ACÓRDÃO Nº 2548/2026 - TCU - 1ª Câmara (parte 1 de 2)

ACÓRDÃO Nº 2548/2026 - TCU - 1ª Câmara
1. Processo nº TC 008.795/2025-8.
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial
3. Interessados/Responsáveis:
3.1. Interessado: Ministério do Desenvolvimento e Assistência Social, Família
e Combate À Fome (05.526.783/0001-65).
3.2. Responsável: Dinaldo dos Santos Aires (261.***.***-20).
4. Órgão/Entidade: Prefeitura Municipal de Oeiras do Pará - PA.
5. Relator: Ministro Walton Alencar Rodrigues.
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:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Ministério do Desenvolvimento e Assistência Social, Família e Combate
à Fome, em desfavor do Sr. Dinaldo dos Santos Aires, em razão de não comprovação
da regular aplicação dos recursos do Fundo Nacional de Assistência Social repassados
ao Município de Oeiras do Pará/PA, durante o exercício de 2018,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão
da Primeira Câmara, por unanimidade, ante as razões expostas pelo Relator, em:
9.1. considerar revel o Sr. Dinaldo dos Santos Aires, com base no art. 12,
§ 3º, da Lei 8.443/1992;
9.2. julgar irregulares as contas do Sr. Dinaldo dos Santos Aires, nos termos
dos artigos 1º, inciso I, 16, inciso III, alínea "c", 19, caput, e 23, inciso III, alínea "a",
da Lei 8.443/1992, condenando-o 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 quinze dias, para que comprove, perante o Tribunal, o recolhimento das
referidas quantias devidas ao Fundo Nacional de Assistência Social, nos termos do art.
214, inciso III, alínea "a", do Regimento Interno do TCU:
. .Data de ocorrência .Valor histórico (R$)
. .2/1/2018 .3.630,00
. .2/1/2018 .4.500,00
. .2/1/2018 .4.500,00
. .2/1/2018 .4.500,00
. .2/1/2018 .862,04
. .2/1/2018 .862,04
. .2/1/2018 .862,04
. .2/1/2018 .924,18
. .2/1/2018 .893,11
. .2/1/2018 .862,04
. .2/1/2018 .862,04
. .2/1/2018 .862,04
. .2/1/2018 .893,11
. .2/1/2018 .2.835,00
. .2/1/2018 .24.700,00
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .2/1/2018 .9,40
. .10/1/2018 .9,40
. .17/1/2018 .12.350,00
. .17/1/2018 .9,40
. .24/1/2018 .2.835,00
. .24/1/2018 .9,40
. .31/1/2018 .6.978,00
. .8/2/2018 .3.589,95
. .8/2/2018 .815,90
. .8/2/2018 .9,70
. .9/2/2018 .25,00
. .23/2/2018 .9,70
. .26/2/2018 .5.000,00
. .28/2/2018 .1.400,00
. .28/2/2018 .1.400,00
. .28/2/2018 .1.000,00
. .28/2/2018 .1.400,00
. .28/2/2018 .2.000,00
. .28/2/2018 .1.400,00
. .28/2/2018 .1.000,00
. .20/3/2018 .835,80
. .20/3/2018 .9,70
. .26/3/2018 .986,75
. .26/3/2018 .9,70
. .28/3/2018 .2.835,00
. .28/3/2018 .9,70
. .29/3/2018 .2.835,00
. .29/3/2018 .9,70
. .9/4/2018 .9.160,00
. .10/4/2018 .909,39
. .10/4/2018 .877,68
. .10/4/2018 .877,68
. .10/4/2018 .909,39
. .10/4/2018 .909,39
. .10/4/2018 .877,68
. .10/4/2018 .877,68
. .10/4/2018 .877,68
. .10/4/2018 .877,68
. .10/4/2018 .941,10
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .10/4/2018 .9,70
. .12/4/2018 .941,10
. .12/4/2018 .9,70
. .24/4/2018 .14.894,62
. .24/4/2018 .12.112,40
. .24/4/2018 .399,00
. .24/4/2018 .9,70
. .24/4/2018 .9,70
. .24/4/2018 .9,70
. .30/4/2018 .2.835,00
. .30/4/2018 .9,70
. .3/5/2018 .736,30
. .3/5/2018 .9,70
. .10/5/2018 .877,68
. .10/5/2018 .941,10
. .10/5/2018 .877,68
. .10/5/2018 .877,68
. .10/5/2018 .877,68
. .10/5/2018 .909,39
. .10/5/2018 .909,39
. .10/5/2018 .877,68
. .10/5/2018 .909,39
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .10/5/2018 .9,70
. .14/5/2018 .877,68
. .14/5/2018 .9,70
. .16/5/2018 .5.740,00
. .16/5/2018 .2.835,00
. .16/5/2018 .9,70
. .29/5/2018 .1.400,00
. .29/5/2018 .1.000,00
. .29/5/2018 .1.400,00
. .29/5/2018 .1.000,00
. .29/5/2018 .835,80
. .29/5/2018 .9,70
. .1/6/2018 .4.020,94
. .8/6/2018 .1.626,28
. .8/6/2018 .909,39
. .8/6/2018 .877,68
. .8/6/2018 .877,68
. .8/6/2018 .909,39
. .8/6/2018 .909,39
. .8/6/2018 .877,68
. .8/6/2018 .877,68
. .8/6/2018 .877,68
. .8/6/2018 .877,68
. .8/6/2018 .941,10
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .8/6/2018 .9,70
. .13/6/2018 .3.580,00
. .21/6/2018 .630,80
. .26/6/2018 .30.186,86
. .26/6/2018 .9,70
. .5/7/2018 .3.230,00
. .5/7/2018 .2.052,00
. .6/7/2018 .5.893,46
. .6/7/2018 .400,90
. .6/7/2018 .9,70
. .6/7/2018 .9,70
. .9/7/2018 .2.835,00
. .9/7/2018 .10.380,00
. .9/7/2018 .2.598,00
. .9/7/2018 .9,70
. .9/7/2018 .9,70
. .9/7/2018 .9,70
. .10/7/2018 .909,39
. .10/7/2018 .877,68
. .10/7/2018 .877,68
. .10/7/2018 .877,68
. .10/7/2018 .941,10
. .10/7/2018 .909,39
. .10/7/2018 .877,68
. .10/7/2018 .877,68
. .10/7/2018 .877,68
. .10/7/2018 .909,39
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .10/7/2018 .9,70
. .19/7/2018 .9,70
. .23/7/2018 .6.858,25
. .23/7/2018 .9,70
. .27/7/2018 .2.835,00
. .27/7/2018 .391,97
. .27/7/2018 .557,91
. .27/7/2018 .4.321,74
. .27/7/2018 .9,70
. .27/7/2018 .9,70
. .27/7/2018 .9,70
. .27/7/2018 .9,70
. .30/7/2018 .2.000,00
. .30/7/2018 .650,75
. .30/7/2018 .10,15
. .30/7/2018 .10,15
. .3/8/2018 .116,70
. .3/8/2018 .105,75
. .3/8/2018 .3.825,11
. .3/8/2018 .650,75
. .3/8/2018 .10,15
. .3/8/2018 .10,15
. .3/8/2018 .10,15
. .3/8/2018 .10,15
. .7/8/2018 .4.780,00
. .9/8/2018 .3.875,00
. .9/8/2018 .2.835,00
. .9/8/2018 .10,15
. .10/8/2018 .877,68
. .10/8/2018 .877,68
. .10/8/2018 .909,39
. .10/8/2018 .909,39
. .10/8/2018 .877,68
. .10/8/2018 .877,68
. .10/8/2018 .877,68
. .10/8/2018 .941,10
. .10/8/2018 .877,68
. .10/8/2018 .909,39
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .10/8/2018 .10,15
. .14/8/2018 .1.000,00
. .14/8/2018 .1.000,00
. .21/8/2018 .1.960,00
. .21/8/2018 .10,15
. .23/8/2018 .2.000,00
. .23/8/2018 .10,15
. .24/8/2018 .500,65
. .24/8/2018 .10,15
. .10/9/2018 .909,39
. .10/9/2018 .877,68
. .10/9/2018 .877,68
. .10/9/2018 .909,39
. .10/9/2018 .909,39
. .10/9/2018 .877,68
. .10/9/2018 .877,68
. .10/9/2018 .877,68
. .10/9/2018 .877,68
. .10/9/2018 .941,10
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .10/9/2018 .10,15
. .19/9/2018 .1.000,00
. .19/9/2018 .2.561,24
. .19/9/2018 .10,15
. .19/9/2018 .10,15
. .21/9/2018 .4.589,50
. .21/9/2018 .10,15
. .25/9/2018 .2.835,00
. .25/9/2018 .10,15
. .28/9/2018 .1.400,00
. .28/9/2018 .2.847,94
. .28/9/2018 .10,15
. .11/10/2018 .4.200,50
. .11/10/2018 .909,39
. .11/10/2018 .877,68
. .11/10/2018 .877,68
. .11/10/2018 .909,39
. .11/10/2018 .909,39
. .11/10/2018 .877,68
. .11/10/2018 .877,68
. .11/10/2018 .877,68
. .11/10/2018 .877,68
. .11/10/2018 .941,10
. .11/10/2018 .1.680,00
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .11/10/2018 .10,15
. .24/10/2018 .484,90
. .24/10/2018 .1.492,00
. .24/10/2018 .1.492,00
. .24/10/2018 .10,15
. .24/10/2018 .10,15
. .24/10/2018 .10,15
. .12/11/2018 .1.363,00
. .12/11/2018 .300,00
. .12/11/2018 .320,00
. .12/11/2018 .400,00
. .12/11/2018 .941,10
. .12/11/2018 .877,68
. .12/11/2018 .877,68
. .12/11/2018 .877,68
. .12/11/2018 .877,68
. .12/11/2018 .909,39
. .12/11/2018 .909,39
. .12/11/2018 .877,68
. .12/11/2018 .877,68
. .12/11/2018 .909,39
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .12/11/2018 .10,15
. .13/11/2018 .2.950,00
. .13/11/2018 .1.656,00
. .13/11/2018 .1.611,00
. .13/11/2018 .1.162,00
. .13/11/2018 .10,15
. .13/11/2018 .10,15
. .13/11/2018 .10,15
. .13/11/2018 .10,15
. .16/11/2018 .1.515,50
. .16/11/2018 .1.335,00
. .16/11/2018 .2.183,50
. .16/11/2018 .1.523,50
. .16/11/2018 .10,15
. .16/11/2018 .10,15
. .16/11/2018 .10,15
. .16/11/2018 .10,15
. .29/11/2018 .3.500,00
. .29/11/2018 .10,15
. .3/12/2018 .2.265,50
. .3/12/2018 .1.295,00
. .3/12/2018 .322,65
. .3/12/2018 .200,05
. .3/12/2018 .200,05
. .3/12/2018 .3.353,50
. .3/12/2018 .125,88
. .3/12/2018 .266,00
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .4/12/2018 .10,15
. .5/12/2018 .1.572,00
. .5/12/2018 .2.946,00
. .5/12/2018 .1.907,50
. .5/12/2018 .941,10
. .5/12/2018 .877,68
. .5/12/2018 .877,68
. .5/12/2018 .877,68
. .5/12/2018 .909,39
. .5/12/2018 .909,39
. .5/12/2018 .909,39
. .5/12/2018 .877,68
. .5/12/2018 .877,68
. .5/12/2018 .10,15
. .5/12/2018 .10,15
. .5/12/2018 .10,15