ACÓRDÃO Nº 1113/2026 - TCU - 2ª Câmara (parte 1 de 2)

ACÓRDÃO Nº 1113/2026 - TCU - 2ª Câmara
1. Processo nº TC 025.644/2024-6
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial
3. Interessado e Responsáveis:
3.1. Interessado: Ministério do Desenvolvimento e Assistência Social, Família
e Combate à Fome (05.526.783/0001-65)
3.2. Responsáveis: Adamor Aires de Oliveira (293.***.***-72); Edno Alves da
Silva (616.***.***-15).
4. Unidade: Município de Santa Luzia do Pará/PA
5. Relator: Ministro Jorge Oliveira
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: Ingrid das Neves Moreira (OAB/PA 30.050), João
Eudes de Carvalho Neri Junior (OAB/PA 9315-E) e outros, representando Adamor Aires
de Oliveira
9. Acórdão:
VISTA, relatada e discutida esta tomada de contas especial, instaurada pelo
Ministério do Desenvolvimento e Assistência Social, Família e Combate à Fome em
desfavor de Edno Alves da Silva e Adamor Aires de Oliveira, em razão de omissão no
dever de prestar contas dos recursos repassados pela União, por meio Fundo Nacional
de Assistência Social, ao Município de Santa Luzia do Pará/PA, no ano de 2020, na
modalidade fundo a fundo;
ACORDAM os ministros do Tribunal de Contas da União, reunidos em sessão
da 2ª Câmara, com fundamento nos arts. 1º, inciso I, 12, § 3°, 16, inciso III, alínea "a",
19, 23, inciso III, 26, 28, inciso II, 57 e 58, inciso II, da Lei 8.443/1992 c/c os arts. 209,
inciso I, 210, 214, inciso III, alínea "a", e 217 do Regimento Interno do TCU, em:
9.1. considerar Edno Alves da Silva revel, dando-se prosseguimento ao
processo;
9.2. julgar irregulares as contas de Adamor Aires de Oliveira;
9.3. julgar irregulares as contas de Edno Alves da Silva, condenando-o ao
pagamento das importâncias, a seguir, especificadas, com a fixação do prazo de quinze
dias, a contar da notificação, para comprovarem, perante o Tribunal, o seu
recolhimento aos cofres do Fundo Nacional de Assistência Social, atualizadas
monetariamente e acrescidas dos juros de mora, calculadas a partir da data indicada
até a data do recolhimento, na forma prevista na legislação em vigor:
. .Data de ocorrência .Valor histórico (R$)
. .20/1/2020 .4.207,50
. .20/1/2020 .950,00
. .20/1/2020 .50,00
. .20/1/2020 .10,45
. .20/1/2020 .10,45
. .3/2/2020 .3.700,00
. .3/2/2020 .1.558,00
. .3/2/2020 .82,00
. .3/2/2020 .130,20
. .3/2/2020 .52,50
. .3/2/2020 .10,45
. .3/2/2020 .10,45
. .3/2/2020 .10,45
. .3/2/2020 .10,45
. .3/2/2020 .10,45
. .4/2/2020 .2.421,30
. .4/2/2020 .10,45
. .13/3/2020 .3.700,00
. .13/3/2020 .10,45
. .3/4/2020 .1.892,80
. .3/4/2020 .100,00
. .3/4/2020 .7,20
. .3/4/2020 .10,45
. .3/4/2020 .10,45
. .3/4/2020 .10,45
. .14/4/2020 .3.700,00
. .14/4/2020 .10,45
. .22/4/2020 .617,50
. .22/4/2020 .32,50
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .24/4/2020 .944,40
. .24/4/2020 .1.444,80
. .24/4/2020 .1.588,80
. .24/4/2020 .238,80
. .11/5/2020 .1.064,00
. .11/5/2020 .56,00
. .11/5/2020 .8,35
. .28/5/2020 .2,10
. .28/5/2020 .10,45
. .29/5/2020 .3.700,00
. .29/5/2020 .10,45
. .23/6/2020 .3.039,95
. .3/7/2020 .3.700,00
. .3/7/2020 .10,45
. .3/8/2020 .3.700,00
. .3/8/2020 .10,45
. .21/8/2020 .2.645,39
. .21/8/2020 .10,45
. .26/8/2020 .1.002,50
. .4/9/2020 .602,60
. .17/9/2020 .3.700,00
. .17/9/2020 .10,45
. .24/9/2020 .1.604,50
. .24/9/2020 .10,45
. .1/10/2020 .3.700,00
. .1/10/2020 .10,45
. .22/10/2020 .1.588,00
. .22/10/2020 .10,45
. .11/11/2020 .3.700,00
. .11/11/2020 .10,45
. .20/11/2020 .2.524,40
. .20/11/2020 .10,45
. .21/12/2020 .2.574,75
. .21/12/2020 .10,45
. .23/12/2020 .3.700,00
. .23/12/2020 .10,45
. .10/7/2020 .10.681,19
. .10/7/2020 .5.565,00
. .17/9/2020 .124,90
. .17/9/2020 .1.129,90
. .17/9/2020 .1.054,99
. .1/10/2020 .5.601,77
. .1/10/2020 .4.763,20
. .1/10/2020 .600,00
. .29/10/2020 .600,00
. .29/10/2020 .25,10
. .4/11/2020 .264,57
. .13/11/2020 .334,40
. .13/11/2020 .898,00
. .13/11/2020 .91,70
. .13/11/2020 .396,20
. .13/11/2020 .2.141,80
. .13/11/2020 .2.409,30
. .3/12/2020 .600,00
. .11/12/2020 .2.078,99
. .11/12/2020 .600,00
. .3/1/2020 .475,00
. .3/1/2020 .10,45
. .23/1/2020 .200,00
. .23/1/2020 .200,00
. .3/3/2020 .2.212,18
. .3/3/2020 .3.208,40
. .3/3/2020 .2.141,15
. .3/3/2020 .1.200,00
. .3/3/2020 .2.103,68
. .3/3/2020 .2.994,80
. .3/3/2020 .137,32
. .3/3/2020 .305,20
. .3/3/2020 .10,45
. .3/3/2020 .10,45
. .3/3/2020 .10,45
. .3/3/2020 .10,45
. .3/3/2020 .10,45
. .4/3/2020 .152,82
. .4/3/2020 .10,45
. .6/3/2020 .302,99
. .6/3/2020 .500,00
. .6/3/2020 .10,45
. .27/3/2020 .2.212,18
. .27/3/2020 .2.103,68
. .27/3/2020 .112,05
. .27/3/2020 .25,27
. .27/3/2020 .2.754,80
. .27/3/2020 .150,00
. .27/3/2020 .95,00
. .27/3/2020 .118,25
. .27/3/2020 .34,57
. .27/3/2020 .1.200,00
. .27/3/2020 .392,14
. .27/3/2020 .314,02
. .27/3/2020 .178,18
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .27/3/2020 .10,45
. .30/3/2020 .0,20
. .30/3/2020 .10,45
. .2/4/2020 .2.116,20
. .2/4/2020 .241,21
. .2/4/2020 .240,94
. .22/4/2020 .760,00
. .22/4/2020 .40,00
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .24/4/2020 .500,00
. .24/4/2020 .256,65
. .24/4/2020 .256,41
. .24/4/2020 .10,45
. .6/5/2020 .2.994,80
. .6/5/2020 .140,20
. .6/5/2020 .165,00
. .6/5/2020 .10,45
. .6/5/2020 .10,45
. .6/5/2020 .1,48
. .19/5/2020 .2.754,80
. .19/5/2020 .4.000,60
. .19/5/2020 .3.702,00
. .19/5/2020 .2.754,80
. .19/5/2020 .95,20
. .19/5/2020 .150,00
. .19/5/2020 .2.103,68
. .19/5/2020 .112,05
. .19/5/2020 .25,27
. .19/5/2020 .150,00
. .19/5/2020 .95,20
. .19/5/2020 .1.200,00
. .19/5/2020 .1.200,00
. .19/5/2020 .203,89
. .19/5/2020 .329,07
. .19/5/2020 .469,20
. .19/5/2020 .8,97
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .19/5/2020 .10,45
. .20/5/2020 .2.002,90
. .21/5/2020 .2.103,68
. .21/5/2020 .112,05
. .21/5/2020 .112,05
. .21/5/2020 .25,27
. .21/5/2020 .112,05
. .21/5/2020 .25,27
. .21/5/2020 .347,00
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .21/5/2020 .10,45
. .25/5/2020 .770,70
. .25/5/2020 .1.830,67
. .25/5/2020 .820,56
. .25/5/2020 .2.103,68
. .25/5/2020 .2.764,80
. .25/5/2020 .95,20
. .25/5/2020 .150,00
. .25/5/2020 .25,27
. .25/5/2020 .112,05
. .25/5/2020 .2.103,68
. .25/5/2020 .2.103,68
. .25/5/2020 .284,72
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .25/5/2020 .10,45
. .29/5/2020 .2.531,90
. .2/6/2020 .1.500,00
. .2/6/2020 .1.500,00
. .2/6/2020 .42,00
. .2/6/2020 .798,00
. .2/6/2020 .10,45
. .2/6/2020 .10,45
. .2/6/2020 .10,45
. .2/6/2020 .10,45
. .4/6/2020 .2.754,80
. .4/6/2020 .150,00
. .4/6/2020 .95,20
. .4/6/2020 .10,45
. .4/6/2020 .10,45
. .15/6/2020 .10,45
. .16/6/2020 .3.017,50
. .18/6/2020 .550,00
. .18/6/2020 .10,45
. .22/6/2020 .1.200,00
. .22/6/2020 .10,45
. .23/6/2020 .158,40
. .24/6/2020 .249,19
. .24/6/2020 .266,91
. .25/6/2020 .319,06
. .25/6/2020 .1.500,00
. .25/6/2020 .1.500,00
. .25/6/2020 .1.200,00
. .25/6/2020 .10,45
. .25/6/2020 .10,45
. .25/6/2020 .10,45
. .26/6/2020 .2.754,80
. .26/6/2020 .2.754,80
. .26/6/2020 .95,20
. .26/6/2020 .150,00
. .26/6/2020 .2.103,68
. .26/6/2020 .25,27
. .26/6/2020 .95,20
. .26/6/2020 .150,00
. .26/6/2020 .2.103,68
. .26/6/2020 .25,27
. .26/6/2020 .112,05
. .26/6/2020 .112,05
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .26/6/2020 .10,45
. .8/7/2020 .1.203,30
. .8/7/2020 .1.004,00
. .9/7/2020 .1.500,00
. .9/7/2020 .1.500,00
. .9/7/2020 .1.500,00
. .9/7/2020 .10,45
. .9/7/2020 .10,45
. .9/7/2020 .10,45
. .17/7/2020 .3.084,20
. .27/7/2020 .2.103,68
. .27/7/2020 .1.200,00
. .27/7/2020 .1.500,00
. .27/7/2020 .2.000,00
. .27/7/2020 .2.754,80
. .27/7/2020 .95,20
. .27/7/2020 .150,00
. .27/7/2020 .2.103,68
. .27/7/2020 .25,27
. .27/7/2020 .112,05
. .27/7/2020 .25,27
. .27/7/2020 .112,05
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .27/7/2020 .10,45
. .28/7/2020 .2.212,18
. .28/7/2020 .228,17
. .28/7/2020 .249,18
. .28/7/2020 .403,03
. .28/7/2020 .34,57
. .28/7/2020 .118,25
. .28/7/2020 .10,45
. .28/7/2020 .10,45
. .30/7/2020 .199,00
. .31/7/2020 .1.179,50
. .31/7/2020 .10,45
. .4/8/2020 .203,50
. .5/8/2020 .801,10
. .5/8/2020 .1.198,75
. .14/8/2020 .3.184,30
. .19/8/2020 .2.400,60
. .19/8/2020 .10,45
. .25/8/2020 .1.720,00
. .25/8/2020 .256,97
. .28/8/2020 .2.212,18
. .28/8/2020 .382,12
. .28/8/2020 .118,25
. .28/8/2020 .34,57
. .28/8/2020 .2.754,80
. .28/8/2020 .95,20
. .28/8/2020 .150,00
. .28/8/2020 .2.103,68
. .28/8/2020 .25,27
. .28/8/2020 .112,05
. .28/8/2020 .2.000,00
. .28/8/2020 .1.500,00
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .28/8/2020 .10,45
. .4/9/2020 .3.001,72
. .4/9/2020 .1.351,50
. .4/9/2020 .1.255,20
. .4/9/2020 .10,45
. .8/9/2020 .2.786,95
. .8/9/2020 .10,45
. .9/9/2020 .10,45
. .10/9/2020 .10,45
. .14/9/2020 .128,80
. .14/9/2020 .549,90
. .14/9/2020 .2.199,89
. .14/9/2020 .1.100,00
. .14/9/2020 .260,07
. .14/9/2020 .257,12
. .14/9/2020 .10,45
. .15/9/2020 .2.080,00
. .15/9/2020 .10,45
. .24/9/2020 .1.168,98
. .24/9/2020 .459,00
. .24/9/2020 .1.500,00