ACÓRDÃO Nº 1201/2026 - TCU - Plenário (parte 1 de 10)

ACÓRDÃO Nº 1201/2026 - TCU - Plenário
1. Processo nº TC 008.152/2024-1.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Responsáveis: Laurentino Rodrigues Magalhães (755.***.***-04); Maria
Salomé Rodrigues Lopes (248.***.***-72).
4. Unidade Jurisdicionada: Instituto Nacional do Seguro Social.
5. Relator: Ministro João Augusto Ribeiro Nardes.
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: não há.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Instituto Nacional do Seguro Social (INSS), em razão da habilitação e
concessão irregular de benefício assistencial, sem os critérios estabelecidos na legislação do
LOAS,
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 revéis os responsáveis Laurentino Rodrigues Magalhães e Maria
Salomé Rodrigues Lopes, para todos os efeitos, dando-se prosseguimento ao processo, com
fulcro no art. 12, § 3º, da Lei nº 8.443/1992;
9.2. julgar irregulares, nos termos dos arts. 1º, inciso I, 16, III, alíneas "b" e "c",
19 e 23, III, da Lei nº 8.443/1992, as contas dos responsáveis Laurentino Rodrigues
Magalhães e Maria Salomé Rodrigues Lopes, 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 o 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 relacionados à responsável Maria Salomé Rodrigues Lopes:
. .Data de ocorrência .Valor histórico (R$)
. .5/3/2007 .1,29
. .5/3/2007 .0,67
. .5/3/2007 .338,33
. .4/4/2007 .350,00
. .4/4/2007 .1,33
. .4/5/2007 .380,00
. .4/5/2007 .1,44
. .5/6/2007 .1,44
. .5/6/2007 .380,00
. .5/7/2007 .380,00
. .5/7/2007 .1,44
. .6/8/2007 .1,44
. .6/8/2007 .380,00
. .10/9/2007 .380,00
. .10/9/2007 .2,11
. .10/9/2007 .0,84
. .10/9/2007 .174,16
. .5/10/2007 .1,44
. .5/10/2007 .380,00
. .6/11/2007 .1,44
. .6/11/2007 .380,00
. .6/12/2007 .2,10
. .6/12/2007 .0,34
. .6/12/2007 .174,17
. .6/12/2007 .380,00
. .4/1/2008 .380,00
. .4/1/2008 .1,44
. .8/2/2008 .380,00
. .6/3/2008 .380,00
. .4/4/2008 .415,00
. .7/5/2008 .415,00
. .5/6/2008 .415,00
. .1/7/2008 .0,44
. .1/7/2008 .415,00
. .5/8/2008 .415,00
. .25/8/2008 .0,50
. .25/8/2008 .207,50
. .25/8/2008 .415,00
. .25/9/2008 .415,00
. .28/10/2008 .415,00
. .24/11/2008 .0,78
. .24/11/2008 .415,00
. .24/11/2008 .207,50
. .23/12/2008 .415,00
. .28/1/2009 .415,00
. .26/2/2009 .465,00
. .27/3/2009 .465,00
. .28/4/2009 .465,00
. .27/5/2009 .465,00
. .26/6/2009 .465,00
. .29/7/2009 .465,00
. .27/8/2009 .232,50
. .27/8/2009 .0,50
. .27/8/2009 .465,00
. .28/9/2009 .465,00
. .28/10/2009 .465,00
. .26/11/2009 .0,78
. .26/11/2009 .465,00
. .26/11/2009 .232,50
. .28/12/2009 .465,00
. .1/2/2010 .510,00
. .1/3/2010 .510,00
. .1/4/2010 .510,00
. .3/5/2010 .510,00
. .1/6/2010 .510,00
. .29/6/2010 .510,00
. .29/7/2010 .510,00
. .30/8/2010 .255,00
. .30/8/2010 .510,00
. .29/9/2010 .510,00
. .28/10/2010 .510,00
. .26/11/2010 .510,00
. .26/11/2010 .255,00
. .26/11/2010 .0,78
. .28/12/2010 .510,00
. .27/1/2011 .540,00
. .24/2/2011 .540,00
. .29/3/2011 .545,00
. .29/4/2011 .545,00
. .27/5/2011 .545,00
. .28/6/2011 .545,00
. .28/7/2011 .545,00
. .29/8/2011 .272,50
. .29/8/2011 .545,00
. .29/8/2011 .0,50
. .29/9/2011 .545,00
. .27/10/2011 .0,20
. .27/10/2011 .545,00
. .28/11/2011 .0,18
. .28/11/2011 .272,50
. .28/11/2011 .545,00
. .27/12/2011 .545,00
. .27/12/2011 .0,20
. .27/1/2012 .622,00
. .27/1/2012 .0,20
. .29/2/2012 .622,00
. .29/2/2012 .0,20
. .28/3/2012 .622,00
. .28/3/2012 .0,20
. .27/4/2012 .622,00
. .27/4/2012 .0,20
. .29/5/2012 .0,20
. .29/5/2012 .622,00
. .28/6/2012 .622,00
. .28/6/2012 .0,20
. .27/7/2012 .0,20
. .27/7/2012 .622,00
. .30/8/2012 .0,20
. .30/8/2012 .311,00
. .30/8/2012 .622,00
. .28/9/2012 .0,20
. .28/9/2012 .622,00
. .29/10/2012 .0,20
. .29/10/2012 .622,00
. .29/11/2012 .311,00
. .29/11/2012 .622,00
. .29/11/2012 .0,58
. .26/12/2012 .622,00
. .26/12/2012 .0,20
. .29/1/2013 .0,20
. .29/1/2013 .678,00
. .26/2/2013 .678,00
. .26/2/2013 .0,20
. .26/3/2013 .678,00
. .26/3/2013 .0,20
. .26/4/2013 .678,00
. .26/4/2013 .0,20
. .28/5/2013 .678,00
. .28/5/2013 .0,20
. .26/6/2013 .678,00
. .26/6/2013 .0,20
. .29/7/2013 .0,20
. .29/7/2013 .678,00
. .29/8/2013 .339,00
. .29/8/2013 .0,20
. .29/8/2013 .678,00
. .26/9/2013 .0,20
. .26/9/2013 .678,00
. .29/10/2013 .678,00
. .29/10/2013 .0,20
. .28/11/2013 .678,00
. .28/11/2013 .339,00
. .28/11/2013 .0,98
. .26/12/2013 .0,20
. .26/12/2013 .678,00
. .29/1/2014 .724,00
. .29/1/2014 .0,20
. .26/2/2014 .0,20
. .26/2/2014 .724,00
. .27/3/2014 .0,20
. .27/3/2014 .724,00
. .28/4/2014 .724,00
. .28/4/2014 .0,20
. .28/5/2014 .0,20
. .28/5/2014 .724,00
. .26/6/2014 .724,00
. .26/6/2014 .0,20
. .29/7/2014 .0,20
. .29/7/2014 .724,00
. .27/8/2014 .362,00
. .27/8/2014 .0,20
. .27/8/2014 .724,00
. .26/9/2014 .724,00
. .26/9/2014 .0,20
. .29/10/2014 .724,00
. .26/11/2014 .362,00
. .26/11/2014 .0,98
. .26/11/2014 .724,00
. .29/12/2014 .724,00
. .28/1/2015 .788,00
. .25/2/2015 .788,00
. .27/3/2015 .788,00
. .28/4/2015 .788,00
. .27/5/2015 .788,00
. .26/6/2015 .788,00
. .29/7/2015 .788,00
. .27/8/2015 .788,00
. .28/9/2015 .788,00
. .28/9/2015 .394,00
. .6/11/2015 .788,00
. .26/11/2015 .394,00
. .26/11/2015 .0,98
. .26/11/2015 .788,00
. .28/12/2015 .788,00
. .27/1/2016 .880,00
. .25/2/2016 .880,00
. .29/3/2016 .880,00
. .27/4/2016 .880,00
. .27/5/2016 .880,00
. .28/6/2016 .880,00
. .27/7/2016 .880,00
. .29/8/2016 .880,00
. .29/8/2016 .440,00
. .28/9/2016 .880,00
. .27/10/2016 .880,00
. .28/11/2016 .880,00
. .28/11/2016 .440,00
. .28/11/2016 .0,98
. .28/12/2016 .880,00
. .7/2/2006 .290,00
. .7/2/2006 .1,10
. .7/3/2006 .300,00
. .7/3/2006 .1,14
. .7/4/2006 .1,14
. .7/4/2006 .300,00
. .8/5/2006 .350,00
. .8/5/2006 .1,33
. .6/7/2006 .350,00
. .6/7/2006 .0,99
. .6/7/2006 .0,99
. .6/7/2006 .350,00
. .6/7/2006 .1,33
. .4/8/2006 .0,99
. .4/8/2006 .0,99
. .4/8/2006 .350,00
. .6/9/2006 .175,00
. .6/9/2006 .1,66
. .6/9/2006 .0,99
. .6/9/2006 .350,00
. .5/10/2006 .0,99
. .5/10/2006 .350,00
. .5/10/2006 .0,99
. .7/11/2006 .0,99
. .7/11/2006 .350,00
. .7/11/2006 .0,99
. .6/12/2006 .175,00
. .6/12/2006 .350,00
. .6/12/2006 .1,64
. .6/12/2006 .0,94
. .5/1/2007 .0,99
. .5/1/2007 .0,99
. .5/1/2007 .350,00
. .6/2/2007 .350,00
. .6/2/2007 .0,99
. .6/2/2007 .0,99
. .6/3/2007 .350,00
. .6/3/2007 .0,99
. .6/3/2007 .0,99
. .5/4/2007 .0,99
. .5/4/2007 .0,99
. .5/4/2007 .350,00
. .7/5/2007 .0,99
. .7/5/2007 .1,11
. .7/5/2007 .380,00
. .6/6/2007 .1,11
. .6/6/2007 .0,99
. .6/6/2007 .380,00
. .5/7/2007 .0,99
. .5/7/2007 .1,11
. .5/7/2007 .380,00
. .6/8/2007 .0,99
. .6/8/2007 .380,00
. .6/8/2007 .1,11
. .6/9/2007 .0,99
. .6/9/2007 .190,00
. .6/9/2007 .380,00
. .6/9/2007 .1,83
. .4/10/2007 .380,00
. .4/10/2007 .1,11
. .4/10/2007 .0,99
. .8/11/2007 .1,11
. .8/11/2007 .380,00
. .8/11/2007 .0,99
. .6/12/2007 .380,00
. .6/12/2007 .190,00
. .6/12/2007 .0,82
. .6/12/2007 .1,79
. .27/12/2007 .380,00
. .27/12/2007 .0,99
. .27/12/2007 .1,11
. .11/2/2008 .380,00
. .11/2/2008 .0,99
. .5/3/2008 .380,00
. .5/3/2008 .0,99
. .4/4/2008 .415,00
. .4/4/2008 .0,99
. .7/5/2008 .415,00
. .7/5/2008 .0,99
. .2/6/2008 .415,00
. .2/6/2008 .0,99
. .27/6/2008 .415,00
. .27/6/2008 .0,99
. .31/7/2008 .0,99
. .31/7/2008 .415,00
. .29/8/2008 .415,00
. .29/8/2008 .207,50
. .29/8/2008 .0,49
. .30/9/2008 .0,99
. .30/9/2008 .415,00
. .31/10/2008 .0,99
. .31/10/2008 .415,00
. .28/11/2008 .207,50
. .28/11/2008 .0,70
. .28/11/2008 .415,00
. .30/12/2008 .0,99
. .30/12/2008 .415,00
. .30/1/2009 .0,99
. .30/1/2009 .415,00
. .26/2/2009 .0,99
. .26/2/2009 .465,00
. .30/3/2009 .0,99
. .30/3/2009 .465,00
. .29/4/2009 .465,00
. .29/4/2009 .0,99
. .29/5/2009 .465,00
. .29/6/2009 .465,00
. .30/7/2009 .465,00
. .30/7/2009 .0,48
. .28/8/2009 .0,98
. .28/8/2009 .465,00
. .28/8/2009 .232,50
. .29/9/2009 .0,48
. .29/9/2009 .465,00
. .29/10/2009 .465,00
. .29/10/2009 .0,48
. .27/11/2009 .232,50
. .27/11/2009 .0,05
. .27/11/2009 .465,00
. .29/12/2009 .0,48
. .29/12/2009 .465,00
. .28/1/2010 .510,00
. .28/1/2010 .0,48
. .25/2/2010 .0,48
. .25/2/2010 .510,00
. .30/3/2010 .510,00
. .30/3/2010 .0,48
. .30/4/2010 .0,48
. .30/4/2010 .510,00
. .31/5/2010 .0,48
. .31/5/2010 .510,00
. .30/6/2010 .0,48
. .30/6/2010 .510,00
. .30/7/2010 .510,00
. .30/7/2010 .0,48
. .31/8/2010 .510,00
. .31/8/2010 .0,48
. .31/8/2010 .255,00
. .30/9/2010 .510,00
. .30/9/2010 .0,48
. .29/10/2010 .0,48
. .29/10/2010 .510,00
. .30/11/2010 .255,00
. .30/11/2010 .510,00
. .30/11/2010 .0,81
. .29/12/2010 .0,48
. .29/12/2010 .510,00
. .28/1/2011 .0,48
. .28/1/2011 .540,00
. .25/2/2011 .0,48
. .25/2/2011 .540,00
. .30/3/2011 .0,48
. .30/3/2011 .545,00
. .28/4/2011 .545,00
. .28/4/2011 .0,48
. .31/5/2011 .545,00
. .31/5/2011 .0,48
. .30/6/2011 .545,00
. .30/6/2011 .0,48
. .29/7/2011 .545,00
. .29/7/2011 .0,48
. .30/8/2011 .545,00
. .30/8/2011 .0,98
. .30/8/2011 .272,50
. .30/9/2011 .545,00
. .30/9/2011 .0,48
. .31/10/2011 .545,00
. .31/10/2011 .0,48