ACÓRDÃO Nº 1431/2026 - TCU - 2ª Câmara 1. Processo nº TC 026.603/2024-1 2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial 3. Interessado e Responsável: 3.1. Interessado: Ministério do Desenvolvimento e Assistência Social, Família e Combate à Fome 3.2. Responsável: Dinaldo dos Santos Aires (261.***.***-20) 4. Unidade: Prefeitura Municipal de Oeiras do Pará/PA 5. Relator: Ministro Jorge Oliveira 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: não há 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 razão de não comprovação da regular aplicação dos recursos repassados por meio do Fundo Nacional de Assistência Social - FNAS, na modalidade fundo a fundo, no exercício de 2019, ao município de Oeiras do Pará/PA, para a execução dos serviços socioassistenciais de Proteção Social Básica - PSB e Proteção Social Especial - PSE, ACORDAM os ministros do Tribunal de Contas da União, reunidos em sessão da 2ª Câmara, ante as razões expostas pelo relator e com fundamento nos arts. 12, § 3°, 16, inciso III, alíneas "a", "b" e "c", e 19, 23, inciso III, 26, 28, inciso II, e 57 da Lei 8.443/1992, c/c os arts. 214, inciso III, alínea "a", e 217 do Regimento Interno do TCU, em: 9.1. considerar revel, para todos os efeitos, o responsável Dinaldo dos Santos Aires, dando-se prosseguimento ao processo; 9.2. julgar irregulares as contas de Dinaldo dos Santos Aires e condená-lo ao recolhimento aos cofres do Fundo Nacional de Assistência Social da quantia a seguir especificada, atualizada monetariamente e acrescida de juros de mora a partir da data discriminada até a data do seu pagamento: . .Data de ocorrência .Valor histórico (R$) . .11/7/2019 .918,16 . .18/7/2019 .1.175,91 . .18/7/2019 .10,18 . .5/8/2019 .1.175,91 . .5/8/2019 .10,45 . .14/8/2019 .918,16 . .14/8/2019 .10,45 . .30/8/2019 .918,16 . .30/8/2019 .10,45 . .30/9/2019 .918,16 . .30/9/2019 .10,45 . .31/10/2019 .918,16 . .31/10/2019 .10,45 . .8/11/2019 .360,00 . .8/11/2019 .10,45 . .2/12/2019 .918,16 . .2/12/2019 .10,45 . .20/12/2019 .918,16 . .20/12/2019 .841,65 . .20/12/2019 .10,45 . .20/12/2019 .10,45 . .15/1/2019 .500,00 . .15/1/2019 .10,15 . .8/2/2019 .1.432,00 . .8/2/2019 .1.717,00 . .8/2/2019 .841,00 . .8/2/2019 .10,18 . .8/2/2019 .10,18 . .8/2/2019 .10,18 . .13/2/2019 .1.376,00 . .13/2/2019 .1.271,00 . .13/2/2019 .1.193,00 . .13/2/2019 .1.038,50 . .13/2/2019 .10,18 . .13/2/2019 .10,18 . .13/2/2019 .10,18 . .13/2/2019 .10,18 . .15/2/2019 .10,18 . .20/2/2019 .6.650,00 . .20/2/2019 .2.690,85 . .20/2/2019 .3.503,40 . .20/2/2019 .10,18 . .20/2/2019 .10,18 . .20/2/2019 .10,18 . .21/2/2019 .2.575,00 . .21/2/2019 .10,18 . .25/2/2019 .1.642,50 . .25/2/2019 .10,18 . .28/2/2019 .3.170,00 . .28/2/2019 .10,18 . .1/3/2019 .1.021,40 . .1/3/2019 .1.155,90 . .1/3/2019 .321,62 . .1/3/2019 .10,18 . .1/3/2019 .10,18 . .11/3/2019 .918,16 . .11/3/2019 .918,16 . .11/3/2019 .950,96 . .11/3/2019 .950,96 . .11/3/2019 .950,96 . .11/3/2019 .950,96 . .11/3/2019 .950,96 . .11/3/2019 .950,96 . .11/3/2019 .950,96 . .11/3/2019 .918,16 . .11/3/2019 .983,76 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .11/3/2019 .10,18 . .14/3/2019 .854,70 . .14/3/2019 .10,18 . .19/3/2019 .1.594,50 . .19/3/2019 .1.434,50 . .19/3/2019 .1.823,00 . .19/3/2019 .10,18 . .19/3/2019 .10,18 . .19/3/2019 .10,18 . .22/3/2019 .5.595,00 . .22/3/2019 .10,18 . .29/3/2019 .1.500,00 . .2/4/2019 .1.515,25 . .2/4/2019 .10,18 . .10/4/2019 .2.141,00 . .10/4/2019 .2.752,00 . .10/4/2019 .2.016,00 . .10/4/2019 .327,75 . .10/4/2019 .10,18 . .10/4/2019 .10,18 . .10/4/2019 .10,18 . .10/4/2019 .10,18 . .12/4/2019 .918,16 . .12/4/2019 .950,96 . .12/4/2019 .950,96 . .12/4/2019 .950,96 . .12/4/2019 .950,96 . .12/4/2019 .950,96 . .12/4/2019 .950,96 . .12/4/2019 .918,16 . .12/4/2019 .983,76 . .12/4/2019 .918,16 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .12/4/2019 .10,18 . .26/4/2019 .950,96 . .26/4/2019 .1.064,00 . .26/4/2019 .1.576,00 . .26/4/2019 .10,18 . .26/4/2019 .10,18 . .26/4/2019 .10,18 . .30/4/2019 .1.413,00 . .30/4/2019 .10,18 . .6/5/2019 .777,00 . .6/5/2019 .10,18 . .8/5/2019 .3.180,00 . .8/5/2019 .3.287,50 . .8/5/2019 .618,00 . .8/5/2019 .657,00 . .8/5/2019 .2.222,00 . .8/5/2019 .10,18 . .8/5/2019 .10,18 . .8/5/2019 .10,18 . .8/5/2019 .10,18 . .8/5/2019 .10,18 . .10/5/2019 .983,76 . .10/5/2019 .918,16 . .10/5/2019 .950,96 . .10/5/2019 .950,96 . .10/5/2019 .950,96 . .10/5/2019 .950,96 . .10/5/2019 .950,96 . .10/5/2019 .950,96 . .10/5/2019 .950,96 . .10/5/2019 .918,16 . .10/5/2019 .918,16 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .10/5/2019 .10,18 . .15/5/2019 .390,94 . .15/5/2019 .144,78 . .15/5/2019 .118,74 . .15/5/2019 .1.700,00 . .15/5/2019 .5.800,00 . .15/5/2019 .10,18 . .15/5/2019 .10,18 . .15/5/2019 .10,18 . .15/5/2019 .10,18 . .15/5/2019 .10,18 . .23/5/2019 .1.864,30 . .23/5/2019 .10,18 . .4/6/2019 .4.704,00 . .4/6/2019 .4.299,95 . .4/6/2019 .1.038,90 . .4/6/2019 .1.644,10 . .4/6/2019 .521,50 . .4/6/2019 .657,00 . .4/6/2019 .618,00 . .4/6/2019 .10,18 . .4/6/2019 .10,18 . .4/6/2019 .10,18 . .4/6/2019 .10,18 . .4/6/2019 .10,18 . .4/6/2019 .10,18 . .4/6/2019 .10,18 . .6/6/2019 .100,00 . .6/6/2019 .73,20 . .6/6/2019 .380,00 . .6/6/2019 .10,18 . .6/6/2019 .10,18 . .6/6/2019 .10,18 . .11/6/2019 .918,16 . .11/6/2019 .10,18 . .14/6/2019 .983,76 . .14/6/2019 .950,96 . .14/6/2019 .950,96 . .14/6/2019 .950,96 . .14/6/2019 .950,96 . .14/6/2019 .950,96 . .14/6/2019 .950,96 . .14/6/2019 .950,96 . .14/6/2019 .918,16 . .14/6/2019 .918,16 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .14/6/2019 .10,18 . .17/6/2019 .1.530,50 . .17/6/2019 .1.548,50 . .17/6/2019 .1.392,50 . .17/6/2019 .10,18 . .17/6/2019 .10,18 . .17/6/2019 .10,18 . .10/7/2019 .918,16 . .10/7/2019 .918,16 . .10/7/2019 .950,96 . .10/7/2019 .950,96 . .10/7/2019 .950,96 . .10/7/2019 .950,96 . .10/7/2019 .950,96 . .10/7/2019 .950,96 . .10/7/2019 .950,96 . .10/7/2019 .918,16 . .10/7/2019 .983,76 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .10/7/2019 .10,18 . .29/7/2019 .2.783,50 . .29/7/2019 .2.920,00 . .29/7/2019 .10,45 . .29/7/2019 .10,45 . .2/8/2019 .466,20 . .2/8/2019 .10,45 . .8/8/2019 .525,00 . .8/8/2019 .964,50 . .8/8/2019 .715,00 . .8/8/2019 .10,45 . .8/8/2019 .10,45 . .8/8/2019 .10,45 . .29/8/2019 .3.306,85 . .29/8/2019 .10,45 . .30/8/2019 .1.417,40 . .30/8/2019 .1.309,25 . .30/8/2019 .552,16 . .30/8/2019 .459,08 . .30/8/2019 .505,62 . .30/8/2019 .505,62 . .30/8/2019 .505,62 . .30/8/2019 .505,62 . .30/8/2019 .505,62 . .30/8/2019 .505,62 . .30/8/2019 .505,62 . .30/8/2019 .459,08 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .30/8/2019 .10,45 . .3/9/2019 .459,08 . .3/9/2019 .1.325,35 . .3/9/2019 .10,45 . .3/9/2019 .10,45 . .11/9/2019 .7.059,40 . .11/9/2019 .10,45 . .16/9/2019 .2.483,50 . .16/9/2019 .10,45 . .20/9/2019 .2.211,80 . .20/9/2019 .2.090,50 . .20/9/2019 .2.329,60 . .20/9/2019 .10,45 . .20/9/2019 .10,45 . .20/9/2019 .10,45 . .30/9/2019 .918,16 . .30/9/2019 .918,16 . .30/9/2019 .950,96 . .30/9/2019 .950,96 . .30/9/2019 .950,96 . .30/9/2019 .950,96 . .30/9/2019 .950,96 . .30/9/2019 .950,96 . .30/9/2019 .950,96 . .30/9/2019 .918,16 . .30/9/2019 .983,76 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .30/9/2019 .10,45 . .31/10/2019 .918,16 . .31/10/2019 .950,96 . .31/10/2019 .918,16 . .31/10/2019 .950,96 . .31/10/2019 .950,96 . .31/10/2019 .950,96 . .31/10/2019 .950,96 . .31/10/2019 .950,96 . .31/10/2019 .950,96 . .31/10/2019 .918,16 . .31/10/2019 .983,76 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .31/10/2019 .10,45 . .2/12/2019 .983,76 . .2/12/2019 .918,16 . .2/12/2019 .950,96 . .2/12/2019 .950,96 . .2/12/2019 .950,96 . .2/12/2019 .950,96 . .2/12/2019 .950,96 . .2/12/2019 .950,96 . .2/12/2019 .950,96 . .2/12/2019 .918,16 . .2/12/2019 .918,16 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .2/12/2019 .10,45 . .4/12/2019 .2.977,00 . .4/12/2019 .1.085,82 . .4/12/2019 .10,45 . .4/12/2019 .10,45 . .17/12/2019 .2.252,10 . .17/12/2019 .10,45 . .18/12/2019 .581,00
ACÓRDÃO Nº 1431/2026 - TCU - 2ª Câmara (parte 1 de 2)
Publicado no Diário Oficial da União, seção 1, em , página 634. Órgão: Tribunal de Contas da União — 2ª Câmara. Todos os atos de 27/03/2026