ACÓRDÃO Nº 284/2026 - TCU - Plenário

ACÓRDÃO Nº 284/2026 - TCU - Plenário
1. Processo nº TC 009.109/2025-0.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Responsável: Gilvan Ferreira dos Santos (624.***.***-15).
4. Unidade Jurisdicionada: Empresa Brasileira de Correios e Telégrafos.
5. Relator: Ministro Bruno Dantas.
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: Flauber Rocha Moreira (56239/OAB-BA).
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pela Empresa Brasileira de Correios e Telégrafos (ECT), em desfavor de
Gilvan Ferreira dos Santos,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão
do Plenário, por unanimidade, ante as razões expostas pelo Relator, em:
9.1. considerar revel o responsável Gilvan Ferreira dos Santos, para todos os
efeitos, nos termos do art. 12, § 3º, da Lei 8.443/1992;
9.2. julgar irregulares as contas de Gilvan Ferreira dos Santos, com
fundamento nos arts. 1º, inciso I, 16, inciso III, alínea "d", e 19, caput, da Lei
8.443/1992, c/c o art. 202, § 6º, do Regimento Interno do TCU, condenando-o ao
pagamento das importâncias especificadas na tabela abaixo, atualizadas
monetariamente e acrescidas dos juros de mora calculados a partir das respectivas
datas de ocorrência até o efetivo recolhimento, fixando-lhes o prazo de quinze dias
para que comprovem, perante este Tribunal, o recolhimento das referidas quantias aos
cofres da Empresa Brasileira de Correios e Telégrafos, 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:
. .Data de ocorrência .Valor histórico (R$)
. .2/3/2022 .5.063,75
. .11/3/2022 .1.512,37
. .11/3/2022 .9.656,51
. .21/3/2022 .2.675,26
. .21/3/2022 .1.539,38
. .21/3/2022 .1.457,13
. .21/3/2022 .1.176,13
. .21/3/2022 .736,08
. .21/3/2022 .736,08
. .21/3/2022 .6.405,77
. .21/3/2022 .1.247,33
. .11/4/2022 .9.028,65
. .22/4/2022 .3.153,71
. .22/4/2022 .1.906,87
. .22/4/2022 .1.136,08
. .22/4/2022 .786,08
. .22/4/2022 .2.401,76
. .23/4/2022 .9.028,65
. .2/5/2022 .2.316,92
. .23/5/2022 .4.153,71
. .23/5/2022 .3.349,27
. .23/5/2022 .1.286,08
. .23/5/2022 .1.037,07
. .23/5/2022 .982,07
. .23/5/2022 .687,07
. .23/5/2022 .1.982,30
. .23/5/2022 .1.031,55
. .23/5/2022 .4.565,25
. .23/5/2022 .3.891,39
. .23/5/2022 .3.015,09
. .23/5/2022 .4.222,77
. .20/6/2022 .950,48
. .20/6/2022 .2.316,92
. .20/6/2022 .112,68
. .21/6/2022 .3.874,86
. .21/6/2022 .6.037,07
. .21/6/2022 .2.725,43
. .21/6/2022 .2.125,09
. .21/6/2022 .1.696,16
. .21/6/2022 .1.747,07
. .21/6/2022 .1.438,06
. .21/6/2022 .1.037,13
. .21/6/2022 .1.036,08
. .21/6/2022 .1.136,08
. .21/6/2022 .1.137,07
. .21/6/2022 .1.136,08
. .21/6/2022 .1.036,08
. .21/6/2022 .937,07
. .21/6/2022 .1.025,14
. .21/6/2022 .685,07
. .21/6/2022 .687,07
. .21/6/2022 .787,08
. .21/6/2022 .2.092,58
. .21/6/2022 .5.161,17
. .21/6/2022 .4.649,45
. .30/6/2022 .5.713,86
. .4/7/2022 .4.079,35
. .11/7/2022 .132,33
. .21/7/2022 .3.853,74
. .21/7/2022 .1.438,09
. .21/7/2022 .1.279,07
. .21/7/2022 .1.136,08
. .21/7/2022 .1.136,11
. .21/7/2022 .1.136,11
. .21/7/2022 .1.036,11
. .21/7/2022 .1.036,08
. .21/7/2022 .1.026,20
. .21/7/2022 .935,07
. .21/7/2022 .845,16
. .21/7/2022 .2.008,53
. .21/7/2022 .2.856,54
. .21/7/2022 .3.230,99
. .22/8/2022 .3.774,89
. .22/8/2022 .3.036,11
. .22/8/2022 .3.024,89
. .22/8/2022 .1.536,11
. .22/8/2022 .1.436,09
. .22/8/2022 .1.233,20
. .22/8/2022 .1.233,20
. .22/8/2022 .1.025,16
. .22/8/2022 .935,07
. .22/8/2022 .932,26
. .22/8/2022 .9.960,04
. .22/8/2022 .2.347,16
. .22/8/2022 .5.521,04
. .22/8/2022 .4.155,77
. .22/8/2022 .3.420,72
. .22/8/2022 .4.238,75
. .22/8/2022 .4.438,27
. .22/8/2022 .3.893,31
. .31/8/2022 .6.023,91
. .31/8/2022 .755,41
. .31/8/2022 .3.991,11
. .7/9/2022 .1.530,48
. .21/9/2022 .2.135,09
. .21/9/2022 .1.926,18
. .21/9/2022 .1.395,05
. .21/9/2022 .1.234,23
. .21/9/2022 .4.791,81
. .21/9/2022 .5.662,89
. .30/9/2022 .7.578,32
. .30/9/2022 .2.257,22
. .30/9/2022 .2.670,08
. .30/9/2022 .2.747,96
. .6/10/2022 .3.052,58
. .10/10/2022 .836,09
. .21/10/2022 .4.405,07
. .21/10/2022 .6.090,55
. .21/10/2022 .3.786,09
. .21/10/2022 .3.836,09
. .21/10/2022 .3.786,09
. .21/10/2022 .3.456,18
. .21/10/2022 .2.174,87
. .21/10/2022 .1.812,71
. .21/10/2022 .1.505,06
. .21/10/2022 .1.736,09
. .21/10/2022 .1.636,09
. .21/10/2022 .1.336,09
. .21/10/2022 .1.336,09
. .21/10/2022 .1.436,09
. .21/10/2022 .1.336,09
. .21/10/2022 .1.336,09
. .21/10/2022 .1.336,09
. .21/10/2022 .1.148,65
. .21/10/2022 .1.205,14
. .21/10/2022 .1.206,18
. .21/10/2022 .1.116,18
. .21/10/2022 .935,05
. .21/10/2022 .710,14
. .21/10/2022 .5.999,37
. .21/10/2022 .2.484,01
. .21/10/2022 .5.732,03
. .21/10/2022 .5.634,27
. .31/10/2022 .7.600,21
. .21/11/2022 .3.836,09
. .21/11/2022 .1.813,75
. .21/11/2022 .1.895,06
. .21/11/2022 .2.153,72
. .21/11/2022 .1.636,09
. .21/11/2022 .1.736,09
. .21/11/2022 .1.435,05
. .21/11/2022 .1.454,57
. .21/11/2022 .1.436,09
. .21/11/2022 .1.416,09
. .21/11/2022 .1.416,09
. .21/11/2022 .1.436,09
. .21/11/2022 .1.235,05
. .21/11/2022 .1.336,09
. .21/11/2022 .1.257,05
. .21/11/2022 .1.258,09
. .21/11/2022 .1.286,09
. .21/11/2022 .1.271,13
. .21/11/2022 .1.336,09
. .21/11/2022 .1.278,18
. .21/11/2022 .1.252,13
. .21/11/2022 .935,05
. .21/11/2022 .935,05
. .21/11/2022 .936,09
. .21/11/2022 .795,09
. .21/11/2022 .711,18
. .21/11/2022 .911,03
. .21/11/2022 .6.440,89
. .21/11/2022 .9.400,97
. .21/11/2022 .8.912,28
. .21/11/2022 .2.437,68
. .21/11/2022 .1.685,30
. .21/11/2022 .1.869,75
. .21/11/2022 .2.052,13
. .21/11/2022 .2.251,56
. .21/11/2022 .5.386,28
. .21/11/2022 .4.773,38
. .21/11/2022 .3.950,37
. .21/11/2022 .2.799,09
. .21/11/2022 .3.602,53
. .21/11/2022 .4.094,45
. .24/11/2022 .1.257,15
. .25/11/2022 .1.470,45
. .30/11/2022 .6.073,53
. .30/11/2022 .2.957,32
. .1/12/2022 .1.272,46
. .5/12/2022 .1.770,45
. .20/12/2022 .7.682,86
. .20/12/2022 .3.284,45
. .20/12/2022 .4.431,86
. .20/12/2022 .3.524,36
. .20/12/2022 .3.675,36
. .21/12/2022 .1.336,09
. .21/12/2022 .1.336,09
. .21/12/2022 .3.436,09
. .21/12/2022 .3.456,18
. .21/12/2022 .3.836,09
. .21/12/2022 .2.241,17
. .21/12/2022 .1.896,10
. .21/12/2022 .1.362,07
. .21/12/2022 .1.135,09
. .21/12/2022 .1.035,05
. .21/12/2022 .935,14
. .21/12/2022 .936,09
. .21/12/2022 .786,09
. .21/12/2022 .711,18
. .21/12/2022 .756,18
. .21/12/2022 .6.732,84
. .21/12/2022 .5.386,30
. .21/12/2022 .4.625,61
. .28/12/2022 .1.486,09
. .5/1/2023 .7.296,61
. .6/1/2023 .1.250,46
. .9/1/2023 .8.500,85
. .16/1/2023 .5.489,45
. .20/1/2023 .4.024,36
. .20/1/2023 .5.302,95
. .20/1/2023 .3.075,57
. .20/1/2023 .2.775,36
. .20/1/2023 .4.175,36
. .20/1/2023 .3.067,99
. .20/1/2023 .3.210,40
. .20/1/2023 .5.174,75
. .20/1/2023 .4.782,86
. .20/1/2023 .5.153,66
. .23/1/2023 .915,05
. .23/1/2023 .1.166,09
. .23/1/2023 .4.136,09
. .23/1/2023 .1.426,82
. .23/1/2023 .3.353,72
. .23/1/2023 .3.570,15
. .23/1/2023 .2.303,81
. .23/1/2023 .1.936,14
. .23/1/2023 .2.253,72
. .23/1/2023 .1.943,81
. .23/1/2023 .1.943,81
. .23/1/2023 .2.258,19
. .23/1/2023 .1.536,09
. .23/1/2023 .1.702,64
. .23/1/2023 .1.371,19
. .23/1/2023 .1.266,09
. .23/1/2023 .1.026,84
. .23/1/2023 .4.890,00
. .23/1/2023 .2.057,02
. .23/1/2023 .4.450,67
. .24/1/2023 .3.815,72
. .31/1/2023 .7.342,81
. .31/1/2023 .5.081,64
. .31/1/2023 .3.610,90
. .31/1/2023 .2.348,36
. .31/1/2023 .3.075,57
. .31/1/2023 .2.975,36
. .31/1/2023 .3.875,36
. .31/1/2023 .5.174,75
. .31/1/2023 .3.067,99
. .12/2/2023 .6.808,91
. .22/2/2023 .3.477,59
. .22/2/2023 .801,18
. .22/2/2023 .1.868,86
. .22/2/2023 .4.671,18
. .22/2/2023 .1.165,05
. .22/2/2023 .3.353,72
. .22/2/2023 .3.353,72
. .22/2/2023 .2.123,81
. .22/2/2023 .1.813,75
. .22/2/2023 .1.536,09
. .22/2/2023 .1.636,14
. .22/2/2023 .1.736,09
. .22/2/2023 .1.673,81
. .22/2/2023 .1.702,64
. .22/2/2023 .1.486,09
. .22/2/2023 .1.436,09
. .22/2/2023 .1.286,09
. .22/2/2023 .935,14
. .22/2/2023 .1.026,17
. .22/2/2023 .935,14
. .22/2/2023 .918,10
. .22/2/2023 .785,05
. .22/2/2023 .6.694,63
. .22/2/2023 .6.809,88
. .22/2/2023 .2.508,13
. .22/2/2023 .2.403,80
. .22/2/2023 .4.303,57
. .22/2/2023 .3.581,56
. .28/2/2023 .6.345,94
. .28/2/2023 .7.454,55
. .20/3/2023 .2.915,36
. .21/3/2023 .4.671,18
. .21/3/2023 .3.436,14
. .21/3/2023 .1.166,09
. .21/3/2023 .1.536,09
. .21/3/2023 .864,55
. .21/3/2023 .6.566,89
. .21/3/2023 .4.496,77
. .31/3/2023 .8.473,32
. .31/3/2023 .8.290,11
. .31/3/2023 .8.604,19
. .31/3/2023 .2.473,12
. .31/3/2023 .4.645,40
. .31/3/2023 .4.732,66
. .5/4/2023 .1.743,53
9.3. aplicar a Gilvan Ferreira dos Santos a multa prevista no art. 57 da Lei
8.443/1992, no valor de R$ 600.000,00 (seiscentos mil reais), fixando-lhe o prazo de 15
(quinze) dias, a contar da notificação, para comprovar, perante o Tribunal (art. 214, inciso
III, alínea "a", do Regimento Interno), o recolhimento da dívida aos cofres do Tesouro
Nacional, atualizada monetariamente desde a data deste acórdão até a do efetivo
recolhimento, na forma da legislação em vigor;
9.4. considerar graves as infrações cometidas e inabilitar Gilvan Ferreira dos
Santos para o exercício de cargo em comissão ou função de confiança no âmbito da
Administração Pública, pelo prazo de oito anos, nos termos do art. 60 da Lei
8.443/1992;
9.5. autorizar, desde logo, a cobrança judicial das dívidas, caso não atendidas as
notificações, na forma do art. 28, inciso II, da Lei 8.443/1992;
9.6. autorizar também, desde logo, se requerido, com fundamento no art. 26 da
Lei 8.443/1992, c/c o art. 217 do Regimento Interno do TCU, o parcelamento das dívidas
em até 36 parcelas, incidindo, sobre cada parcela, corrigida monetariamente, os
correspondentes acréscimos legais, alertando os responsáveis de que a falta de
comprovação do recolhimento de qualquer parcela importará o vencimento antecipado do
saldo devedor;
9.7. encaminhar cópia desta deliberação à Procuradoria da República na Bahia,
à Empresa Brasileira de Correios e Telégrafos e ao responsável.
10. Ata n° 4/2026 - Plenário.
11. Data da Sessão: 11/2/2026 - Ordinária.
12. Código eletrônico para localização na página do TCU na Internet: AC-0284-
04/26-P.
13. Especificação do quórum:
13.1. Ministros presentes: Vital do Rêgo (Presidente), Walton Alencar
Rodrigues, Benjamin Zymler, Bruno Dantas (Relator), Jorge Oliveira, Antonio Anastasia e
Jhonatan de Jesus.
13.2. Ministros-Substitutos presentes: Marcos Bemquerer Costa e Weder de
Oliveira.