ACÓRDÃO Nº 874/2026 - TCU - Plenário (parte 1 de 5)

ACÓRDÃO Nº 874/2026 - TCU - Plenário
1. Processo nº TC 024.707/2024-4.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial
3. Responsáveis: Airton Luiz Pradella (009.***.***-44); Alessandra de
Alencar Franzini (308.***.***-82).
4. Unidade Jurisdicionada: Instituto Nacional do Seguro Social.
5. Relator: Ministro Bruno Dantas.
6. Representante do Ministério Público: Subprocurador-Geral Lucas Rocha
Furtado.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de
Contas Especial (AudTCE).
8. Representação legal: não há.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Instituto Nacional do Seguro Social em desfavor de Alessandra de
Alencar Franzini e Airton Luiz Pradella, em razão de habilitação e concessão irregular
de benefícios de aposentadoria, tomando por base dados fictícios inseridos no Sistema
Informatizado da Previdência Social,
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 Alessandra de Alencar Franzini e Airton Luiz Pradella revéis,
para todos os efeitos, 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 Alessandra de Alencar
Franzini e de Airton Luiz Pradella, condenando-os ao pagamento das importâncias a
seguir especificadas, atualizadas monetariamente e acrescidas dos juros de mora,
calculados a partir das datas discriminadas até a data da efetiva quitação do débito,
fixando-lhes o prazo de 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 Regimento Interno do TCU:
9.2.1. Débitos de responsabilidade de Alessandra de Alencar Franzini:
. .Data de ocorrência .Valor histórico (R$)
. .4/5/2020 .0,50
. .1/2/2016 .0,20
. .2/4/2018 .954,00
. .2/9/2019 .499,00
. .30/11/2016 .0,60
. .5/4/2021 .1.100,00
. .29/2/2016 .880,00
. .1/3/2017 .0,47
. .4/5/2020 .1.045,00
. .28/11/2014 .301,67
. .1/10/2019 .998,00
. .28/11/2014 .0,26
. .1/2/2021 .0,80
. .2/3/2018 .0,47
. .31/8/2016 .440,00
. .31/7/2015 .788,00
. .30/9/2015 .394,00
. .29/2/2016 .0,20
. .3/11/2014 .0,12
. .4/5/2020 .522,50
. .31/5/2017 .937,00
. .30/4/2021 .0,80
. .2/3/2020 .1.045,00
. .30/11/2018 .954,00
. .1/7/2016 .0,47
. .31/7/2018 .0,47
. .31/7/2014 .724,00
. .3/12/2019 .499,00
. .3/12/2019 .998,00
. .3/7/2019 .0,47
. .31/1/2020 .1.039,00
. .30/11/2018 .0,88
. .1/7/2016 .880,00
. .30/4/2015 .788,00
. .28/2/2019 .998,00
. .2/4/2018 .0,47
. .31/8/2017 .0,97
. .5/4/2021 .0,80
. .2/1/2019 .0,47
. .30/11/2015 .788,00
. .2/4/2015 .0,20
. .7/1/2016 .788,00
. .31/1/2017 .937,00
. .30/6/2020 .0,90
. .4/10/2016 .0,47
. .1/6/2018 .954,00
. .1/7/2021 .1.100,00
. .31/8/2015 .788,00
. .30/6/2017 .0,47
. .31/8/2017 .937,00
. .31/1/2019 .0,47
. .31/3/2020 .1.045,00
. .3/9/2018 .954,00
. .31/10/2016 .880,00
. .31/3/2016 .0,20
. .1/3/2017 .937,00
. .30/11/2016 .440,00
. .4/10/2016 .880,00
. .6/6/2014 .724,00
. .31/10/2017 .937,00
. .1/12/2017 .468,50
. .31/8/2020 .1.045,00
. .31/1/2018 .954,00
. .30/4/2019 .998,00
. .31/5/2017 .0,47
. .30/4/2021 .1.100,00
. .6/1/2020 .998,00
. .31/3/2016 .880,00
. .27/2/2015 .788,00
. .3/11/2014 .724,00
. .8/4/2014 .386,13
. .1/6/2018 .0,47
. .1/8/2017 .937,00
. .2/8/2019 .998,00
. .29/9/2017 .0,47
. .1/7/2021 .0,80
. .31/1/2017 .0,47
. .29/5/2020 .522,50
. .29/9/2017 .937,00
. .30/11/2016 .880,00
. .3/7/2019 .998,00
. .3/8/2020 .1.045,00
. .30/11/2015 .0,58
. .29/6/2018 .0,47
. .2/1/2017 .880,00
. .3/8/2020 .0,90
. .30/11/2018 .477,00
. .1/6/2021 .1.100,00
. .2/5/2017 .937,00
. .30/9/2015 .0,20
. .30/9/2020 .0,90
. .2/2/2015 .788,00
. .31/10/2017 .0,47
. .31/8/2017 .468,50
. .29/5/2020 .1.045,00
. .31/8/2016 .0,47
. .1/3/2021 .1.100,00
. .1/6/2015 .788,00
. .30/9/2020 .1.045,00
. .31/8/2020 .0,90
. .30/6/2017 .937,00
. .1/9/2014 .724,00
. .1/6/2021 .550,00
. .1/12/2017 .937,00
. .2/2/2015 .0,20
. .29/3/2019 .0,47
. .2/5/2016 .880,00
. .30/11/2015 .394,00
. .14/12/2020 .0,22
. .30/9/2015 .788,00
. .2/5/2016 .0,20
. .2/1/2019 .954,00
. .31/5/2016 .0,20
. .1/8/2017 .0,47
. .2/1/2018 .0,47
. .30/6/2015 .788,00
. .30/4/2015 .0,20
. .28/9/2018 .0,47
. .1/8/2016 .0,47
. .31/5/2019 .998,00
. .30/12/2020 .0,90
. .3/11/2015 .0,20
. .2/1/2018 .937,00
. .31/8/2016 .880,00
. .30/12/2014 .0,12
. .1/8/2016 .880,00
. .31/10/2018 .954,00
. .7/1/2016 .0,20
. .29/6/2018 .954,00
. .31/7/2018 .954,00
. .31/1/2018 .0,47
. .10/7/2014 .724,00
. .1/2/2016 .880,00
. .30/6/2020 .1.045,00
. .10/7/2014 .0,12
. .31/7/2014 .0,12
. .2/9/2019 .998,00
. .3/11/2015 .788,00
. .30/4/2019 .0,47
. .3/11/2020 .1.045,00
. .3/12/2019 .0,92
. .29/5/2020 .0,40
. .1/9/2014 .301,66
. .31/7/2015 .0,20
. .1/2/2021 .1.100,00
. .28/11/2014 .724,00
. .31/1/2019 .998,00
. .2/8/2019 .0,47
. .31/3/2017 .0,47
. .31/5/2019 .0,47
. .3/9/2018 .0,47
. .1/6/2021 .0,80
. .2/3/2018 .954,00
. .8/4/2014 .0,87
. .1/7/2021 .550,00
. .3/9/2018 .477,00
. .2/5/2018 .954,00
. .31/10/2016 .0,47
. .2/5/2017 .0,47
. .30/12/2020 .1.045,00
. .2/1/2017 .0,47
. .14/12/2020 .1.045,00
. .2/9/2019 .0,28
. .31/3/2017 .937,00
. .31/10/2018 .0,47
. .31/5/2016 .880,00
. .1/3/2021 .0,80
. .1/10/2014 .724,00
. .1/9/2014 .0,46
. .30/12/2014 .724,00
. .27/2/2015 .0,20
. .28/2/2019 .0,47
. .30/6/2015 .0,20
. .1/11/2019 .998,00
. .2/4/2015 .788,00
. .1/10/2014 .0,12
. .2/5/2018 .0,47
. .8/5/2014 .724,00
. .3/11/2020 .0,90
. .31/8/2015 .0,20
. .1/12/2017 .0,24
. .29/3/2019 .998,00
. .28/9/2018 .954,00
. .1/6/2015 .0,20
. .2/3/2016 .880,00
. .30/8/2016 .440,00
. .29/9/2016 .880,00
. .28/6/2021 .550,00
. .28/10/2015 .788,00
. .28/12/2018 .954,00
. .30/9/2019 .998,00
. .31/1/2018 .954,00
. .29/10/2020 .1.045,00
. .29/5/2017 .937,00
. .29/8/2017 .0,50
. .29/9/2017 .937,00
. .28/6/2019 .998,00
. .4/10/2018 .954,00
. .28/5/2021 .1.100,00
. .28/11/2016 .0,60
. .29/12/2016 .880,00
. .28/5/2021 .550,00
. .28/11/2016 .880,00
. .29/8/2018 .954,00
. .28/7/2016 .880,00
. .29/9/2015 .788,00
. .29/4/2021 .1.100,00
. .29/5/2019 .998,00
. .28/8/2015 .788,00
. .29/8/2018 .477,00
. .8/3/2019 .998,00
. .29/7/2019 .998,00
. .30/11/2017 .468,50
. .28/6/2016 .880,00
. .29/8/2017 .937,00
. .26/2/2021 .1.100,00
. .27/7/2018 .954,00
. .29/11/2019 .0,60
. .1/2/2016 .880,00
. .28/9/2020 .1.045,00
. .29/6/2017 .937,00
. .29/1/2021 .1.100,00
. .29/5/2020 .1.045,00
. .28/2/2018 .954,00
. .28/4/2017 .937,00
. .29/12/2020 .1.045,00
. .29/11/2019 .998,00
. .30/11/2017 .0,60
. .28/3/2019 .998,00
. .27/6/2018 .954,00
. .27/11/2020 .1.045,00
. .2/12/2015 .197,00
. .30/3/2017 .937,00
. .28/12/2017 .937,00
. .29/4/2016 .880,00
. .29/9/2015 .197,00
. .30/4/2018 .954,00
. .30/11/2017 .937,00
. .29/7/2020 .1.045,00
. .29/3/2021 .1.100,00
. .28/10/2016 .880,00
. .29/4/2020 .1.045,00
. .29/11/2019 .499,00
. .23/2/2017 .937,00
. .30/8/2016 .880,00
. .29/1/2019 .998,00
. .31/7/2015 .0,60
. .29/8/2019 .998,00
. .29/8/2019 .499,00
. .29/8/2017 .468,50
. .29/4/2019 .998,00
. .28/11/2018 .954,00
. .28/6/2021 .1.100,00
. .28/11/2018 .477,00
. .29/4/2020 .522,50
. .4/3/2020 .1.045,00
. .29/4/2020 .0,50
. .31/7/2015 .788,00
. .29/3/2016 .880,00
. .31/10/2019 .998,00
. .27/3/2018 .954,00
. .28/8/2020 .1.045,00
. .28/11/2018 .0,60
. .2/12/2015 .0,60
. .29/5/2020 .0,50
. .30/12/2019 .998,00
. .27/10/2017 .937,00
. .29/5/2018 .954,00
. .2/12/2015 .788,00
. .29/6/2020 .1.045,00
. .30/1/2017 .937,00
. .27/11/2020 .0,60
. .29/5/2020 .522,50
. .31/7/2017 .937,00
. .28/11/2016 .440,00
. .29/1/2020 .1.039,00
. .30/10/2018 .954,00
. .31/7/2015 .236,40
. .27/3/2020 .1.045,00
. .31/5/2016 .880,00
. .4/1/2016 .788,00
. .2/12/2019 .499,00
. .31/12/2020 .1.045,00
. .1/12/2020 .1.045,00
. .3/7/2017 .937,00
. .31/5/2021 .550,00
. .6/10/2016 .880,00
. .3/2/2020 .1.039,00
. .1/12/2015 .26,26
. .1/8/2019 .998,00
. .1/10/2019 .998,00
. .1/6/2018 .954,00
. .4/8/2016 .880,00
. .1/7/2019 .998,00
. .3/9/2018 .477,00
. .2/9/2019 .499,00
. .1/7/2021 .1.100,00
. .5/7/2016 .880,00
. .1/12/2017 .0,41
. .30/11/2018 .954,00
. .3/8/2020 .1.045,00
. .2/9/2019 .998,00
. .6/6/2016 .880,00
. .3/11/2020 .1.045,00
. .30/11/2018 .477,00
. .1/3/2019 .998,00
. .1/11/2019 .998,00
. .11/1/2016 .788,00
. .4/11/2016 .880,00
. .1/12/2015 .0,74
. .1/9/2017 .468,50
. .3/9/2018 .954,00
. .1/12/2016 .440,00
. .1/10/2020 .1.045,00
. .4/5/2020 .1.045,00
. .1/10/2018 .954,00
. .1/8/2017 .937,00
. .30/11/2018 .0,41
. .31/7/2018 .954,00
. .3/4/2017 .937,00
. .1/9/2020 .1.045,00
. .1/4/2020 .1.045,00
. .1/9/2017 .937,00
. .2/7/2018 .954,00
. .2/1/2017 .880,00
. .1/3/2018 .954,00
. .1/12/2015 .788,00
. .4/5/2020 .522,50
. .31/5/2021 .1.100,00
. .3/1/2018 .937,00
. .6/9/2016 .440,00
. .5/5/2016 .880,00
. .2/12/2019 .0,41
. .1/12/2017 .937,00
. .31/12/2018 .954,00
. .2/5/2019 .998,00
. .1/12/2016 .880,00
. .1/6/2020 .522,50
. .4/5/2020 .0,50
. .1/12/2016 .0,41
. .1/2/2021 .1.100,00
. .1/4/2019 .998,00
. .31/3/2021 .1.100,00
. .31/10/2017 .937,00
. .2/10/2017 .937,00
. .2/12/2019 .998,00
. .1/12/2015 .0,41
. .30/4/2021 .1.100,00
. .1/6/2020 .0,50
. .1/7/2020 .1.045,00
. .4/2/2016 .880,00
. .1/12/2020 .0,41
. .1/9/2017 .0,50
. .1/6/2020 .1.045,00
. .1/2/2017 .937,00
. .6/4/2016 .880,00
. .1/7/2021 .550,00
. .2/4/2018 .954,00
. .1/2/2018 .954,00
. .1/3/2017 .937,00
. .6/9/2016 .880,00
. .1/12/2017 .468,50
. .1/3/2021 .1.100,00
. .4/3/2020 .1.045,00
. .4/3/2016 .880,00
. .3/6/2019 .998,00
. .1/2/2019 .998,00