ACÓRDÃO Nº 1127/2026 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 1127/2026 - TCU - Plenário
1. Processo nº TC 023.037/2024-5.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial
3. Responsável: Maria Gabriela Nogueira Gomes (641.***.***-72)
4. Entidade: Instituto Nacional do Seguro Social - INSS
5. Relator: Ministro Benjamin Zymler
6. Representante do Ministério Público: Procurador Rodrigo Medeiros de
Lima
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 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
do Plenário, por unanimidade, ante as razões expostas pelo relator, em:
9.1. julgar irregulares, nos termos dos arts. 1º, inciso I, 16, inciso III, alínea
"b" e "c", da Lei 8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma lei, as contas da
sra. Maria Gabriela Nogueira Gomes, condenando-a 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-lhe o prazo de 15 (quinze) dias para que comprove, 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:
. .Data de ocorrência .Valor histórico (R$)
. .5/10/2012 .3.747,93
. .7/8/2012 .3.747,93
. .7/4/2011 .3.531,13
. .10/5/2010 .0,58
. .8/11/2016 .4.967,72
. .7/7/2010 .3.270,35
. .7/12/2010 .1.659,21
. .7/2/2013 .3.980,30
. .7/8/2008 .0,80
. .8/9/2011 .13,93
. .10/9/2008 .0,16
. .7/6/2016 .4.967,72
. .8/9/2016 .2.483,86
. .5/9/2014 .4.202,37
. .8/5/2014 .4.202,37
. .7/7/2015 .4.464,17
. .8/5/2015 .4.464,17
. .7/7/2016 .4.967,72
. .5/12/2008 .735,65
. .7/4/2016 .4.967,72
. .8/9/2015 .4.464,17
. .5/8/2011 .3.531,13
. .7/10/2010 .3.318,42
. .9/4/2012 .3.747,93
. .8/1/2016 .4.464,17
. .9/9/2010 .3.318,42
. .7/10/2008 .0,09
. .7/8/2014 .4.202,37
. .7/10/2014 .4.202,37
. .10/9/2008 .2.942,58
. .23/6/2010 .0,58
. .7/12/2011 .1.766,56
. .9/11/2015 .4.464,17
. .5/12/2008 .2.942,58
. .5/8/2016 .4.967,72
. .12/4/2010 .0,58
. .7/12/2011 .3.533,12
. .8/9/2016 .4.967,72
. .5/12/2014 .4.202,37
. .7/3/2013 .3.980,30
. .8/7/2009 .0,34
. .5/4/2013 .3.981,03
. .7/6/2017 .5.294,59
. .7/3/2016 .4.967,72
. .10/8/2009 .3.081,17
. .9/9/2010 .0,12
. .8/5/2009 .3.081,17
. .7/12/2009 .1.540,59
. .8/9/2011 .1.766,56
. .8/4/2015 .4.464,17
. .7/7/2010 .0,58
. .7/11/2013 .3.981,03
. .7/4/2009 .82,14
. .6/3/2009 .0,34
. .7/8/2017 .5.294,59
. .10/11/2008 .0,52
. .8/5/2017 .5.294,59
. .7/10/2009 .0,04
. .7/2/2012 .3.747,93
. .7/8/2015 .4.464,17
. .10/5/2010 .3.270,35
. .6/6/2014 .4.202,37
. .7/11/2014 .4.202,37
. .23/6/2010 .3.270,35
. .6/7/2012 .3.747,93
. .10/11/2008 .2.942,58
. .10/9/2012 .3.747,93
. .7/2/2011 .3.531,13
. .11/2/2010 .3.270,35
. .7/1/2011 .3.318,42
. .9/8/2010 .3.318,42
. .10/9/2009 .3.081,17
. .7/12/2012 .1.873,97
. .8/1/2010 .3.081,17
. .7/6/2013 .3.981,03
. .7/12/2015 .4.464,17
. .8/9/2011 .3.533,12
. .10/8/2009 .0,34
. .8/1/2013 .3.747,93
. .5/12/2014 .2.101,19
. .9/9/2010 .1.659,21
. .7/10/2011 .3.533,12
. .22/7/2008 .0,40
. .7/10/2013 .3.981,03
. .9/1/2009 .2.942,58
. .6/1/2017 .4.967,72
. .7/10/2016 .4.967,72
. .8/3/2010 .3.270,35
. .8/1/2014 .3.981,03
. .12/4/2010 .3.270,35
. .11/2/2010 .21,78
. .7/7/2017 .5.294,59
. .6/5/2016 .4.967,72
. .8/3/2010 .0,58
. .8/9/2017 .5.294,59
. .7/6/2011 .3.531,13
. .7/12/2009 .0,81
. .10/9/2008 .735,64
. .7/2/2017 .5.294,59
. .8/1/2015 .4.202,37
. .8/5/2009 .0,34
. .7/12/2016 .4.967,72
. .6/2/2015 .4.464,17
. .10/9/2009 .0,46
. .7/2/2014 .4.202,37
. .5/12/2008 .0,98
. .6/3/2009 .3.081,17
. .11/2/2010 .0,80
. .7/4/2009 .0,20
. .7/7/2011 .3.531,13
. .8/9/2017 .2.647,29
. .19/6/2009 .0,34
. .5/7/2013 .3.981,03
. .7/8/2008 .2.942,58
. .8/11/2012 .3.747,93
. .6/1/2012 .3.533,12
. .8/5/2013 .3.981,03
. .16/11/2009 .3.081,17
. .16/11/2009 .0,98
. .12/3/2014 .4.202,37
. .7/7/2014 .4.202,37
. .22/7/2008 .686,60
. .9/1/2009 .0,89
. .7/10/2015 .2.232,08
. .7/10/2015 .4.464,17
. .7/4/2009 .3.081,17
. .8/6/2012 .3.747,93
. .9/2/2009 .0,75
. .8/1/2010 .0,98
. .7/12/2010 .3.318,42
. .7/12/2009 .3.081,17
. .6/9/2013 .1.990,51
. .7/4/2017 .5.294,59
. .7/10/2009 .3.081,17
. .7/8/2013 .3.981,03
. .8/11/2011 .3.533,12
. .6/9/2013 .3.981,03
. .8/5/2012 .3.747,93
. .19/6/2009 .3.081,17
. .7/12/2015 .2.232,09
. .5/9/2014 .2.101,18
. .6/3/2015 .4.464,17
. .7/4/2014 .4.202,37
. .6/5/2011 .3.531,13
. .8/7/2009 .3.081,17
. .8/11/2010 .3.318,42
. .6/12/2013 .1.990,52
. .7/3/2017 .5.294,59
. .7/10/2008 .2.942,58
. .5/2/2016 .4.967,72
. .7/12/2016 .2.483,86
. .9/2/2009 .2.942,58
. .10/9/2012 .1.873,96
. .6/12/2013 .3.981,03
. .7/12/2012 .3.747,93
. .9/8/2010 .288,42
. .8/6/2015 .4.464,17
. .10/3/2011 .3.531,13
. .10/9/2009 .1.540,58
. .9/8/2010 .0,80
. .7/3/2012 .3.747,93
. .5/6/2009 .3.181,79
. .7/1/2011 .3.427,42
. .7/4/2009 .85,21
. .14/10/2010 .76,16
. .8/5/2015 .4.609,95
. .8/11/2012 .3.871,03
. .5/9/2014 .2.169,80
. .5/12/2014 .2.169,80
. .7/10/2011 .3.649,17
. .7/7/2008 .3.003,96
. .7/2/2012 .3.871,03
. .8/5/2008 .3.003,96
. .8/9/2010 .3.427,42
. .14/10/2010 .0,21
. .7/12/2010 .3.427,42
. .8/9/2016 .5.129,95
. .7/7/2014 .4.339,60
. .7/12/2012 .1.935,52
. .8/5/2014 .4.339,60
. .8/5/2008 .0,30
. .8/9/2009 .1.590,89
. .8/6/2015 .4.609,95
. .7/12/2015 .4.609,95
. .5/10/2012 .3.871,03
. .9/4/2012 .3.871,03
. .1/9/2017 .364,50
. .8/9/2009 .3.181,79
. .8/11/2016 .5.129,95
. .7/12/2010 .1.713,71
. .7/2/2017 .5.467,50
. .7/7/2010 .3.377,15
. .7/10/2013 .4.111,03
. .8/1/2010 .3.181,79
. .7/12/2009 .3.181,79
. .7/10/2015 .4.609,95
. .7/3/2016 .5.129,95
. .14/12/2016 .2.564,98
. .7/8/2013 .4.111,03
. .6/9/2013 .4.111,03
. .6/1/2017 .5.129,95
. .7/3/2017 .5.467,50
. .7/5/2010 .3.377,15
. .7/11/2008 .3.003,96
. .7/8/2015 .4.609,95
. .10/9/2012 .1.935,51
. .7/4/2014 .4.339,60
. .8/1/2015 .4.339,60
. .8/9/2016 .2.564,97
. .11/8/2008 .0,30
. .10/3/2011 .3.647,11
. .7/12/2011 .3.649,17
. .7/10/2009 .3.181,79
. .7/4/2016 .5.129,95
. .6/7/2012 .3.871,03
. .7/12/2012 .3.871,03
. .8/9/2011 .3.649,17
. .5/12/2008 .3.003,96
. .10/10/2008 .0,30
. .6/5/2016 .5.129,95
. .7/11/2013 .4.111,03
. .7/4/2017 .5.467,50
. .6/2/2009 .3.003,96
. .7/7/2016 .5.129,95
. .6/8/2010 .236,34
. .14/10/2010 .3.427,42
. .13/6/2008 .0,30
. .8/1/2013 .3.871,03
. .7/7/2011 .3.647,11
. .8/11/2010 .3.427,42
. .8/4/2015 .4.609,95
. .6/3/2009 .3.181,79
. .7/7/2008 .0,30
. .8/5/2012 .3.871,03
. .7/2/2013 .4.111,03
. .8/9/2011 .1.824,58
. .7/12/2015 .2.304,98
. .5/12/2008 .1.251,65
. .5/4/2013 .4.111,03
. .13/6/2008 .3.003,96
. .7/8/2009 .3.181,79
. .5/8/2016 .5.129,95
. .11/8/2008 .3.003,96
. .6/12/2013 .4.111,03
. .5/2/2016 .5.129,95
. .7/10/2016 .5.129,95
. .5/5/2008 .3.003,96
. .7/6/2016 .5.129,95
. .8/5/2009 .3.181,79
. .7/12/2011 .1.824,59
. .14/12/2016 .5.129,95
. .8/5/2017 .5.467,50
. .6/9/2013 .2.055,51
. .5/9/2008 .1.251,65
. .6/1/2012 .3.649,17
. .6/6/2014 .4.339,60
. .6/5/2011 .3.647,11
. .7/2/2014 .4.339,60
. .7/10/2015 .2.304,97
. .7/7/2015 .4.609,95
. .7/8/2014 .4.339,60
. .7/8/2017 .5.467,50
. .7/8/2012 .3.871,03
. .7/3/2013 .4.111,03
. .8/6/2010 .3.377,15
. .8/1/2016 .4.609,95
. .10/9/2012 .3.871,03
. .5/8/2011 .3.647,11
. .7/7/2009 .3.181,79
. .7/6/2017 .5.467,50
. .6/3/2015 .4.609,95
. .8/9/2011 .14,42
. .7/3/2012 .3.871,03
. .8/5/2013 .4.111,03
. .9/11/2009 .3.181,79
. .7/6/2011 .3.647,11
. .5/2/2010 .21,78
. .8/9/2015 .4.609,95
. .8/1/2014 .4.111,03
. .7/12/2009 .1.590,90
. .5/12/2014 .4.339,60
. .5/3/2010 .3.377,15
. .12/3/2014 .4.339,60
. .10/10/2008 .3.003,96
. .6/2/2015 .4.609,95
. .8/9/2010 .1.713,71
. .7/4/2009 .3.181,79
. .5/9/2008 .3.003,96
. .7/11/2014 .4.339,60
. .6/12/2013 .2.055,52
. .7/7/2017 .5.467,50
. .8/6/2012 .3.871,03
. .7/4/2011 .3.647,11
. .5/9/2014 .4.339,60
. .5/5/2008 .0,30
. .9/11/2015 .4.609,95
. .7/2/2011 .3.647,11
. .6/8/2010 .3.416,54
. .5/2/2010 .3.377,15
. .7/6/2013 .4.111,03
. .8/4/2010 .3.377,15
. .7/10/2014 .4.339,60
. .8/11/2011 .3.649,17
. .5/7/2013 .4.111,03
. .8/1/2009 .3.003,96
. .5/9/2008 .0,65
. .1/8/2011 .0,13
. .1/7/2011 .0,13
. .1/9/2010 .3.406,90
. .1/11/2012 .0,85
. .3/9/2013 .2.043,59
. .1/7/2011 .3.625,28
. .2/5/2012 .0,85
. .3/8/2009 .3.163,33
. .1/4/2013 .4.087,18
. .1/3/2010 .3.357,55
. .1/2/2012 .0,85
. .3/1/2011 .3.406,90
. .3/9/2012 .1.923,93
. .4/6/2013 .4.087,18
. .2/5/2012 .3.847,86
. .2/12/2010 .0,61
. .1/9/2011 .14,28
. .1/9/2011 .1.813,66
. .1/10/2009 .3.163,33
. .1/10/2013 .0,03
. .1/8/2013 .0,43
. .1/10/2013 .4.087,18
. .1/6/2011 .0,13
. .2/12/2010 .1.703,45
. .2/8/2010 .296,10
. .3/5/2010 .3.357,55
. .1/9/2010 .1.703,45
. .1/8/2012 .0,85
. .3/10/2011 .0,55
. .1/3/2012 .0,85
. .1/2/2011 .0,88
. .1/3/2013 .0,12
. .1/11/2010 .3.406,90
. .1/6/2010 .3.357,55
. .6/5/2013 .4.087,18
. .1/12/2011 .1.813,66
. .1/3/2011 .3.625,28
. .11/3/2014 .4.314,42
. .1/12/2011 .0,49
. .3/10/2011 .3.627,32
. .1/11/2013 .0,43
. .2/1/2014 .0,15
. .21/10/2008 .1.409,81
. .2/12/2013 .2.043,59
. .1/9/2011 .3.627,32
. .1/10/2012 .3.847,86
. .1/7/2010 .3.357,55
. .1/4/2011 .3.625,28
. .1/2/2012 .3.847,86
. .1/6/2012 .3.847,86
. .1/9/2009 .3.163,33
. .3/9/2013 .0,44
. .1/3/2012 .3.847,86
. .8/2/2013 .4.086,42
. .1/10/2010 .3.406,90
. .11/3/2014 .0,10
. .2/1/2014 .4.087,18
. .2/1/2013 .3.847,86
. .1/11/2013 .4.087,18
. .1/2/2010 .21,78
. .2/7/2012 .0,85
. .1/4/2010 .3.357,55
. .1/10/2012 .0,85
. .3/9/2013 .4.087,18
. .2/12/2013 .0,32
. .1/3/2011 .0,88
. .4/5/2009 .3.163,33