ACÓRDÃO Nº 1640/2026 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 1640/2026 - TCU - Plenário
1. Processo nº TC 006.370/2023-3.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Interessados/Responsáveis:
3.1. Interessado: Instituto Nacional do Seguro Social (29.979.036/0001-40).
3.2. Responsável: Amaury Mendes Vidal (260.***.***-49).
4. Órgão/Entidade: Superintendência Estadual do Inss - GOIÂNIA/GO -
INSS/MPS.
5. Relator: Ministro-Substituto Augusto Sherman Cavalcanti.
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 tomada de contas especial
instaurada pelo Instituto Nacional do Seguro Social, em desfavor de Amaury Mendes Vidal
e outros responsáveis em decorrência da habilitação e concessão irregular de benefícios
previdenciários indevidos, ocasionando dano ao erário entre 2008 e 2018, conforme
apurado na denominada "Operação Oruza", deflagrada em 2017 em Goiás,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão do
Plenário, por unanimidade, e diante das razões expostas pelo Relator, em:
9.1. considerar revel o responsável Amaury Mendes Vidal, para todos os
efeitos, dando-se prosseguimento ao processo, com fulcro no art. 12, § 3º, da Lei
8.443/1992;
9.2. julgar irregulares as contas do responsável Amaury Mendes Vidal, nos
termos dos arts. 1º, inciso I, 16, inciso III, alíneas "b" e "c", da Lei 8.443/1992, c/c os
arts. 19 e 23, inciso III, da mesma Lei, 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 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:
. .Data de ocorrência .Valor Histórico (R$)
. .28/05/2008 .19.904,00
. .03/06/2008 .415,00
. .02/07/2008 .415,00
. .16/07/2008 .20.514,00
. .05/08/2008 .415,00
. .25/08/2008 .622,50
. .02/09/2008 .622,50
. .24/09/2008 .415,00
. .02/10/2008 .415,00
. .27/10/2008 .415,00
. .04/11/2008 .415,00
. .24/11/2008 .622,50
. .02/12/2008 .622,50
. .22/12/2008 .415,00
. .05/01/2009 .415,00
. .26/01/2009 .415,00
. .03/02/2009 .415,00
. .18/02/2009 .465,00
. .04/03/2009 .465,00
. .25/03/2009 .465,00
. .06/04/2009 .465,00
. .24/04/2009 .465,00
. .05/05/2009 .381,30
. .25/05/2009 .465,00
. .02/06/2009 .381,30
. .24/06/2009 .465,00
. .03/07/2009 .381,30
. .27/07/2009 .465,00
. .05/08/2009 .381,30
. .25/08/2009 .697,50
. .02/09/2009 .613,80
. .24/09/2009 .465,00
. .02/10/2009 .381,30
. .26/10/2009 .465,00
. .04/11/2009 .381,30
. .24/11/2009 .697,50
. .02/12/2009 .613,80
. .22/12/2009 .465,00
. .05/01/2010 .381,30
. .25/01/2010 .510,00
. .03/02/2010 .426,30
. .22/02/2010 .510,00
. .02/03/2010 .426,30
. .25/03/2010 .510,00
. .06/04/2010 .426,30
. .26/04/2010 .510,00
. .04/05/2010 .426,30
. .25/05/2010 .510,00
. .04/06/2010 .426,30
. .24/06/2010 .510,00
. .06/07/2010 .426,30
. .26/07/2010 .510,00
. .04/08/2010 .360,72
. .25/08/2010 .765,00
. .03/09/2010 .615,72
. .24/09/2010 .510,00
. .04/10/2010 .360,72
. .25/10/2010 .510,00
. .04/11/2010 .360,72
. .24/11/2010 .765,00
. .02/12/2010 .615,72
. .23/12/2010 .510,00
. .04/01/2011 .360,72
. .25/01/2011 .540,00
. .03/02/2011 .390,72
. .22/02/2011 .540,00
. .03/03/2011 .390,72
. .25/03/2011 .545,00
. .05/04/2011 .395,72
. .25/04/2011 .545,00
. .04/05/2011 .395,72
. .25/05/2011 .545,00
. .03/06/2011 .395,72
. .24/06/2011 .545,00
. .05/07/2011 .395,72
. .25/07/2011 .545,00
. .03/08/2011 .395,72
. .25/08/2011 .817,50
. .05/09/2011 .668,22
. .26/09/2011 .545,00
. .07/10/2011 .395,72
. .25/10/2011 .545,00
. .04/11/2011 .395,72
. .24/11/2011 .817,50
. .02/12/2011 .668,22
. .23/12/2011 .545,00
. .04/01/2012 .395,72
. .25/01/2012 .622,00
. .03/02/2012 .472,72
. .23/02/2012 .622,00
. .02/03/2012 .472,72
. .26/03/2012 .622,00
. .04/04/2012 .472,72
. .24/04/2012 .622,00
. .03/05/2012 .472,72
. .25/05/2012 .622,00
. .05/06/2012 .472,72
. .25/06/2012 .622,00
. .04/07/2012 .472,72
. .25/07/2012 .622,00
. .03/08/2012 .472,72
. .27/08/2012 .933,00
. .04/09/2012 .783,72
. .24/09/2012 .622,00
. .04/10/2012 .472,72
. .25/10/2012 .622,00
. .06/11/2012 .472,72
. .26/11/2012 .933,00
. .07/12/2012 .783,72
. .21/12/2012 .622,00
. .08/01/2013 .472,72
. .25/01/2013 .678,00
. .08/02/2013 .528,72
. .22/02/2013 .678,00
. .07/03/2013 .528,72
. .22/03/2013 .678,00
. .09/04/2013 .528,72
. .24/04/2013 .678,00
. .08/05/2013 .528,72
. .24/05/2013 .678,00
. .07/06/2013 .528,72
. .24/06/2013 .678,00
. .04/07/2013 .528,72
. .25/07/2013 .678,00
. .02/08/2013 .528,72
. .26/08/2013 .1.017,00
. .04/09/2013 .867,72
. .24/09/2013 .678,00
. .02/10/2013 .528,72
. .25/10/2013 .678,00
. .05/11/2013 .528,72
. .25/11/2013 .1.017,00
. .05/12/2013 .867,72
. .23/12/2013 .678,00
. .06/01/2014 .528,72
. .27/01/2014 .724,00
. .05/02/2014 .574,72
. .24/02/2014 .724,00
. .07/03/2014 .511,15
. .25/03/2014 .724,00
. .03/04/2014 .511,15
. .24/04/2014 .724,00
. .06/05/2014 .511,15
. .26/05/2014 .724,00
. .05/06/2014 .511,15
. .24/06/2014 .724,00
. .04/07/2014 .511,15
. .25/07/2014 .724,00
. .05/08/2014 .511,15
. .21/08/2014 .26.150,40
. .25/08/2014 .1.086,00
. .01/09/2014 .1.086,00
. .02/09/2014 .873,15
. .03/09/2014 .2.357,79
. .16/09/2014 .44.678,70
. .23/09/2014 .44.332,65
. .24/09/2014 .45.382,10
. .26/09/2014 .74.576,62
. .02/10/2014 .1.235,15
. .03/10/2014 .2.295,86
. .06/10/2014 .724,00
. .09/10/2014 .724,00
. .13/10/2014 .724,00
. .27/10/2014 .724,00
. .03/11/2014 .724,00
. .04/11/2014 .724,00
. .05/11/2014 .1.959,15
. .06/11/2014 .1.571,86
. .07/11/2014 .724,00
. .24/11/2014 .1.086,00
. .25/11/2014 .46.641,52
. .01/12/2014 .1.086,00
. .02/12/2014 .3.443,79
. .03/12/2014 .1.086,00
. .04/12/2014 .873,15
. .05/12/2014 .1.448,00
. .09/12/2014 .1.086,00
. .22/12/2014 .724,00
. .26/12/2014 .724,00
. .02/01/2015 .724,00
. .05/01/2015 .2.295,86
. .06/01/2015 .1.448,00
. .07/01/2015 .511,15
. .13/01/2015 .724,00
. .26/01/2015 .788,00
. .28/01/2015 .788,00
. .02/02/2015 .788,00
. .03/02/2015 .2.457,78
. .05/02/2015 .2.151,15
. .06/02/2015 .788,00
. .23/02/2015 .788,00
. .26/02/2015 .571,00
. .02/03/2015 .788,00
. .03/03/2015 .2.457,78
. .04/03/2015 .575,15
. .05/03/2015 .1.576,00
. .06/03/2015 .788,00
. .25/03/2015 .788,00
. .30/03/2015 .571,00
. .01/04/2015 .788,00
. .02/04/2015 .2.457,78
. .06/04/2015 .2.132,33
. .08/04/2015 .788,00
. .24/04/2015 .788,00
. .29/04/2015 .571,00
. .04/05/2015 .788,00
. .05/05/2015 .2.457,78
. .06/05/2015 .2.132,33
. .08/05/2015 .788,00
. .25/05/2015 .788,00
. .28/05/2015 .571,00
. .01/06/2015 .788,00
. .02/06/2015 .2.457,78
. .03/06/2015 .788,00
. .05/06/2015 .556,33
. .08/06/2015 .1.576,00
. .24/06/2015 .788,00
. .29/06/2015 .571,00
. .01/07/2015 .788,00
. .02/07/2015 .1.901,18
. .03/07/2015 .1.344,33
. .06/07/2015 .788,00
. .07/07/2015 .788,00
. .27/07/2015 .788,00
. .28/07/2015 .571,00
. .03/08/2015 .788,00
. .04/08/2015 .2.457,51
. .05/08/2015 .1.339,70
. .07/08/2015 .788,00
. .25/08/2015 .788,00
. .28/08/2015 .571,00
. .01/09/2015 .788,00
. .02/09/2015 .1.901,18
. .03/09/2015 .1.108,03
. .04/09/2015 .788,00
. .08/09/2015 .788,00
. .24/09/2015 .1.182,00
. .29/09/2015 .965,00
. .01/10/2015 .1.182,00
. .02/10/2015 .3.802,10
. .05/10/2015 .945,70
. .07/10/2015 .2.364,00
. .26/10/2015 .788,00
. .03/11/2015 .788,00
. .04/11/2015 .2.457,51
. .05/11/2015 .788,00
. .06/11/2015 .571,00
. .09/11/2015 .788,00
. .24/11/2015 .1.182,00
. .01/12/2015 .2.147,00
. .02/12/2015 .3.802,10
. .04/12/2015 .970,19
. .07/12/2015 .2.679,40
. .22/12/2015 .788,00
. .28/12/2015 .571,00
. .04/01/2016 .788,00
. .05/01/2016 .1.901,18
. .06/01/2016 .1.127,89
. .07/01/2016 .556,33
. .08/01/2016 .788,00
. .25/01/2016 .880,00
. .27/01/2016 .663,00
. .01/02/2016 .880,00
. .02/02/2016 .2.118,75
. .03/02/2016 .668,19
. .04/02/2016 .648,33
. .05/02/2016 .1.523,70
. .23/02/2016 .880,00
. .29/02/2016 .663,00
. .01/03/2016 .880,00
. .02/03/2016 .2.767,08
. .07/03/2016 .2.191,89
. .24/03/2016 .880,00
. .28/03/2016 .663,00
. .01/04/2016 .880,00
. .04/04/2016 .2.767,08
. .05/04/2016 .643,70
. .07/04/2016 .1.548,19
. .25/04/2016 .880,00
. .26/04/2016 .663,00
. .02/05/2016 .880,00
. .03/05/2016 .2.767,08
. .04/05/2016 .668,19
. .05/05/2016 .643,70
. .06/05/2016 .880,00
. .24/05/2016 .880,00
. .27/05/2016 .616,00
. .01/06/2016 .880,00
. .02/06/2016 .2.767,08
. .06/06/2016 .668,19
. .07/06/2016 .880,00
. .13/06/2016 .643,70
. .15/06/2016 .100.940,87
. .24/06/2016 .880,00
. .27/06/2016 .616,00
. .01/07/2016 .880,00
. .04/07/2016 .3.647,08
. .05/07/2016 .643,70
. .06/07/2016 .668,19
. .07/07/2016 .880,00
. .19/07/2016 .111.079,42
. .25/07/2016 .880,00
. .27/07/2016 .616,00
. .01/08/2016 .880,00
. .02/08/2016 .3.620,03
. .04/08/2016 .880,00
. .05/08/2016 .1.523,70
. .08/08/2016 .1.760,00
. .16/08/2016 .103.328,37
. .25/08/2016 .1.320,00
. .29/08/2016 .1.056,00
. .30/08/2016 .105.156,61
. .01/09/2016 .1.320,00
. .02/09/2016 .5.559,40
. .05/09/2016 .2.640,00
. .06/09/2016 .92.194,21
. .08/09/2016 .60.396,24
. .09/09/2016 .1.083,70
. .20/09/2016 .1.320,00
. .26/09/2016 .880,00
. .28/09/2016 .616,00
. .29/09/2016 .880,00
. .03/10/2016 .880,00
. .04/10/2016 .3.620,03
. .05/10/2016 .1.523,70
. .06/10/2016 .880,00
. .07/10/2016 .1.760,00
. .10/10/2016 .2.640,00
. .25/10/2016 .880,00
. .26/10/2016 .616,00
. .28/10/2016 .880,00
. .31/10/2016 .880,00
. .01/11/2016 .110.887,80
. .03/11/2016 .62.703,35
. .04/11/2016 .2.540,81
. .07/11/2016 .643,70
. .08/11/2016 .2.640,00
. .24/11/2016 .1.320,00
. .25/11/2016 .1.056,00
. .29/11/2016 .1.320,00
. .30/11/2016 .3.080,00
. .01/12/2016 .1.320,00
. .02/12/2016 .7.319,41
. .05/12/2016 .3.677,48
. .07/12/2016 .2.640,00
. .08/12/2016 .2.403,70
. .14/12/2016 .230.569,73
. .22/12/2016 .880,00
. .28/12/2016 .880,00
. .29/12/2016 .1.760,00
. .02/01/2017 .880,00
. .03/01/2017 .4.500,03
. .04/01/2017 .2.497,43
. .05/01/2017 .880,00
. .06/01/2017 .2.640,00
. .09/01/2017 .880,00
. .11/01/2017 .643,70
. .25/01/2017 .937,00
. .30/01/2017 .2.226,00
. .31/01/2017 .1.874,00
. .01/02/2017 .937,00
. .02/02/2017 .4.809,54
. .03/02/2017 .2.658,43
. .06/02/2017 .937,00
. .07/02/2017 .3.511,70