ACÓRDÃO Nº 2880/2025 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 2880/2025 - TCU - Plenário
1. Processo nº TC 018.438/2024-5.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Interessados/Responsáveis:
3.1. Responsável: Leandro Ribeiro Martins Alves (293.***.***-81).
4. Órgão/Entidade: Instituto Nacional do Seguro Social.
5. Relator: Ministro Aroldo Cedraz.
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: Cristiane Aparecida Martins de Lima Ferrari
(184.306/OAB-SP), representando Leandro Ribeiro Martins Alves.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de Tomada de Contas Especial
instaurada pelo Instituto Nacional do Seguro Social (INSS) em desfavor do Sr. Leandro
Ribeiro Martins Alves, em razão da concessão irregular de benefícios previdenciários de
aposentadoria, mediante a inserção fraudulenta de registros nas bases de dados da
Previdência.
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em Sessão
Plenária, ante as razões expostas pelo Relator, em:
9.1. rejeitar as alegações de defesa apresentadas pelo responsável Leandro
Ribeiro Martins Alves;
9.2. julgar irregulares, nos termos dos arts. 1º, inciso I, e 16, inciso III, alíneas
"b" e "c", da Lei nº 8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma Lei, as contas
do responsável Leandro Ribeiro Martins Alves, 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 15 (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.
Tabela 1: Débitos relacionados ao responsável Leandro Ribeiro
Martins Alves (CPF: 293.***.***-81)
. .Data de ocorrência .Valor histórico (R$)
. .16/8/2016 .0,97
. .7/10/2016 .0,02
. .7/10/2016 .4.137,86
. .3/2/2017 .4.344,33
. .5/9/2018 .4.434,25
. .5/8/2019 .4.586,34
. .4/1/2019 .4.434,25
. .6/11/2018 .4.434,25
. .4/7/2018 .4.434,25
. .4/10/2017 .4.344,33
. .5/6/2017 .4.344,33
. .3/3/2017 .4.344,33
. .4/5/2018 .4.434,25
. .6/11/2017 .4.344,33
. .6/5/2019 .4.586,34
. .8/3/2019 .4.586,34
. .5/2/2018 .4.434,25
. .16/8/2016 .17.379,01
. .5/12/2018 .4.434,25
. .5/7/2017 .4.344,33
. .3/7/2019 .4.586,34
. .16/8/2016 .0,02
. .5/12/2017 .2.172,17
. .5/9/2016 .4.137,86
. .5/9/2016 .0,92
. .5/6/2019 .4.586,34
. .5/3/2018 .4.434,25
. .5/12/2016 .1.724,11
. .5/4/2017 .4.344,33
. .5/9/2016 .1.724,10
. .3/8/2018 .4.434,25
. .4/1/2017 .4.137,86
. .3/10/2018 .4.434,25
. .5/9/2017 .2.172,16
. .4/1/2018 .4.344,33
. .5/12/2018 .2.217,13
. .5/12/2017 .4.344,33
. .10/11/2016 .0,02
. .5/2/2019 .4.586,34
. .5/9/2017 .4.344,33
. .4/4/2018 .4.434,25
. .5/9/2018 .2.217,12
. .3/8/2017 .4.344,33
. .5/12/2016 .4.137,86
. .10/11/2016 .4.137,86
. .4/5/2017 .4.344,33
. .5/6/2018 .4.434,25
. .16/8/2016 .4.137,86
. .3/4/2019 .4.586,34
. .16/8/2016 .187,42
. .8/11/2016 .880,00
. .7/12/2017 .468,50
. .7/6/2019 .998,00
. .7/4/2017 .0,38
. .10/10/2016 .256,66
. .7/12/2016 .880,00
. .7/2/2019 .998,00
. .8/11/2018 .954,00
. .8/9/2017 .937,00
. .10/9/2018 .477,00
. .8/1/2018 .937,00
. .6/7/2018 .954,00
. .12/3/2019 .998,00
. .6/10/2017 .937,00
. .7/6/2018 .954,00
. .7/12/2017 .0,38
. .7/8/2018 .954,00
. .8/5/2019 .998,00
. .10/10/2016 .0,34
. .7/12/2016 .0,68
. .5/7/2019 .998,00
. .6/1/2017 .880,00
. .10/10/2016 .880,00
. .5/4/2019 .998,00
. .5/10/2018 .954,00
. .8/5/2018 .954,00
. .7/6/2017 .937,00
. .7/12/2016 .256,67
. .7/2/2017 .937,00
. .8/9/2017 .468,50
. .7/12/2018 .954,00
. .10/9/2018 .954,00
. .7/12/2018 .477,00
. .10/10/2016 .9,86
. .6/4/2018 .954,00
. .7/8/2017 .937,00
. .10/10/2016 .0,34
. .7/3/2018 .954,00
. .8/5/2017 .937,00
. .7/2/2018 .954,00
. .7/8/2019 .998,00
. .7/3/2017 .937,00
. .7/4/2017 .937,00
. .7/12/2017 .937,00
. .8/1/2019 .954,00
. .7/7/2017 .937,00
. .10/10/2016 .880,00
. .10/10/2016 .2.141,33
. .8/11/2017 .937,00
. .1/11/2017 .2.790,47
. .3/9/2018 .2.848,23
. .1/12/2017 .0,60
. .1/11/2018 .2.848,23
. .3/8/2017 .2.790,47
. .2/7/2018 .0,20
. .2/5/2018 .0,58
. .2/10/2017 .0,88
. .1/8/2018 .2.848,23
. .2/1/2019 .2.848,23
. .3/4/2017 .694,42
. .1/11/2017 .0,39
. .1/3/2018 .0,58
. .3/4/2017 .8.358,64
. .3/12/2018 .1.424,12
. .2/4/2018 .0,58
. .3/4/2017 .55,78
. .3/4/2017 .25,02
. .1/10/2018 .2.848,23
. .1/9/2017 .1.395,23
. .3/4/2017 .2.790,47
. .2/5/2019 .2.945,92
. .1/9/2017 .0,65
. .1/4/2019 .2.945,92
. .3/7/2017 .2.790,47
. .3/6/2019 .2.945,92
. .2/5/2017 .2.790,47
. .3/4/2017 .0,48
. .1/3/2018 .2.848,23
. .2/1/2018 .2.790,47
. .1/6/2018 .0,20
. .3/8/2017 .0,88
. .2/7/2018 .2.848,23
. .3/7/2017 .0,88
. .3/4/2017 .5.925,76
. .2/1/2018 .0,39
. .2/4/2018 .2.848,23
. .3/9/2018 .1.424,11
. .1/2/2018 .2.848,23
. .1/9/2017 .2.790,47
. .1/2/2018 .0,58
. .3/4/2017 .0,04
. .1/12/2017 .1.395,24
. .2/5/2017 .0,88
. .1/3/2019 .2.945,92
. .1/12/2017 .2.790,47
. .2/5/2018 .2.848,23
. .1/8/2019 .2.945,92
. .3/4/2017 .0,01
. .3/12/2018 .2.848,23
. .2/10/2017 .2.790,47
. .1/6/2018 .2.848,23
. .1/6/2017 .2.790,47
. .1/7/2019 .2.945,92
. .1/6/2017 .0,88
. .1/2/2019 .2.945,92
. .25/1/2017 .937,00
. .25/7/2019 .998,00
. .24/4/2017 .937,00
. .27/8/2018 .477,00
. .23/3/2018 .954,00
. .29/11/2016 .880,00
. .24/6/2019 .998,00
. .26/10/2017 .937,00
. .22/2/2018 .954,00
. .27/3/2017 .937,00
. .25/9/2017 .937,00
. .26/11/2018 .954,00
. .27/8/2018 .954,00
. .25/8/2017 .0,50
. .28/12/2016 .880,00
. .25/7/2017 .937,00
. .29/11/2016 .616,00
. .25/4/2019 .998,00
. .25/10/2018 .954,00
. .24/9/2018 .954,00
. .24/11/2017 .468,50
. .26/1/2018 .954,00
. .24/11/2017 .937,00
. .25/8/2017 .937,00
. .25/3/2019 .998,00
. .20/2/2017 .937,00
. .26/11/2018 .477,00
. .25/2/2019 .998,00
. .25/7/2018 .954,00
. .25/8/2017 .468,50
. .29/11/2016 .220,00
. .25/1/2019 .998,00
. .25/5/2017 .937,00
. .24/4/2018 .954,00
. .20/12/2017 .937,00
. .26/6/2017 .937,00
. .20/12/2018 .954,00
. .27/5/2019 .998,00
. .24/5/2018 .954,00
. .25/6/2018 .954,00
. .5/7/2019 .998,00
. .8/5/2019 .998,00
. .10/9/2018 .954,00
. .12/3/2019 .998,00
. .7/11/2017 .968,23
. .5/10/2018 .954,00
. .7/11/2017 .0,77
. .10/9/2018 .477,00
. .5/4/2019 .998,00
. .8/1/2018 .937,00
. .7/12/2017 .312,33
. .7/12/2018 .954,00
. .8/1/2019 .954,00
. .7/12/2018 .477,00
. .7/3/2018 .954,00
. .8/5/2018 .954,00
. .8/11/2018 .954,00
. .7/12/2017 .937,00
. .6/7/2018 .954,00
. .7/6/2018 .954,00
. .7/8/2019 .998,00
. .8/11/2017 .937,00
. .7/6/2019 .998,00
. .6/4/2018 .954,00
. .7/2/2019 .998,00
. .7/2/2018 .954,00
. .7/8/2018 .954,00
. .3/6/2019 .998,00
. .16/7/2018 .954,00
. .8/10/2018 .0,48
. .10/12/2018 .954,00
. .7/1/2019 .954,00
. .2/8/2019 .998,00
. .11/9/2018 .1.908,00
. .4/2/2019 .998,00
. .4/4/2019 .0,48
. .7/3/2019 .998,00
. .8/10/2018 .954,00
. .8/7/2019 .0,48
. .2/8/2019 .0,48
. .6/3/2018 .954,00
. .11/9/2018 .42,50
. .3/6/2019 .0,48
. .6/5/2019 .0,48
. .10/12/2018 .0,76
. .7/3/2019 .0,48
. .6/3/2018 .0,40
. .5/11/2018 .954,00
. .7/1/2019 .0,48
. .16/7/2018 .0,48
. .10/12/2018 .954,00
. .6/3/2018 .699,60
. .4/2/2019 .0,48
. .16/7/2018 .954,00
. .16/7/2018 .0,48
. .5/11/2018 .0,48
. .11/9/2018 .1.908,00
. .6/5/2019 .998,00
. .8/7/2019 .998,00
. .4/4/2019 .998,00
. .24/7/2018 .98,06
. .3/9/2018 .1.324,33
. .1/4/2019 .2.739,51
. .3/9/2018 .2.648,67
. .24/7/2018 .2.648,67
. .1/8/2019 .2.739,51
. .24/7/2018 .15.444,85
. .1/2/2019 .2.739,51
. .1/8/2018 .2.648,67
. .3/12/2018 .2.648,67
. .1/11/2018 .2.648,67
. .1/10/2018 .2.648,67
. .24/7/2018 .220,15
. .2/1/2019 .2.648,67
. .24/7/2018 .0,18
. .1/7/2019 .2.739,51
. .1/8/2018 .0,22
. .3/12/2018 .1.324,34
. .24/7/2018 .0,88
. .2/5/2019 .2.739,51
. .3/6/2019 .2.739,51
. .1/3/2019 .2.739,51
. .2/4/2019 .1.769,78
. .4/9/2018 .0,57
. .4/12/2018 .1.722,92
. .4/6/2019 .1.769,78
. .5/11/2018 .1.722,92
. .2/10/2018 .1.722,92
. .28/8/2018 .3.847,85
. .4/12/2018 .502,52
. .2/7/2019 .1.769,78
. .4/9/2018 .502,51
. .2/8/2019 .1.769,78
. .3/5/2019 .1.769,78
. .7/3/2019 .1.769,78
. .28/8/2018 .11,06
. .4/2/2019 .1.769,78
. .3/1/2019 .1.722,92
. .4/9/2018 .1.722,92
. .28/8/2018 .0,21
. .4/9/2018 .437,25
. .4/9/2018 .954,00
. .25/7/2019 .998,00
. .25/3/2019 .998,00
. .4/9/2018 .5.278,80
. .24/4/2019 .998,00
. .25/10/2018 .954,00
. .26/11/2018 .437,25
. .24/9/2018 .954,00
. .4/9/2018 .0,42
. .24/6/2019 .998,00
. .27/5/2019 .998,00
. .4/9/2018 .73,18
. .26/11/2018 .954,00
. .4/9/2018 .0,75
. .20/12/2018 .954,00
. .22/2/2019 .998,00
. .25/1/2019 .998,00
. .12/9/2018 .0,40
. .2/8/2019 .3.329,81
. .12/9/2018 .5.643,02
. .12/9/2018 .5,96
. .12/9/2018 .0,12
. .12/9/2018 .949,54
. .3/1/2019 .3.255,59
. .2/7/2019 .3.329,81
. .2/4/2019 .3.329,81
. .7/3/2019 .3.329,81
. .3/5/2019 .3.329,81
. .4/6/2019 .3.329,81
. .4/12/2018 .3.255,59
. .4/2/2019 .3.329,81
. .4/12/2018 .949,55
. .12/9/2018 .3.255,59
. .5/11/2018 .3.255,59
. .2/10/2018 .3.255,59
. .23/10/2018 .8,25
. .5/12/2018 .1.146,67
. .5/12/2018 .2.752,03
. .6/5/2019 .2.768,26
. .3/4/2019 .2.768,26
. .6/11/2018 .2.752,03
. .23/10/2018 .5.504,06
. .5/2/2019 .2.768,26
. .8/3/2019 .2.768,26
. .4/1/2019 .2.752,03
. .4/1/2019 .0,88
. .5/12/2018 .0,99
. .6/11/2018 .0,57
. .23/10/2018 .0,21
. .8/11/2018 .0,40
. .6/12/2018 .318,00
. .8/11/2018 .540,60
. .6/2/2019 .998,00
. .7/1/2019 .954,00
. .8/4/2019 .998,00
. .12/3/2019 .998,00
. .8/11/2018 .954,00
. .6/12/2018 .954,00
. .6/12/2018 .0,40
. .25/4/2019 .998,00
. .21/12/2018 .954,00
. .4/12/2018 .0,50
. .4/12/2018 .238,50
. .26/3/2019 .998,00
. .28/1/2019 .998,00
. .28/5/2019 .998,00
. .25/2/2019 .998,00
. .4/12/2018 .954,00
. .4/12/2018 .636,00