210,80
. .8/11/2006 .1.210,69
. .7/12/2006 .1.816,09
. .8/1/2007 .1.210,69
. .7/2/2007 .1.210,69
. .7/3/2007 .1.210,69
. .9/4/2007 .1.210,69
. .8/5/2007 .1.250,64
. .8/6/2007 .1.250,64
. .6/7/2007 .1.250,64
. .7/8/2007 .1.250,64
. .10/9/2007 .1.875,96
. .5/10/2007 .1.250,64
. .8/11/2007 .1.250,64
. .7/12/2007 .1.875,96
. .8/1/2008 .1.250,64
. .12/2/2008 .1.250,64
. .7/3/2008 .1.250,64
. .7/4/2008 .1.313,17
. .8/5/2008 .1.313,17
. .6/6/2008 .1.313,17
. .7/7/2008 .1.313,17
. .7/8/2008 .1.313,17
. .5/9/2008 .1.969,75
. .7/10/2008 .1.313,17
. .7/11/2008 .1.313,17
. .5/12/2008 .1.969,76
. .8/1/2009 .1.313,17
. .6/2/2009 .1.313,17
. .6/3/2009 .1.390,90
. .7/4/2009 .1.390,90
. .8/5/2009 .1.390,90
. .5/6/2009 .1.390,90
. .7/7/2009 .1.390,90
. .7/8/2009 .1.390,90
. .8/9/2009 .2.086,35
. .7/10/2009 .1.390,90
. .9/11/2009 .1.390,90
. .7/12/2009 .2.086,35
. .8/1/2010 .1.390,90
. .5/2/2010 .1.476,30
. .5/3/2010 .1.476,30
. .8/4/2010 .1.476,30
. .7/5/2010 .1.476,30
. .8/6/2010 .1.476,30
. .7/7/2010 .1.476,30
. .6/8/2010 .1.630,09
. .8/9/2010 .2.247,40
. .7/10/2010 .1.498,27
. .8/11/2010 .1.498,27
. .7/12/2010 .2.247,41
. .7/1/2011 .1.498,27
. .7/2/2011 .1.594,30
. .10/3/2011 .1.594,30
. .7/4/2011 .1.594,30
. .6/5/2011 .1.594,30
. .7/6/2011 .1.594,30
. .7/7/2011 .1.594,30
. .5/8/2011 .1.594,30
. .8/9/2011 .2.399,10
. .7/10/2011 .1.595,20
. .8/11/2011 .1.595,20
. .7/12/2011 .2.392,80
. .6/1/2012 .1.595,20
. .7/2/2012 .1.692,18
. .7/3/2012 .1.692,18
. .9/4/2012 .1.692,18
. .8/5/2012 .1.692,18
. .8/6/2012 .1.692,18
. .6/7/2012 .1.692,18
. .7/8/2012 .1.692,18
. .10/9/2012 .2.538,27
. .5/10/2012 .1.692,18
. .8/11/2012 .1.692,18
. .7/12/2012 .2.538,27
. .8/1/2013 .1.692,18
. .7/2/2013 .1.797,09
. .7/3/2013 .1.797,09
. .5/4/2013 .1.797,09
. .24/5/2005 .31,01
. .7/6/2005 .312,21
. .7/7/2005 .312,21
. .5/8/2005 .312,21
. .8/9/2005 .312,21
. .7/10/2005 .312,21
. .8/11/2005 .312,21
. .7/12/2005 .520,35
. .6/1/2006 .312,21
. .7/2/2006 .312,21
. .7/3/2006 .312,21
. .7/4/2006 .312,21
. .8/5/2006 .350,00
. .7/6/2006 .350,00
. .7/7/2006 .350,00
. .7/8/2006 .350,00
. .8/9/2006 .525,00
. .6/10/2006 .350,00
. .8/11/2006 .350,00
. .7/12/2006 .525,00
. .8/1/2007 .350,00
. .7/2/2007 .350,00
. .7/3/2007 .350,00
. .9/4/2007 .350,00
. .8/5/2007 .380,00
. .8/6/2007 .380,00
. .6/7/2007 .380,00
. .7/8/2007 .380,00
. .10/9/2007 .570,00
. .5/10/2007 .380,00
. .8/11/2007 .380,00
. .7/12/2007 .570,00
. .8/1/2008 .380,00
. .12/2/2008 .380,00
. .7/3/2008 .380,00
. .7/4/2008 .415,00
. .8/5/2008 .415,00
. .6/6/2008 .415,00
. .7/7/2008 .415,00
. .7/8/2008 .415,00
. .5/9/2008 .622,50
. .7/10/2008 .415,00
. .7/11/2008 .415,00
. .5/12/2008 .622,50
. .8/1/2009 .415,00
. .6/2/2009 .415,00
. .6/3/2009 .465,00
. .7/4/2009 .465,00
. .8/5/2009 .465,00
. .5/6/2009 .465,00
. .7/7/2009 .465,00
. .7/8/2009 .465,00
. .8/9/2009 .697,50
. .7/10/2009 .465,00
. .10/11/2009 .465,00
. .7/12/2009 .697,50
. .8/1/2010 .465,00
. .5/2/2010 .510,00
. .5/3/2010 .510,00
. .8/4/2010 .510,00
. .7/5/2010 .510,00
. .8/6/2010 .510,00
. .7/7/2010 .510,00
. .6/8/2010 .510,00
. .8/9/2010 .765,00
. .7/10/2010 .510,00
. .8/11/2010 .510,00
. .8/12/2010 .765,00
. .7/1/2011 .510,00
. .7/2/2011 .540,00
. .10/3/2011 .540,00
. .7/4/2011 .545,00
. .6/5/2011 .545,00
. .7/6/2011 .545,00
. .7/7/2011 .545,00
. .5/8/2011 .545,00
. .8/9/2011 .817,50
. .7/10/2011 .545,00
. .8/11/2011 .545,00
. .7/12/2011 .817,50
. .6/1/2012 .545,00
. .7/2/2012 .622,00
. .7/3/2012 .622,00
. .9/4/2012 .622,00
. .8/5/2012 .622,00
. .8/6/2012 .622,00
. .6/7/2012 .622,00
. .7/8/2012 .622,00
. .10/9/2012 .933,00
. .5/10/2012 .622,00
. .8/11/2012 .622,00
. .7/12/2012 .933,00
. .8/1/2013 .622,00
. .7/2/2013 .678,00
. .7/3/2013 .678,00
. .5/4/2013 .678,00
. .9/5/2013 .678,00
. .7/6/2013 .678,00
. .5/7/2013 .678,00
. .7/8/2013 .678,00
. .6/9/2013 .1.017,00
. .7/10/2013 .678,00
. .8/11/2013 .678,00
. .6/12/2013 .1.017,00
. .8/1/2014 .678,00
. .7/2/2014 .724,00
. .12/3/2014 .724,00
. .8/4/2014 .724,00
. .9/5/2014 .724,00
. .6/6/2014 .724,00
. .7/7/2014 .724,00
. .7/8/2014 .724,00
. .5/9/2014 .1.086,00
. .7/10/2014 .724,00
. .7/11/2014 .724,00
. .5/12/2014 .1.086,00
. .6/2/2007 .1.053,49
. .6/2/2007 .1.053,49
. .6/3/2007 .1.053,49
. .5/4/2007 .1.053,49
. .7/5/2007 .1.078,87
. .6/6/2007 .1.078,87
. .5/7/2007 .1.078,87
. .6/8/2007 .1.078,87
. .6/9/2007 .1.618,30
. .4/10/2007 .1.078,87
. .7/11/2007 .1.078,87
. .6/12/2007 .1.618,31
. .7/1/2008 .1.078,87
. .11/2/2008 .1.078,87
. .6/3/2008 .1.078,87
. .4/4/2008 .1.132,81
. .7/5/2008 .1.132,81
. .5/6/2008 .1.132,81
. .4/7/2008 .1.132,81
. .6/8/2008 .1.132,81
. .4/9/2008 .1.699,21
. .6/10/2008 .1.132,81
. .6/11/2008 .1.132,81
. .4/12/2008 .1.699,22
. .7/1/2009 .1.132,81
. .5/2/2009 .1.132,81
. .5/3/2009 .1.199,87
. .6/4/2009 .1.199,87
. .7/5/2009 .1.199,87
. .4/6/2009 .1.199,87
. .6/7/2009 .1.199,87
. .6/8/2009 .1.199,87
. .4/9/2009 .1.799,80
. .6/10/2009 .1.199,87
. .6/11/2009 .1.199,87
. .4/12/2009 .1.799,81
. .7/1/2010 .1.199,87
. .4/2/2010 .1.273,54
. .4/3/2010 .1.273,54
. .7/4/2010 .1.273,54
. .6/5/2010 .1.273,54
. .7/6/2010 .1.273,54
. .6/7/2010 .1.273,54
. .5/8/2010 .1.406,19
. .6/9/2010 .1.938,73
. .6/10/2010 .1.292,49
. .5/11/2010 .1.292,49
. .6/12/2010 .1.938,74
. .6/1/2011 .1.292,49
. .4/2/2011 .1.375,33
. .4/3/2011 .1.375,33
. .6/4/2011 .1.375,33
. .5/5/2011 .1.375,33
. .6/6/2011 .1.375,33
. .6/7/2011 .1.375,33
. .4/8/2011 .1.375,33
. .6/9/2011 .2.069,62
. .6/10/2011 .1.376,11
. .7/11/2011 .1.376,11
. .6/12/2011 .2.064,17
. .5/1/2012 .1.376,11
. .6/2/2012 .1.459,77
. .6/3/2012 .1.459,77
. .5/4/2012 .1.459,77
. .7/5/2012 .1.459,77
. .6/6/2012 .1.459,77
. .5/7/2012 .1.459,77
. .6/8/2012 .1.459,77
. .6/9/2012 .2.189,65
. .4/10/2012 .1.459,77
. .7/11/2012 .1.459,77
. .6/12/2012 .2.189,66
. .7/1/2013 .1.459,77
. .6/2/2013 .1.550,27
. .6/3/2013 .1.550,27
. .4/4/2013 .1.550,27
. .7/5/2013 .1.550,27
. .6/6/2013 .1.550,27
. .4/7/2013 .1.550,27
. .6/8/2013 .1.550,27
. .5/9/2013 .2.325,40
. .4/10/2013 .1.550,27
. .6/11/2013 .1.550,27
. .5/12/2013 .2.325,41
. .7/1/2014 .1.550,27
. .6/2/2014 .1.636,46
. .11/3/2014 .1.636,46
. .4/4/2014 .1.636,46
. .7/5/2014 .1.636,46
. .5/6/2014 .1.636,46
. .7/7/2014 .1.636,46
. .6/8/2014 .1.636,46
. .24/7/2006 .106,71
. .7/8/2006 .1.067,14
. .8/9/2006 .1.333,92
. .6/10/2006 .1.067,14
. .8/11/2006 .1.067,14
. .7/12/2006 .1.333,93
. .8/1/2007 .1.067,14
. .5/9/2006 .11,66
. .5/9/2006 .422,91
. .5/10/2006 .350,00
. .5/9/2008 .1.620,94
. .7/10/2008 .1.080,63
. .7/11/2008 .1.080,63
. .5/12/2008 .1.620,95
. .8/1/2009 .1.080,63
. .6/2/2009 .1.080,63
. .6/3/2009 .1.144,60
. .7/4/2009 .1.144,60
. .8/5/2009 .1.144,60
. .5/6/2009 .1.144,60
. .7/7/2009 .1.144,60
. .7/8/2009 .1.144,60
. .9/9/2009 .1.716,90
. .7/10/2009 .1.144,60
. .9/11/2009 .1.144,60
. .7/12/2009 .1.716,90
. .8/1/2010 .1.144,60
. .5/2/2010 .1.214,87
. .5/3/2010 .1.214,87
. .8/4/2010 .1.214,87
. .7/5/2010 .1.214,87
. .8/6/2010 .1.214,87
. .7/7/2010 .1.214,87
. .6/8/2010 .1.341,50
. .8/9/2010 .1.849,44
. .7/10/2010 .1.232,96
. .8/11/2010 .1.232,96
. .7/12/2010 .1.849,44
. .7/1/2011 .1.232,96
. .7/2/2011 .1.311,99
. .10/3/2011 .1.311,99
. .7/4/2011 .1.311,99
. .6/5/2011 .1.311,99
. .7/6/2011 .1.311,99
. .7/7/2011 .1.311,99
. .5/8/2011 .1.311,99