ACÓRDÃO Nº 6805/2025 - TCU - Segunda Câmara (parte 1 de 4)

ACÓRDÃO Nº 6805/2025 - TCU - Segunda Câmara
1. Processo nº TC 019.071/2024-8.
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial.
3. Interessados/Responsáveis:
3.1. Responsável: Joaldo dos Santos Ferreira (545.***.***-20).
4. Órgão/Entidade: Instituto Nacional do Seguro Social.
5. Relator: Ministro Aroldo Cedraz.
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: Maria da Gloria Cruz Afonso (307.375/OAB-SP) e
Ianca Guimaraes Santos (66017/OAB-BA), representando Joaldo dos Santos Ferreira.
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. Joaldo
dos Santos Ferreira, Ex-perito Médico da autarquia, em virtude de prejuízo ao erário
decorrente da concessão irregular de benefícios por incapacidade, mediante fraude.
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em Sessão
da Segunda Câmara, ante as razões expostas pelo Relator, em:
9.1. rejeitar as alegações de defesa apresentadas pelo responsável Joaldo
dos Santos Ferreira;
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 Joaldo dos Santos Ferreira, 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 Joaldo dos
Santos Ferreira (CPF: 545.***.***-20)
. .Data de ocorrência .Valor histórico (R$)
. .28/12/2015 .788,00
. .8/5/2015 .11,50
. .8/5/2015 .1.549,73
. .24/9/2015 .0,34
. .25/8/2015 .788,00
. .29/6/2015 .788,00
. .28/3/2016 .880,00
. .24/2/2016 .880,00
. .26/10/2015 .788,00
. .24/9/2015 .262,66
. .27/6/2016 .880,00
. .24/9/2015 .788,00
. .8/5/2015 .0,77
. .24/5/2016 .880,00
. .11/6/2015 .788,00
. .25/11/2015 .459,67
. .25/4/2016 .880,00
. .8/5/2015 .788,00
. .25/1/2016 .880,00
. .25/11/2015 .0,44
. .25/11/2015 .788,00
. .27/7/2015 .788,00
. .5/10/2016 .0,49
. .6/7/2016 .0,49
. .7/6/2016 .191,40
. .3/2/2017 .0,86
. .5/9/2016 .3.155,51
. .5/6/2017 .0,86
. .3/3/2017 .3.363,14
. .5/1/2018 .280,27
. .5/4/2017 .3.363,14
. .3/2/2017 .3.363,14
. .7/6/2016 .0,49
. .5/5/2017 .3.363,14
. .7/11/2016 .3.155,51
. .5/12/2016 .2.103,68
. .7/8/2017 .0,86
. .7/6/2016 .14.394,21
. .5/8/2016 .3.155,51
. .5/1/2018 .3.363,14
. .6/11/2017 .0,86
. .5/8/2016 .0,49
. .7/2/2018 .343,27
. .5/7/2017 .3.363,14
. .5/10/2017 .0,86
. .7/8/2017 .3.363,14
. .7/11/2016 .0,49
. .5/10/2016 .3.155,51
. .4/1/2017 .0,49
. .7/6/2016 .0,78
. .7/6/2016 .260,61
. .5/7/2017 .0,86
. .7/6/2016 .3.155,51
. .5/1/2018 .0,59
. .3/3/2017 .0,86
. .5/10/2017 .3.363,14
. .6/11/2017 .3.363,14
. .6/7/2016 .3.155,51
. .5/9/2016 .0,66
. .5/9/2017 .1.121,04
. .5/5/2017 .0,86
. .5/12/2016 .0,70
. .5/4/2017 .0,86
. .5/9/2017 .3.363,14
. .5/9/2016 .1.051,83
. .5/12/2017 .3.363,14
. .5/12/2016 .3.155,51
. .5/9/2017 .0,82
. .5/12/2017 .1.961,83
. .5/12/2017 .0,78
. .4/1/2017 .3.155,51
. .5/6/2017 .3.363,14
. .5/11/2020 .0,61
. .4/5/2017 .0,06
. .5/5/2021 .0,18
. .5/9/2017 .994,98
. .3/7/2019 .3.151,22
. .4/12/2019 .0,11
. .5/5/2021 .3.471,82
. .26/8/2019 .1.260,48
. .3/12/2015 .454,02
. .3/10/2018 .0,28
. .5/6/2018 .0,28
. .4/1/2017 .2.800,66
. .4/1/2017 .0,34
. .8/7/2016 .2.800,66
. .3/3/2016 .2.800,66
. .6/4/2021 .0,18
. .5/10/2020 .0,61
. .3/3/2016 .0,34
. .27/2/2018 .2.930,74
. .5/8/2019 .1.890,73
. .3/12/2020 .3.292,39
. .5/10/2020 .3.292,39
. .6/5/2019 .3.151,22
. .5/6/2018 .3.046,72
. .4/6/2021 .3.471,82
. .4/12/2019 .3.151,22
. .4/9/2019 .3.151,22
. .3/2/2017 .2.984,94
. .6/5/2020 .1.646,19
. .5/6/2019 .3.151,22
. .3/8/2018 .3.046,72
. .27/2/2018 .1,60
. .5/4/2017 .0,06
. .5/9/2018 .3.046,72
. .5/8/2020 .0,61
. .3/8/2018 .0,28
. .6/7/2020 .3.292,39
. .4/4/2018 .0,28
. .5/2/2020 .3.292,39
. .7/1/2019 .0,28
. .3/8/2016 .2.800,66
. .5/12/2018 .3.046,72
. .4/6/2021 .0,57
. .5/9/2017 .2.984,94
. .6/3/2017 .2.984,94
. .4/8/2021 .0,18
. .5/9/2016 .0,79
. .3/3/2021 .0,18
. .12/6/2017 .0,06
. .3/10/2019 .3.151,22
. .10/7/2017 .0,06
. .6/1/2021 .0,61
. .5/7/2021 .0,57
. .6/1/2020 .3.151,22
. .5/10/2021 .2.314,54
. .4/9/2020 .3.292,39
. .7/1/2019 .3.046,72
. .6/5/2020 .0,42
. .3/12/2015 .0,96
. .3/4/2020 .3.292,39
. .5/7/2018 .3.046,72
. .4/8/2017 .2.984,94
. .3/9/2021 .3.471,82
. .4/10/2017 .0,06
. .4/4/2018 .3.046,72
. .5/10/2016 .2.800,66
. .5/11/2019 .0,78
. .6/11/2018 .0,28
. .3/12/2015 .2.724,12
. .5/10/2021 .925,81
. .4/9/2020 .0,61
. .7/12/2017 .2.984,94
. .4/6/2021 .1.012,61
. .6/2/2019 .2.731,05
. .6/1/2021 .3.292,39
. .3/6/2020 .0,41
. .4/8/2017 .0,06
. .7/12/2017 .0,84
. .6/11/2018 .3.046,72
. .4/5/2017 .2.984,94
. .6/7/2020 .0,61
. .9/11/2016 .2.800,66
. .6/5/2019 .0,78
. .6/12/2016 .2.800,66
. .6/1/2016 .2.724,12
. .8/7/2016 .0,34
. .4/4/2019 .3.151,22
. .6/11/2017 .2.984,94
. .7/4/2016 .0,34
. .3/4/2020 .0,61
. .11/3/2019 .0,78
. .15/2/2016 .0,34
. .7/12/2017 .2.984,94
. .3/8/2016 .0,34
. .10/7/2017 .2.984,94
. .15/2/2016 .2.800,66
. .4/5/2018 .0,28
. .4/9/2019 .0,78
. .6/11/2017 .0,06
. .3/9/2021 .0,18
. .3/12/2020 .0,21
. .6/4/2021 .3.471,82
. .5/9/2018 .0,71
. .5/5/2016 .0,34
. .4/8/2021 .3.471,82
. .23/3/2018 .3.859,17
. .5/10/2016 .0,34
. .4/3/2020 .3.292,39
. .5/7/2021 .2.025,22
. .5/12/2018 .3.046,72
. .11/3/2019 .3.151,22
. .6/1/2020 .0,78
. .4/10/2017 .2.984,94
. .6/12/2016 .2.800,66
. .3/6/2016 .2.800,66
. .3/3/2021 .3.471,82
. .4/3/2020 .0,61
. .5/6/2019 .0,78
. .3/7/2019 .0,78
. .5/5/2016 .2.800,66
. .5/1/2018 .2.288,45
. .5/7/2021 .3.471,82
. .3/2/2017 .0,06
. .3/10/2018 .3.046,72
. .3/2/2021 .0,18
. .4/5/2018 .3.046,72
. .5/9/2016 .2.800,66
. .3/2/2021 .3.471,82
. .4/4/2019 .0,78
. .5/7/2018 .0,28
. .6/3/2017 .0,06
. .6/5/2020 .3.292,39
. .6/12/2016 .0,78
. .5/11/2020 .3.292,39
. .3/10/2019 .0,78
. .6/2/2019 .420,16
. .5/2/2020 .0,61
. .9/11/2016 .0,34
. .3/12/2015 .0,82
. .3/6/2020 .3.292,39
. .6/2/2019 .262,60
. .5/9/2018 .1.015,57
. .7/4/2016 .2.800,66
. .5/4/2017 .2.984,94
. .6/1/2016 .0,88
. .12/6/2017 .2.984,94
. .5/8/2019 .1.838,21
. .3/12/2015 .908,04
. .5/11/2019 .3.151,22
. .3/6/2020 .3.292,39
. .5/9/2016 .933,55
. .3/6/2016 .0,34
. .5/8/2020 .3.292,39
. .4/12/2019 .3.151,22
. .5/12/2018 .0,80
. .5/9/2017 .0,08
. .20/2/2013 .678,00
. .30/4/2013 .678,00
. .30/8/2012 .373,20
. .28/6/2013 .339,00
. .30/5/2012 .622,00
. .29/3/2012 .622,00
. .28/2/2012 .3.038,16
. .27/4/2012 .622,00
. .27/7/2012 .622,00
. .28/6/2012 .622,00
. .1/11/2012 .622,00
. .5/12/2012 .622,00
. .30/8/2012 .0,01
. .28/2/2012 .622,00
. .30/8/2012 .248,80
. .28/6/2013 .678,00
. .28/2/2012 .34,92
. .18/10/2012 .622,00
. .28/2/2012 .181,66
. .27/2/2013 .678,00
. .28/3/2013 .678,00
. .30/8/2012 .414,66
. .3/6/2013 .678,00
. .28/2/2012 .0,26
. .5/12/2012 .155,50
. .20/2/2013 .622,00
. .6/11/2018 .0,04
. .5/12/2018 .1.173,31
. .5/9/2018 .2.815,96
. .5/6/2018 .2.815,96
. .4/10/2018 .704,00
. .17/5/2018 .0,06
. .8/3/2019 .2.912,54
. .4/10/2018 .1.783,44
. .6/11/2018 .2.815,96
. .8/3/2019 .0,46
. .5/2/2019 .2.912,54
. .5/2/2019 .0,46
. .4/10/2018 .1.032,51
. .4/7/2018 .2.815,96
. .27/2/2018 .16.416,92
. .5/12/2018 .2.815,96
. .6/3/2018 .469,32
. .5/9/2018 .469,33
. .27/2/2018 .154,41
. .4/4/2019 .728,13
. .5/12/2018 .0,77
. .27/2/2018 .6,43
. .6/3/2018 .2.534,36
. .5/9/2018 .0,71
. .17/5/2018 .5.725,78
. .4/1/2019 .2.815,96
. .5/6/2018 .0,04
. .27/2/2018 .1.632,36
. .3/8/2018 .0,04
. .4/1/2019 .0,04
. .3/8/2018 .2.815,96
. .4/4/2019 .2.038,77
. .27/2/2018 .5.614,30
. .4/7/2018 .0,04
. .1/2/2018 .148,26
. .2/1/2017 .1.417,40
. .1/3/2018 .1.779,16
. .28/6/2016 .0,21
. .3/12/2018 .889,58
. .28/6/2016 .91,27
. .2/5/2018 .1.779,16
. .10/1/2017 .218,06
. .3/4/2017 .1.743,08
. .1/7/2016 .1.635,47
. .1/11/2018 .1.779,16
. .22/11/2016 .654,18
. .1/8/2018 .1.779,16
. .1/9/2017 .1.743,08
. .1/12/2016 .981,28
. .1/6/2018 .444,79
. .3/10/2016 .613,30
. .1/12/2017 .1.162,06
. .1/11/2016 .1.635,47
. .1/6/2018 .830,27
. .1/2/2018 .1.126,80
. .28/6/2016 .7.032,52
. .1/6/2017 .1.743,08
. .1/9/2017 .581,02
. .3/7/2018 .1.779,16
. .1/12/2016 .272,58
. .2/5/2017 .1.743,08
. .3/12/2018 .830,27
. .1/10/2018 .1.779,16
. .3/7/2018 .0,84
. .2/4/2018 .1.779,16
. .21/5/2018 .948,88
. .1/8/2018 .0,84
. .1/2/2017 .1.743,08
. .1/7/2016 .0,53
. .1/3/2017 .1.743,08
. .2/10/2017 .1.743,08
. .1/11/2017 .1.743,08
. .1/12/2017 .1.743,08
. .3/7/2017 .1.743,08
. .3/9/2018 .1.779,16
. .19/1/2018 .652,35
. .3/10/2016 .1.635,47
. .1/9/2016 .477,01
. .1/9/2016 .1.635,47
. .1/8/2016 .1.635,47
. .1/8/2017 .1.743,08
. .22/11/2016 .136,29
. .2/1/2018 .1.743,08
. .5/3/2021 .3.074,66
. .10/9/2018 .899,40
. .8/6/2021 .768,66
. .7/2/2020 .2.915,76
. .8/1/2019 .2.698,20
. .6/12/2019 .1.860,50
. .7/7/2017 .2.671,75
. .8/5/2020 .850,43
. .6/12/2021 .1.537,33
. .7/8/2018 .2.698,20
. .6/7/2022 .1.016,11
. .12/3/2019 .2.790,74
. .8/1/2020 .2.790,74
. .7/8/2020 .2.915,76
. .8/9/2020 .2.915,76
. .8/1/2021 .2.915,76
. .5/6/2020 .850,43
. .7/12/2022 .3.387,04
. .7/12/2018 .2.698,20
. .6/1/2023 .3.387,04
. .7/6/2018 .2.698,20
. .7/4/2022 .3.387,04
. .8/11/2017 .2.671,75
. .5/2/2021 .3.074,66
. .8/5/2018 .2.698,20
. .9/11/2020 .2.915,76
. .7/7/2017 .0,25
. .5/7/2019 .2.790,74
. .8/11/2017 .890,58