ACÓRDÃO Nº 2928/2025 - TCU - Plenário (parte 1 de 3)

ACÓRDÃO Nº 2928/2025 - TCU - Plenário
1. Processo nº TC 006.481/2024-8.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Responsáveis: Carlos Alberto de Souza (126.***.***-87) e Carlos Magno
de Souza do Nascimento (216.***.***-87).
4. Unidade jurisdicionada: Superintendência Estadual do INSS em
Salvador/BA.
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: Tiago Martins Lima Rocha (OAB/BA 23.730), entre
outros, representando Carlos Alberto de Souza.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Instituto Nacional do Seguro Social - INSS, em razão de concessões
irregulares de benefícios previdenciários, mediante a inserção fraudulenta de registros
nas bases de dados ocorridas em Agências da Previdência Social,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão
do Plenário, ante as razões expostas pelo Relator, em:
9.1. considerar revel o responsável Carlos Magno de Souza do Nascimento,
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, 16, inciso III, alíneas
b e c, 19 e 23, inciso III, da Lei 8.443/1992, as contas de Carlos Alberto de Souza e
Carlos Magno de Souza do Nascimento, condenando-os 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 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;
9.2.1. Débitos relacionados ao responsável Carlos Alberto de Souza:
. .Data de ocorrência .Valor histórico (R$)
. .17/4/2007 .424,94
. .29/5/2007 .753,19
. .6/6/2007 .753,19
. .4/7/2007 .753,19
. .3/8/2007 .753,19
. .5/9/2007 .753,19
. .5/9/2007 .313,82
. .5/10/2007 .753,19
. .6/11/2007 .753,19
. .5/12/2007 .753,19
. .5/12/2007 .313,82
. .4/1/2008 .753,19
. .8/2/2008 .753,19
. .5/3/2008 .753,19
. .3/4/2008 .790,84
. .6/5/2008 .790,84
. .4/6/2008 .790,84
. .19/6/2008 .20.720,65
. .3/7/2008 .2.190,21
. .5/8/2008 .2.190,21
. .3/9/2008 .2.190,21
. .3/9/2008 .1.095,10
. .3/10/2008 .2.190,21
. .5/11/2008 .2.190,21
. .3/12/2008 .2.190,21
. .3/12/2008 .1.095,10
. .6/1/2009 .2.190,21
. .4/2/2009 .2.190,21
. .4/3/2009 .2.139,87
. .3/4/2009 .2.139,87
. .6/5/2009 .2.139,87
. .3/6/2009 .2.139,87
. .3/7/2009 .2.139,87
. .5/8/2009 .2.139,87
. .3/9/2009 .2.139,87
. .3/9/2009 .1.159,93
. .5/10/2009 .2.139,87
. .5/11/2009 .2.139,87
. .3/12/2009 .2.139,87
. .3/12/2009 .1.159,93
. .6/1/2010 .2.139,87
. .3/2/2010 .2.462,31
. .3/2/2010 .2.462,31
. .6/4/2010 .2.462,31
. .5/5/2010 .2.462,31
. .4/6/2010 .2.462,31
. .5/7/2010 .2.462,31
. .4/8/2010 .2.498,96
. .4/8/2010 .219,90
. .3/9/2010 .2.498,96
. .3/9/2010 .1.249,48
. .5/10/2010 .2.498,96
. .4/11/2010 .2.498,96
. .3/12/2010 .2.498,96
. .3/12/2010 .1.249,48
. .5/1/2011 .2.498,96
. .3/2/2011 .2.659,14
. .3/3/2011 .2.659,14
. .5/4/2011 .2.659,14
. .4/5/2011 .2.659,14
. .3/6/2011 .2.659,14
. .5/7/2011 .2.659,14
. .3/8/2011 .2.659,14
. .5/9/2011 .2.660,64
. .5/9/2011 .1.330,32
. .5/9/2011 .10,50
. .5/10/2011 .2.660,64
. .4/11/2011 .2.660,64
. .5/12/2011 .2.660,64
. .5/12/2011 .1.330,32
. .4/1/2012 .2.660,64
. .6/2/2012 .2.822,40
. .5/3/2012 .2.822,40
. .4/4/2012 .2.822,40
. .4/5/2012 .2.822,40
. .5/6/2012 .2.822,40
. .1/10/2009 .1.916,78
. .3/11/2009 .1.916,78
. .1/12/2009 .1.916,78
. .1/12/2009 .958,39
. .12/1/2010 .1.916,78
. .9/2/2010 .2.034,47
. .26/4/2010 .2.034,47
. .26/4/2010 .2.034,47
. .5/5/2010 .2.034,47
. .1/6/2010 .2.034,47
. .2/7/2010 .2.034,47
. .3/8/2010 .2.064,75
. .3/8/2010 .181,68
. .8/9/2010 .2.064,75
. .8/9/2010 .1.032,37
. .19/10/2010 .2.064,75
. .1/11/2010 .2.064,75
. .3/12/2010 .2.064,75
. .3/12/2010 .1.032,37
. .10/1/2011 .2.064,75
. .1/2/2011 .2.197,10
. .1/3/2011 .2.197,10
. .1/4/2011 .1.649,88
. .2/5/2011 .1.649,88
. .1/6/2011 .1.649,88
. .1/7/2011 .1.649,88
. .1/8/2011 .1.649,88
. .1/9/2011 .1.651,11
. .1/9/2011 .1.099,16
. .1/9/2011 .8,61
. .3/10/2011 .1.651,11
. .1/11/2011 .1.651,11
. .1/12/2011 .1.651,11
. .1/12/2011 .1.099,16
. .2/1/2012 .1.651,11
. .1/2/2012 .1.784,76
. .1/3/2012 .1.784,76
. .2/4/2012 .1.784,76
. .2/5/2012 .1.784,76
. .29/5/2007 .8.407,15
. .29/5/2007 .231,15
. .29/5/2007 .88,42
. .8/6/2007 .1.426,42
. .6/7/2007 .1.426,42
. .7/8/2007 .1.426,42
. .10/9/2007 .1.426,42
. .10/9/2007 .713,21
. .5/10/2007 .1.426,42
. .8/11/2007 .1.426,42
. .7/12/2007 .1.426,42
. .7/12/2007 .713,21
. .8/1/2008 .1.426,42
. .12/2/2008 .1.426,42
. .7/3/2008 .1.426,42
. .7/4/2008 .1.497,74
. .8/5/2008 .1.497,74
. .6/6/2008 .1.497,74
. .7/7/2008 .1.497,74
. .7/8/2008 .1.497,74
. .5/9/2008 .1.497,74
. .5/9/2008 .748,87
. .7/10/2008 .1.497,74
. .7/11/2008 .1.497,74
. .5/12/2008 .1.497,74
. .5/12/2008 .748,87
. .8/1/2009 .1.497,74
. .6/2/2009 .1.497,74
. .6/3/2009 .1.586,40
. .7/4/2009 .1.586,40
. .8/5/2009 .1.586,40
. .5/6/2009 .1.586,40
. .7/7/2009 .1.586,40
. .7/8/2009 .1.586,40
. .8/9/2009 .1.586,40
. .8/9/2009 .793,20
. .7/10/2009 .1.586,40
. .9/11/2009 .1.586,40
. .7/12/2009 .1.586,40
. .7/12/2009 .793,20
. .8/1/2010 .1.586,40
. .5/2/2010 .1.683,80
. .5/3/2010 .1.683,80
. .8/4/2010 .1.683,80
. .7/5/2010 .1.683,80
. .8/6/2010 .1.683,80
. .7/7/2010 .1.683,80
. .6/8/2010 .1.708,87
. .6/8/2010 .150,42
. .8/9/2010 .1.708,87
. .8/9/2010 .854,43
. .7/10/2010 .1.708,87
. .8/11/2010 .1.708,87
. .7/12/2010 .1.708,87
. .7/1/2011 .1.708,87
. .7/12/2010 .854,43
. .7/2/2011 .1.818,40
. .10/3/2011 .1.818,40
. .7/4/2011 .1.818,40
. .6/5/2011 .1.818,40
. .7/6/2011 .1.818,40
. .7/7/2011 .1.818,40
. .5/8/2011 .1.818,40
. .8/9/2011 .1.819,43
. .8/9/2011 .909,71
. .8/9/2011 .7,21
. .7/10/2011 .1.819,43
. .8/11/2011 .1.819,43
. .7/12/2011 .1.819,43
. .7/12/2011 .909,71
. .6/1/2012 .1.819,43
. .7/2/2012 .1.930,05
. .7/3/2012 .1.930,05
. .9/4/2012 .1.930,05
. .8/5/2012 .1.930,05
. .8/6/2012 .1.930,05
. .6/7/2012 .1.930,05
. .7/8/2012 .1.930,05
. .10/9/2012 .1.930,05
. .10/9/2012 .965,02
9.2.2. Débitos relacionados ao responsável Carlos Magno de Souza do
Nascimento:
. .Data de ocorrência .Valor histórico (R$)
. .7/8/2009 .1.148,85
. .8/9/2009 .1.573,54
. .8/9/2009 .478,68
. .7/10/2009 .1.354,06
. .9/11/2009 .1.354,06
. .19/3/2010 .849,48
. .6/4/2010 .3.185,57
. .7/5/2010 .3.185,57
. .4/6/2010 .3.185,57
. .6/7/2010 .3.185,57
. .5/8/2010 .3.185,57
. .3/9/2010 .3.185,57
. .3/9/2010 .1.327,32
. .5/10/2010 .3.185,57
. .4/11/2010 .3.185,57
. .3/12/2010 .3.185,57
. .3/12/2010 .1.327,32
. .19/1/2011 .3.185,57
. .14/2/2011 .3.360,13
. .14/3/2011 .3.360,13
. .7/4/2011 .3.360,13
. .9/5/2011 .3.360,13
. .7/6/2011 .3.360,13
. .18/7/2011 .3.360,13
. .9/8/2011 .3.360,13
. .5/9/2011 .3.362,05
. .5/9/2011 .1.681,02
. .5/9/2011 .13,44
. .5/10/2011 .3.362,05
. .4/11/2011 .3.362,05
. .6/12/2011 .3.362,05
. .6/12/2011 .1.681,02
. .26/1/2012 .3.362,05
. .10/2/2012 .3.566,46
. .5/3/2012 .3.566,46
. .10/12/2009 .2.631,83
. .10/12/2009 .2.631,83
. .10/12/2009 .657,95
. .6/1/2010 .2.631,83
. .3/2/2010 .2.723,15
. .3/3/2010 .2.723,15
. .6/4/2010 .2.723,15
. .5/5/2010 .2.723,15
. .4/6/2010 .2.723,15
. .5/7/2010 .2.723,15
. .4/8/2010 .2.723,15
. .4/8/2010 .241,62
. .3/9/2010 .2.763,42
. .3/9/2010 .1.381,71
. .5/10/2010 .2.763,42
. .4/11/2010 .2.763,42
. .3/12/2010 .2.763,42
. .3/12/2010 .1.381,71
. .5/1/2011 .2.763,42
. .3/2/2011 .2.940,55
. .3/3/2011 .2.940,55
. .5/4/2011 .2.940,55
. .4/5/2011 .2.940,55
. .3/6/2011 .2.940,55
. .5/7/2011 .2.940,55
. .3/8/2011 .2.940,55
. .5/9/2011 .2.942,21
. .5/9/2011 .1.471,10
. .5/9/2011 .11,62
. .5/10/2011 .2.942,21
. .4/11/2011 .2.942,21
. .5/12/2011 .2.942,21
. .5/12/2011 .1.471,10
. .4/1/2012 .2.942,21
. .3/12/2009 .1.630,89
. .3/12/2009 .453,02
. .6/1/2010 .2.718,16
. .4/2/2010 .2.805,95
. .3/3/2010 .2.805,95
. .6/4/2010 .2.805,95
. .5/5/2010 .2.805,95
. .4/6/2010 .2.805,95
. .5/7/2010 .2.805,95
. .4/8/2010 .2.845,91
. .4/8/2010 .239,76
. .3/9/2010 .2.845,91
. .3/9/2010 .1.422,95
. .5/10/2010 .2.845,91
. .4/11/2010 .2.845,91
. .3/12/2010 .2.845,91
. .3/12/2010 .1.422,95
. .5/1/2011 .2.845,91
. .3/2/2011 .3.028,33
. .3/3/2011 .3.028,33
. .5/4/2011 .3.028,33
. .4/5/2011 .3.028,33
. .3/6/2011 .3.028,33
. .5/7/2011 .3.028,33
. .3/8/2011 .3.028,33
. .5/9/2011 .3.030,04
. .5/9/2011 .1.515,02
. .5/9/2011 .11,97
. .3/11/2009 .794,74
. .6/11/2009 .1.589,48
. .3/12/2009 .1.589,48
. .3/12/2009 .529,82
. .6/1/2010 .1.589,48
. .3/2/2010 .1.647,33
. .3/3/2010 .1.647,33
. .6/4/2010 .1.647,33
. .5/5/2010 .1.647,33
. .7/6/2010 .1.647,33
. .5/7/2010 .1.647,33
. .4/8/2010 .1.670,54
. .4/8/2010 .139,26
. .6/9/2010 .1.670,54
. .6/9/2010 .835,27
. .5/10/2010 .1.670,54
. .8/11/2010 .1.670,54
. .3/12/2010 .1.670,54
. .3/12/2010 .835,27
. .6/1/2011 .1.670,54
. .3/2/2011 .1.777,62
. .14/3/2011 .1.777,62
. .6/4/2011 .1.777,62
. .4/5/2011 .1.777,62
. .3/6/2011 .1.777,62
. .3/6/2011 .1.777,62
. .3/8/2011 .1.777,62
. .6/9/2011 .1.778,62
. .6/9/2011 .889,31
. .6/9/2011 .7,00
. .9/11/2011 .1.778,62
. .9/11/2011 .889,31
. .6/1/2012 .1.778,62
. .6/2/2012 .1.886,76
. .6/3/2012 .1.886,76
. .9/4/2012 .1.886,76
. .7/5/2012 .1.886,76
. .5/6/2012 .1.886,76
. .4/7/2012 .1.886,76
. .3/8/2012 .1.886,76
. .5/3/2010 .1.338,48
. .8/4/2010 .987,11
. .7/5/2010 .987,11
. .8/6/2010 .987,11
. .7/7/2010 .987,11
. .26/7/2010 .594,56
. .6/8/2010 .969,43
. .8/9/2010 .1.181,67
. .8/9/2010 .731,90
. .8/9/2010 .1.120,67
. .8/11/2010 .1.120,67
. .7/12/2010 .1.120,67
. .7/12/2010 .731,90
. .7/1/2011 .1.120,67
. .7/2/2011 .1.208,17
. .10/3/2011 .1.183,34
. .7/4/2011 .1.183,34
. .6/5/2011 .1.183,34
. .7/6/2011 .1.183,34
. .7/7/2011 .1.183,34
. .5/8/2011 .1.183,34
. .8/9/2011 .1.184,30
. .8/9/2011 .842,67
. .8/9/2011 .6,72
. .7/10/2011 .1.184,30
. .8/11/2011 .1.184,30
. .7/12/2011 .1.184,30
. .7/12/2011 .842,67
. .6/1/2012 .1.184,30
. .7/2/2012 .1.286,76