ACÓRDÃO Nº 453/2026 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 453/2026 - TCU - Plenário
1. Processo nº TC 023.029/2024-2
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial
3. Responsáveis: Gilmar Vieira Omena (076.***.***-71), Valdir Costa
Almeida (146.***.***-62), Sidney Kleber Milani Melari Modesto (136.***.***-62), Fábio
Cícero Schott Ribeiro (331.***.***-27), Sônia Cristina de Castro (152.***.***-17) e
Tereza Pereira do Nascimento (039.***.***-95)
4. Entidade: Instituto Nacional do Seguro Social - INSS
5. Relator: Ministro Benjamin Zymler
6. Representante do Ministério Público: Subprocurador-Geral Paulo Soares
Bugarin
7. Unidade técnica: Unidade de Auditoria Especializada em Tomada de
Contas Especial (AudTCE)
8. Representação legal: Diogo Cristino Sierra (OAB/SP 146703) e Maria
Fernanda Meneghetti (OAB/SP 198.260)
9. Acórdão:
Vistos, relatados e discutidos estes autos de processo de tomada de contas
especial instaurada pelo Instituto Nacional do Seguro Social (INSS) em razão de
concessão indevida de benefícios previdenciários,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão
Plenária, por unanimidade, ante as razões expostas pelo relator, em:
9.1. julgar irregulares, nos termos dos arts. 1º, inciso I, 16, inciso III, alínea
"d", da Lei 8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma lei, as contas dos
srs. Gilmar Vieira Omena, Valdir Costa Almeida, Sidney Kleber Milani Melari Modesto,
Fábio Cícero Schott Ribeiro, Sônia Cristina de Castro e Tereza Pereira 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 15
(quinze) dias para que comprovem, perante este 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 RITCU:
9.1.1. Débito relacionado ao srs. Fábio Cícero Schott Ribeiro, Gilmar Vieira
Omena, Sidney Kleber Milani Melari Modesto e Sonia Cristina de Castro,
solidariamente:
. .Data de ocorrência .Valor histórico (R$)
. .3/7/2019 .4.901,30
. .4/5/2018 .4.738,77
. .6/5/2019 .4.901,30
. .3/10/2018 .4.738,77
. .4/1/2018 .4.688,61
. .5/2/2019 .4.901,30
. .5/9/2017 .1.562,87
. .6/6/2017 .1.406,58
. .5/3/2018 .4.738,77
. .4/7/2018 .4.738,77
. .5/7/2017 .4.688,61
. .5/9/2018 .2.369,38
. .5/12/2018 .4.738,77
. .5/12/2017 .4.688,61
. .3/8/2017 .4.688,61
. .6/6/2017 .4.688,61
. .4/10/2017 .4.688,61
. .21/11/2018 .4.738,77
. .5/6/2019 .4.901,30
. .5/9/2018 .4.738,77
. .4/9/2019 .4.901,30
. .6/6/2017 .0,43
. .5/8/2019 .4.901,30
. .5/6/2018 .4.738,77
. .5/9/2017 .4.688,61
. .6/6/2017 .0,42
. .5/12/2018 .2.369,39
. .3/8/2018 .4.738,77
. .4/4/2018 .4.738,77
. .4/1/2019 .4.738,77
. .6/11/2017 .4.688,61
. .3/4/2019 .4.901,30
. .5/2/2018 .4.738,77
. .8/3/2019 .4.901,30
. .4/9/2019 .2.450,65
. .5/12/2017 .1.562,87
. .11/3/2019 .2.935,78
. .6/7/2017 .2.962,88
. .6/3/2018 .4.126,55
. .7/1/2019 .2.789,51
. .6/2/2019 .2.935,78
. .7/11/2017 .4.081,41
. .4/7/2019 .2.923,58
. .7/11/2018 .2.789,51
. .5/7/2018 .2.789,51
. .8/6/2017 .4.219,45
. .4/10/2018 .2.789,51
. .7/5/2018 .4.126,55
. .4/8/2017 .2.962,88
. .6/12/2018 .2.789,51
. .6/2/2018 .4.126,55
. .5/4/2018 .4.126,55
. .5/1/2018 .4.081,41
. .5/10/2017 .2.962,88
. .6/12/2018 .2.132,30
. .7/6/2019 .2.935,78
. .4/4/2019 .2.935,78
. .6/12/2017 .1.406,48
. .6/9/2018 .2.132,29
. .8/6/2017 .0,11
. .6/12/2017 .4.081,41
. .6/9/2017 .2.962,88
. .6/9/2018 .2.789,51
. .8/6/2017 .843,89
. .8/6/2017 .0,41
. .7/5/2019 .2.935,78
. .6/6/2018 .2.789,51
. .6/9/2017 .1.406,48
. .6/8/2018 .2.789,51
. .7/6/2018 .4.748,15
. .6/4/2018 .4.748,15
. .7/3/2018 .4.748,15
. .10/9/2018 .4.748,15
. .8/11/2018 .4.748,15
. .7/8/2018 .4.748,15
. .8/9/2017 .980,08
. .7/2/2018 .4.748,15
. .8/11/2017 .4.704,40
. .8/9/2017 .4.704,40
. .8/11/2017 .0,98
. .22/8/2017 .0,19
. .6/10/2017 .4.704,40
. .7/12/2017 .980,08
. .8/1/2018 .4.704,40
. .6/7/2018 .4.748,15
. .8/5/2018 .4.748,15
. .6/10/2017 .0,98
. .10/9/2018 .2.374,07
. .7/12/2017 .4.704,40
. .22/8/2017 .156,81
. .5/10/2018 .4.748,15
. .7/12/2017 .0,01
. .8/9/2017 .0,75
. .5/4/2019 .4.407,82
. .8/9/2017 .1.405,51
. .7/6/2017 .0,04
. .8/1/2018 .4.216,54
. .10/9/2018 .2.130,82
. .7/8/2019 .4.407,82
. .8/11/2018 .4.261,65
. .7/12/2018 .2.130,83
. .7/12/2018 .4.261,65
. .7/3/2018 .4.261,65
. .6/7/2018 .4.261,65
. .7/12/2017 .4.216,54
. .7/11/2019 .4.407,82
. .6/10/2017 .4.216,54
. .8/9/2017 .4.216,54
. .7/6/2019 .4.407,82
. .10/9/2018 .4.261,65
. .7/12/2017 .1.405,51
. .6/9/2019 .2.203,91
. .7/2/2018 .4.261,65
. .7/8/2017 .4.216,54
. .7/6/2018 .4.261,65
. .7/10/2019 .4.407,82
. .7/6/2017 .4.216,54
. .8/11/2017 .4.216,54
. .8/1/2019 .4.261,65
. .7/7/2017 .4.216,54
. .7/2/2019 .4.407,82
. .7/6/2017 .1.264,96
. .7/6/2017 .0,10
. .6/4/2018 .4.261,65
. .8/5/2018 .4.261,65
. .6/9/2019 .4.407,82
. .5/10/2018 .4.261,65
. .5/7/2019 .4.407,82
. .12/3/2019 .4.407,82
. .8/5/2019 .4.407,82
. .7/8/2018 .4.261,65
. .1/10/2019 .3.364,86
. .2/10/2017 .3.185,32
. .3/6/2019 .3.364,86
. .4/7/2017 .0,85
. .2/1/2019 .3.213,03
. .1/3/2018 .0,82
. .2/1/2020 .3.364,86
. .1/6/2018 .0,82
. .4/9/2017 .1.283,01
. .1/2/2019 .3.364,86
. .3/9/2018 .2.213,30
. .1/7/2019 .3.364,86
. .1/10/2018 .3.213,03
. .2/2/2018 .3.213,03
. .3/9/2018 .3.213,03
. .2/12/2019 .2.289,22
. .1/6/2018 .3.213,03
. .1/12/2017 .1.283,01
. .1/8/2019 .3.364,86
. .4/7/2017 .3.079,23
. .2/10/2017 .0,30
. .2/9/2019 .3.364,86
. .1/12/2017 .0,40
. .2/5/2018 .0,82
. .1/11/2017 .3.185,32
. .2/1/2018 .0,30
. .3/12/2018 .2.213,31
. .1/11/2017 .0,30
. .1/3/2019 .3.364,86
. .2/7/2018 .3.213,03
. .2/5/2018 .3.213,03
. .1/11/2019 .3.364,86
. .2/1/2018 .3.185,32
. .4/9/2017 .3.185,32
. .2/9/2019 .2.289,22
. .4/9/2017 .0,29
. .2/3/2020 .3.569,97
. .2/5/2019 .3.364,86
. .1/3/2018 .3.213,03
. .1/8/2018 .0,82
. .1/4/2019 .3.364,86
. .4/8/2017 .4.398,90
. .1/8/2018 .3.213,03
. .4/8/2017 .0,72
. .1/12/2017 .3.185,32
. .2/7/2018 .0,82
. .2/4/2018 .0,82
. .3/2/2020 .3.569,97
. .1/11/2018 .3.213,03
. .2/12/2019 .3.364,86
. .2/4/2018 .3.213,03
. .3/9/2018 .0,52
. .3/12/2018 .3.213,03
. .2/2/2018 .0,82
. .4/12/2019 .2.228,06
. .6/3/2018 .0,18
. .5/12/2017 .4.273,73
. .10/9/2018 .2.154,17
. .7/6/2018 .0,18
. .8/11/2018 .0,42
. .8/11/2017 .0,94
. .4/9/2019 .4.456,11
. .5/4/2018 .0,18
. .6/2/2019 .4.456,11
. .4/9/2019 .2.228,05
. .7/5/2018 .0,18
. .6/2/2019 .0,73
. .14/1/2019 .4.308,34
. .9/5/2019 .4.456,11
. .5/1/2018 .0,20
. .8/3/2019 .4.456,11
. .7/6/2018 .4.308,34
. .6/3/2018 .4.308,34
. .5/1/2018 .4.273,73
. .10/12/2018 .4.308,34
. .4/12/2019 .4.456,11
. .3/7/2019 .4.456,11
. .9/5/2019 .0,73
. .5/11/2019 .4.456,11
. .8/11/2018 .4.308,34
. .10/9/2018 .0,01
. .3/10/2019 .4.456,11
. .5/4/2019 .0,73
. .8/3/2019 .0,73
. .5/4/2018 .4.308,34
. .5/12/2017 .1.068,43
. .7/5/2018 .4.308,34
. .6/6/2019 .4.456,11
. .8/10/2018 .0,18
. .5/8/2019 .4.456,11
. .8/10/2018 .4.308,34
. .10/9/2018 .4.308,34
. .6/6/2019 .0,73
. .12/7/2018 .4.308,34
. .10/8/2018 .0,18
. .10/12/2018 .2.154,17
. .6/2/2018 .4.308,34
. .5/12/2017 .0,71
. .14/1/2019 .0,42
. .10/8/2018 .4.308,34
. .8/11/2017 .3.134,06
. .12/7/2018 .0,18
. .6/1/2020 .4.456,11
. .6/2/2018 .0,18
. .5/4/2019 .4.456,11
. .10/12/2018 .0,55
. .5/9/2018 .0,83
. .21/6/2017 .0,46
. .7/11/2018 .0,65
. .3/4/2018 .0,65
. .5/9/2018 .5.009,64
. .5/7/2017 .0,09
. .6/12/2018 .5.009,64
. .19/3/2019 .5.181,47
. .13/9/2017 .0,89
. .9/7/2018 .5.009,64
. .6/12/2018 .0,44
. .6/6/2018 .0,65
. .7/2/2018 .0,65
. .6/8/2018 .0,65
. .4/4/2019 .5.181,47
. .2/8/2017 .4.956,61
. .7/5/2019 .0,07
. .9/9/2019 .2.590,73
. .4/12/2017 .1.652,20
. .4/12/2017 .4.956,61
. .4/4/2019 .0,07
. .6/2/2019 .5.181,47
. .6/6/2018 .5.009,64
. .3/10/2017 .0,09
. .11/6/2019 .0,07
. .5/3/2018 .5.009,64
. .6/8/2018 .5.009,64
. .21/6/2017 .1.156,54
. .9/7/2018 .0,65
. .9/9/2019 .5.181,47
. .4/12/2017 .0,55
. .3/4/2018 .5.009,64
. .7/11/2017 .0,09
. .5/7/2019 .0,07
. .7/2/2018 .5.009,64
. .9/8/2019 .5.181,47
. .11/6/2019 .5.181,47
. .5/3/2018 .0,65
. .19/3/2019 .0,07
. .21/6/2017 .4.956,61
. .2/8/2017 .0,09
. .7/11/2018 .5.009,64
. .5/7/2017 .4.956,61
. .5/9/2018 .2.504,82
. .9/5/2018 .5.009,64
. .7/5/2019 .5.181,47
. .3/1/2018 .4.956,61
. .6/2/2019 .0,07
. .4/10/2018 .0,65
. .9/8/2019 .0,07
. .7/1/2019 .0,65
. .5/7/2019 .5.181,47
. .13/9/2017 .4.956,61
. .9/9/2019 .0,34
. .21/6/2017 .0,09
. .7/1/2019 .5.009,64
. .3/10/2017 .4.956,61
. .7/11/2017 .4.956,61
. .6/12/2018 .2.504,82
. .13/9/2017 .1.652,20
. .3/1/2018 .0,09
. .4/10/2018 .5.009,64
. .9/5/2018 .0,65
9.1.2. Débito relacionado aos srs. Fábio Cícero Schott Ribeiro, Gilmar Vieira Omena, Sidney
KleberMilaniMelariModesto,SôniaCristinadeCastroeTerezaPereiradoNascimento,solidariamente:
. .Data de ocorrência .Valor histórico (R$)
. .4/12/2017 .0,31
. .3/12/2019 .3.273,48
. .2/10/2019 .3.273,48
. .4/9/2018 .3.048,74
. .2/8/2019 .3.193,17
. .3/4/2018 .3.048,74
. .3/1/2020 .3.273,48
. .2/10/2018 .3.048,74
. .8/1/2018 .3.015,74
. .3/7/2018 .3.048,74
. .4/12/2017 .3.015,74
. .4/6/2018 .3.048,74
. .8/1/2018 .0,16
. .13/3/2019 .3.193,17
. .4/12/2018 .3.048,74
. .5/3/2018 .0,59
. .6/2/2018 .0,59
. .4/12/2018 .2.105,48
. .2/7/2019 .3.193,17
. .3/5/2018 .0,59
. .2/4/2019 .3.193,17
. .5/11/2018 .3.048,74
. .4/11/2019 .3.273,48
. .5/3/2018 .3.048,74
. .6/2/2018 .3.048,74
. .4/9/2018 .2.105,47
. .4/12/2017 .1.044,48
. .2/8/2018 .3.048,74
. .3/9/2019 .3.273,48
. .4/2/2019 .3.193,17
. .4/6/2019 .3.193,17
. .3/11/2017 .0,95
. .3/11/2017 .696,32
. .3/11/2017 .4.177,95
. .3/11/2017 .0,68
. .3/12/2019 .2.177,69
. .4/6/2018 .0,59
. .3/1/2019 .3.048,74
. .3/5/2019 .3.193,17
. .3/4/2018 .0,59
. .3/9/2019 .2.177,69
. .3/5/2018 .3.048,74
9.1.3. Débito relacionado aos srs. Fábio Cícero Schott Ribeiro, Sidney Kleber
Milani Melari Modesto, Sônia Cristina de Castro e Valdir Costa Almeida,
solidariamente: