ACÓRDÃO Nº 2705/2026 - TCU - 1ª Câmara (parte 1 de 4)

ACÓRDÃO Nº 2705/2026 - TCU - 1ª Câmara
1. Processo nº TC 008.793/2025-5.
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: Amanda Oliveira e Silva (742.***.***-20).
4. Órgão/Entidade: Prefeitura Municipal de Acará - PA.
5. Relator: Ministro Walton Alencar Rodrigues.
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: Romulo Rodrigues Barbosa (21.531/OAB-PA),
representando Amanda Oliveira e Silva.
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 da Sra. Amanda Oliveira e Silva, em razão de não comprovação da
regular aplicação dos recursos do Fundo Nacional de Assistência Social repassados ao
Município de Acará/PA, durante o exercício de 2020;
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. rejeitar as alegações de defesa apresentadas pela Sra. Amanda Oliveira e
Silva;
9.2. julgar irregulares as contas da Sra. Amanda Oliveira e Silva, 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-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 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$)
. .7/2/2020 .15,75
. .7/2/2020 .2.957,88
. .7/2/2020 .698,98
. .7/2/2020 .281,12
. .10/3/2020 .2.963,40
. .10/3/2020 .15,75
. .11/3/2020 .704,16
. .11/3/2020 .281,60
. .8/4/2020 .966,63
. .8/4/2020 .13,95
. .8/4/2020 .226,76
. .8/4/2020 .78,37
. .9/7/2020 .60.300,00
. .9/7/2020 .10,45
. .20/1/2020 .1.100,00
. .20/1/2020 .10,45
. .24/1/2020 .1.137,97
. .24/1/2020 .725,28
. .7/2/2020 .24.854,57
. .7/2/2020 .60,35
. .7/2/2020 .88,00
. .7/2/2020 .269,03
. .7/2/2020 .2.256,40
. .7/2/2020 .5.908,60
. .7/2/2020 .10,45
. .14/2/2020 .2.100,00
. .18/2/2020 .970,00
. .18/2/2020 .10,45
. .19/2/2020 .1.100,00
. .19/2/2020 .10,45
. .2/3/2020 .2.910,00
. .2/3/2020 .10,45
. .4/3/2020 .550,75
. .10/3/2020 .62,15
. .10/3/2020 .25.766,14
. .11/3/2020 .269,03
. .11/3/2020 .6.156,47
. .11/3/2020 .2.335,66
. .11/3/2020 .10,45
. .31/3/2020 .1.100,00
. .31/3/2020 .10,45
. .2/4/2020 .2.100,00
. .7/4/2020 .1.100,00
. .7/4/2020 .10,45
. .8/4/2020 .25.914,22
. .8/4/2020 .58,65
. .8/4/2020 .269,03
. .8/4/2020 .6.188,88
. .8/4/2020 .2.250,66
. .8/4/2020 .86,26
. .8/4/2020 .10,45
. .15/4/2020 .775,48
. .17/4/2020 .2.100,00
. .8/5/2020 .25.214,64
. .8/5/2020 .58,65
. .14/5/2020 .5.929,71
. .14/5/2020 .2.111,20
. .25/5/2020 .2.100,00
. .25/5/2020 .1.100,00
. .25/5/2020 .10,45
. .5/6/2020 .54,85
. .5/6/2020 .18.818,25
. .5/6/2020 .58,65
. .5/6/2020 .25.375,74
. .5/6/2020 .4.424,30
. .5/6/2020 .1.570,25
. .5/6/2020 .2.124,26
. .9/6/2020 .2.100,00
. .18/6/2020 .5.967,50
. .22/6/2020 .1.100,00
. .22/6/2020 .10,45
. .24/6/2020 .700,80
. .24/6/2020 .622,08
. .24/6/2020 .720,78
. .24/6/2020 .357,56
. .24/6/2020 .10,45
. .9/7/2020 .25.182,41
. .9/7/2020 .58,65
. .9/7/2020 .61,95
. .9/7/2020 .24.844,39
. .9/7/2020 .5.845,36
. .9/7/2020 .2.092,78
. .9/7/2020 .5.922,14
. .9/7/2020 .2.108,59
. .14/7/2020 .1.100,00
. .14/7/2020 .10,45
. .17/7/2020 .2.100,00
. .6/8/2020 .1.100,00
. .6/8/2020 .10,45
. .7/8/2020 .25.246,86
. .7/8/2020 .22.330,29
. .7/8/2020 .58,65
. .7/8/2020 .58,35
. .12/8/2020 .2.100,00
. .19/8/2020 .2.565,00
. .19/8/2020 .5.248,21
. .19/8/2020 .1.855,05
. .19/8/2020 .5.937,26
. .19/8/2020 .2.113,82
. .20/8/2020 .1.096,39
. .20/8/2020 .722,21
. .20/8/2020 .400,60
. .20/8/2020 .10,45
. .8/9/2020 .58,65
. .8/9/2020 .60,15
. .8/9/2020 .22.072,52
. .8/9/2020 .25.401,86
. .8/9/2020 .5.891,91
. .8/9/2020 .2.098,14
. .8/9/2020 .5.187,74
. .8/9/2020 .1.834,15
. .11/9/2020 .3.300,00
. .11/9/2020 .1.128,44
. .11/9/2020 .1.100,00
. .11/9/2020 .10,45
. .16/9/2020 .5.400,00
. .23/9/2020 .2.100,00
. .30/9/2020 .25.117,98
. .30/9/2020 .58,65
. .30/9/2020 .22.072,52
. .30/9/2020 .60,15
. .30/9/2020 .5.907,03
. .30/9/2020 .2.103,36
. .30/9/2020 .5.187,74
. .30/9/2020 .1.834,15
. .7/10/2020 .10.800,00
. .7/10/2020 .4.465,00
. .7/10/2020 .10,45
. .14/10/2020 .1.100,00
. .14/10/2020 .10,45
. .16/10/2020 .375,00
. .16/10/2020 .375,00
. .16/10/2020 .375,00
. .16/10/2020 .10,45
. .16/10/2020 .10,45
. .19/10/2020 .1.143,25
. .23/10/2020 .70,00
. .23/10/2020 .10,45
. .28/10/2020 .2.100,00
. .5/11/2020 .21.943,65
. .5/11/2020 .60,15
. .5/11/2020 .24.409,12
. .5/11/2020 .58,65
. .5/11/2020 .16.200,00
. .6/11/2020 .1.823,70
. .6/11/2020 .2.045,89
. .6/11/2020 .1.100,00
. .6/11/2020 .10,45
. .13/11/2020 .2.100,00
. .27/11/2020 .1.064,48
. .3/12/2020 .25.117,98
. .3/12/2020 .58,65
. .3/12/2020 .60,15
. .3/12/2020 .22.134,35
. .3/12/2020 .5.202,86
. .3/12/2020 .1.841,98
. .3/12/2020 .5.907,03
. .3/12/2020 .2.103,36
. .4/12/2020 .5.740,73
. .4/12/2020 .5.157,51
. .9/12/2020 .6.600,00
. .9/12/2020 .935,90
. .9/12/2020 .1.100,00
. .9/12/2020 .10,45
. .31/12/2020 .4.200,00
. .31/12/2020 .25.117,98
. .31/12/2020 .22.394,73
. .31/12/2020 .58,65
. .31/12/2020 .60,15
. .31/12/2020 .1.100,00
. .31/12/2020 .10,45
. .20/1/2020 .3.000,00
. .20/1/2020 .2.000,00
. .20/1/2020 .10,45
. .20/1/2020 .10,45
. .7/2/2020 .15,75
. .7/2/2020 .4.004,00
. .7/2/2020 .792,00
. .7/2/2020 .396,00
. .7/2/2020 .949,52
. .7/2/2020 .1.061,26
. .10/2/2020 .872,76
. .10/2/2020 .872,76
. .10/2/2020 .228,58
. .10/2/2020 .103,90
. .10/2/2020 .10,45
. .14/2/2020 .700,00
. .14/2/2020 .1.142,97
. .18/2/2020 .4.850,00
. .18/2/2020 .816,00
. .18/2/2020 .10,45
. .18/2/2020 .10,45
. .19/2/2020 .700,00
. .19/2/2020 .2.000,00
. .19/2/2020 .3.000,00
. .19/2/2020 .10,45
. .19/2/2020 .10,45
. .28/2/2020 .12.764,95
. .28/2/2020 .16.336,44
. .2/3/2020 .2.448,00
. .2/3/2020 .9.700,00
. .2/3/2020 .10,45
. .2/3/2020 .10,45
. .3/3/2020 .44.582,80
. .3/3/2020 .10,45
. .4/3/2020 .12.764,95
. .4/3/2020 .2.896,90
. .4/3/2020 .1.572,80
. .6/3/2020 .21.748,10
. .6/3/2020 .10,45
. .10/3/2020 .29,85
. .10/3/2020 .13.013,00
. .11/3/2020 .3.103,10
. .11/3/2020 .1.287,00
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .2.299,00
. .12/3/2020 .1.045,00
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .877,80
. .12/3/2020 .418,00
. .12/3/2020 .919,60
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .12/3/2020 .10,45
. .13/3/2020 .877,80
. .13/3/2020 .877,80
. .13/3/2020 .10,45
. .13/3/2020 .10,45
. .17/3/2020 .1.487,93
. .31/3/2020 .3.000,00
. .31/3/2020 .2.000,00
. .31/3/2020 .10,45
. .31/3/2020 .10,45
. .2/4/2020 .1.400,00
. .8/4/2020 .15.918,14
. .8/4/2020 .29,85
. .8/4/2020 .1.461,86
. .8/4/2020 .3.771,46
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .877,80
. .13/4/2020 .418,00
. .13/4/2020 .919,60
. .13/4/2020 .10,45
. .13/4/2020 .10,45
. .13/4/2020 .10,45
. .13/4/2020 .10,45
. .13/4/2020 .10,45
. .13/4/2020 .10,45
. .15/4/2020 .1.074,49
. .15/4/2020 .120,61
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .819,20
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .877,80
. .22/4/2020 .1.302,76
. .22/4/2020 .2.866,08
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .22/4/2020 .10,45
. .30/4/2020 .1.400,00
. .30/4/2020 .4.000,00
. .30/4/2020 .2.000,00
. .30/4/2020 .3.000,00
. .30/4/2020 .10,45
. .30/4/2020 .10,45
. .30/4/2020 .10,45
. .5/5/2020 .3.000,00
. .5/5/2020 .10,45
. .8/5/2020 .16.115,04
. .8/5/2020 .47,20
. .14/5/2020 .3.819,20
. .19/5/2020 .877,80