ACÓRDÃO Nº 1767/2026 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 1767/2026 - TCU - Plenário
1. Processo nº TC 006.369/2023-5.
2. Grupo I - Classe de Assunto: IV - Tomada de contas especial.
3. Responsáveis: Antero Torres Paula (083.***.***-02); Jaime Negreiro
Pimentel (007.***.***-06); Kleber Mejorado Gonzaga (121.***.***-20); Mario Alberto
Schonhardt Ayoroa (082.***.***-80); Milton Takeo Ito (101.***.***-81).
4. Órgão/Entidade: Superintendência Estadual do Inss - SÃO PAULO/SP -
INSS/MPS.
5. Relator: Ministro-Substituto Augusto Sherman Cavalcanti.
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: Cyntia Valeria Oliveira Rocha (OAB/TO 8.181), Talles
Vinicius Brasil da Silva (OAB/TO 12.817) e outros, representando Kleber Mejorado
Gonzaga; Ivan Soares (OAB/SP 146.927), representando Milton Takeo Ito.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pelo Instituto Nacional do Seguro Social (INSS) em desfavor de Jaime
Negreiro Pimentel, Mario Alberto Schonhardt Ayoroa, Kleber Mejorado Gonzaga, Antero
Torres Paula e Milton Takeo Ito, em razão de fraudes identificadas na concessão 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. considerar revéis os responsáveis Srs. Jaime Negreiro Pimentel e Mario
Alberto Schonhardt Ayoroa, com fulcro no art. 12, § 3º, da Lei 8.443/1992;
9.2. rejeitar as alegações de defesa apresentadas pelos responsáveis Kleber
Mejorado Gonzaga, Antero Torres Paula e Milton Takeo Ito;
9.3. julgar irregulares as contas dos responsáveis Srs. Jaime Negreiro
Pimentel, Mario Alberto Schonhardt Ayoroa, Kleber Mejorado Gonzaga, Antero Torres
Paula e Milton Takeo Ito, com fundamento nos arts. 1º, inciso I, e 16, inciso III, alíneas
"b" e "c", da Lei 8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma Lei, e condená-
los ao pagamento das importâncias a seguir especificadas, com a fixação do prazo de
quinze dias, a contar das notificações, para que comprovem, perante este Tribunal (art.
214, inciso III, alínea "a", do Regimento Interno), o recolhimento das dívidas aos cofres
do Instituto Nacional do Seguro Social, atualizadas monetariamente e acrescidas dos
juros de mora, calculados a partir das datas discriminadas, até a data do efetivo
recolhimento, na forma prevista na legislação em vigor:
9.3.1. débito de responsabilidade do Sr. Milton Takeo Ito:
. .Data de ocorrência .Valor histórico (R$)
. .15/10/2013 .1.085,66
. .15/10/2013 .2.960,90
. .7/11/2013 .1.973,93
. .7/11/2013 .493,48
. .7/11/2013 .296,09
. .7/11/2013 .690,87
. .6/12/2013 .2.960,90
. .6/12/2013 .493,48
. .8/1/2014 .2.960,90
. .7/2/2014 .2.120,71
. .7/2/2014 .252,46
. .7/2/2014 .908,87
. .13/3/2014 .3.029,59
. .7/4/2014 .3.029,59
. .9/5/2014 .3.029,59
. .11/6/2014 .100,98
. .11/6/2014 .757,40
. .16/9/2014 .1.515,60
. .16/9/2014 .70,16
. .6/10/2014 .1.684,00
. .7/11/2014 .1.684,00
. .4/12/2014 .1.684,00
. .4/12/2014 .631,50
. .8/1/2015 .1.684,00
. .5/2/2015 .1.721,38
. .6/3/2015 .1.721,38
. .8/4/2015 .1.721,38
. .8/5/2015 .1.721,38
. .8/6/2015 .1.549,24
. .8/6/2015 .717,24
. .8/6/2015 .172,13
. .6/7/2015 .1.721,38
. .6/8/2015 .1.721,38
. .4/9/2015 .1.721,38
. .6/10/2015 .1.721,38
. .6/11/2015 .1.721,38
. .7/12/2015 .1.721,38
. .7/12/2015 .1.004,14
. .3/3/2015 .187,27
. .3/3/2015 .973,80
. .3/3/2015 .24,38
. .3/3/2015 .2.260,16
. .3/3/2015 .16,62
. .5/3/2015 .1.136,54
. .7/4/2015 .1.136,54
. .28/4/2015 .530,38
. .7/5/2015 .606,15
. .7/5/2015 .378,84
. .5/6/2015 .1.136,54
. .6/7/2015 .1.136,54
. .31/7/2015 .227,30
. .6/8/2015 .909,23
. .6/8/2015 .284,14
. .4/9/2015 .189,42
. .23/7/2013 .3.518,32
. .7/8/2013 .3.104,40
. .6/9/2013 .3.104,40
. .6/9/2013 .388,05
. .7/10/2013 .3.104,40
. .7/11/2013 .3.104,40
. .6/12/2013 .3.104,40
. .6/12/2013 .1.422,85
. .8/1/2014 .3.104,40
. .7/2/2014 .2.553,80
. .7/2/2014 .266,02
. .7/2/2014 .638,45
. .12/3/2014 .3.192,25
. .7/4/2014 .3.192,25
. .8/5/2014 .3.192,25
. .6/6/2014 .3.192,25
. .7/7/2014 .3.192,25
. .7/8/2014 .3.192,25
. .8/9/2014 .2.340,98
. .8/9/2014 .1.862,14
. .22/4/2015 .3.336,76
. .22/4/2015 .7.226,22
. .22/4/2015 .53,34
. .7/5/2015 .3.336,76
. .5/6/2015 .3.336,76
. .29/6/2015 .444,90
. .6/7/2015 .2.891,85
. .6/7/2015 .1.668,38
. .6/8/2015 .3.336,76
. .4/9/2015 .3.336,76
. .6/10/2015 .3.336,76
. .6/11/2015 .3.336,76
. .9/8/2013 .3.258,88
. .9/8/2013 .3.491,66
. .10/9/2013 .3.491,66
. .10/9/2013 .436,45
. .17/10/2013 .3.491,66
. .6/11/2013 .3.491,66
. .19/3/2014 .3.577,90
. .19/3/2014 .3.577,90
. .4/4/2014 .3.577,90
. .7/5/2014 .3.577,90
. .10/6/2014 .357,79
. .10/6/2014 .1.192,63
. .7/7/2014 .3.577,90
. .6/8/2014 .1.908,21
. .6/8/2014 .894,47
9.3.2. débito de responsabilidade do Sr. Mario Alberto Schonhardt
Ayoroa:
. .Data de ocorrência .Valor histórico (R$)
. .1/4/2013 .1.274,43
. .4/4/2013 .3.186,08
. .7/5/2013 .3.186,08
. .6/6/2013 .3.186,08
. .4/7/2013 .3.186,08
. .6/8/2013 .3.186,08
. .6/8/2013 .1.327,53
. .9/9/2013 .3.186,08
. .4/10/2013 .3.186,08
. .6/11/2013 .3.186,08
. .5/12/2013 .3.186,08
. .5/12/2013 .1.327,53
. .7/1/2014 .3.186,08
. .6/2/2014 .3.332,63
. .6/2/2014 .277,71
. .11/3/2014 .3.332,63
. .4/4/2014 .2.221,75
. .4/4/2014 .555,44
. .7/7/2015 .1.661,63
. .7/7/2015 .3.677,67
. .5/8/2015 .1.661,63
. .3/9/2015 .1.661,63
. .6/10/2015 .1.661,63
. .6/10/2015 .415,40
. .5/11/2015 .1.661,63
. .19/1/2015 .575,80
. .19/1/2015 .287,90
. .19/1/2015 .3.454,81
. .3/2/2015 .3.494,54
. .3/3/2015 .3.494,54
. .2/4/2015 .3.261,57
. .2/4/2015 .873,63
. .2/4/2015 .232,96
. .8/5/2015 .2.329,69
. .8/5/2015 .291,21
. .8/5/2015 .1.164,84
. .2/6/2015 .3.494,54
. .6/7/2015 .3.494,54
. .6/8/2015 .3.494,54
. .6/8/2015 .873,64
. .7/10/2015 .6.989,08
. .19/1/2016 .1.397,81
. .2/2/2016 .3.888,72
9.3.3. débitos de responsabilidade do Sr. Kleber Mejorado Gonzaga:
. .Data de ocorrência .Valor histórico (R$)
. .9/12/2014 .1.417,24
. .9/12/2014 .2.657,33
. .9/12/2014 .664,33
. .9/1/2015 .2.657,33
. .4/2/2015 .2.698,25
. .4/3/2015 .2.698,25
. .6/4/2015 .2.698,25
. .6/5/2015 .2.698,25
. .3/6/2015 .2.698,25
. .3/7/2015 .2.698,25
. .5/8/2015 .2.698,25
. .3/9/2015 .2.698,25
. .5/10/2015 .2.698,25
. .5/10/2015 .1.349,12
. .5/11/2015 .2.698,25
. .3/12/2015 .2.698,25
. .3/12/2015 .1.349,12
. .6/1/2016 .2.698,25
. .3/2/2016 .3.002,61
. .3/3/2016 .3.002,61
. .5/4/2016 .3.002,61
. .4/5/2016 .3.002,61
. .3/6/2016 .3.002,61
. .5/7/2016 .3.002,61
. .3/8/2016 .3.002,61
. .5/9/2016 .3.002,61
. .5/10/2016 .3.002,61
. .4/11/2016 .3.002,61
. .5/12/2016 .3.002,61
. .5/12/2016 .1.501,30
. .4/1/2017 .3.002,61
. .3/2/2017 .3.200,18
. .3/3/2017 .3.200,18
. .5/4/2017 .3.200,18
. .4/5/2017 .3.200,18
. .5/6/2017 .3.200,18
. .5/7/2017 .3.200,18
. .3/8/2017 .3.200,18
. .9/12/2014 .3.618,05
. .9/12/2014 .603,00
. .9/12/2014 .1.085,41
. .2/1/2015 .3.618,05
. .2/2/2015 .3.673,76
. .2/3/2015 .3.673,76
. .1/4/2015 .3.673,76
. .4/5/2015 .3.673,76
. .1/6/2015 .3.673,76
. .1/7/2015 .3.673,76
. .3/8/2015 .3.673,76
. .1/9/2015 .3.673,76
. .1/10/2015 .3.673,76
. .1/10/2015 .1.836,88
. .3/11/2015 .3.673,76
. .1/12/2015 .3.673,76
. .1/12/2015 .1.836,88
. .4/1/2016 .3.673,76
. .1/2/2016 .4.088,16
. .1/3/2016 .4.088,16
. .1/4/2016 .4.088,16
. .2/5/2016 .4.088,16
. .1/6/2016 .4.088,16
. .1/7/2016 .4.088,16
. .1/8/2016 .4.088,16
. .1/9/2016 .4.088,16
. .1/9/2016 .2.044,08
. .3/10/2016 .4.088,16
. .1/11/2016 .4.088,16
. .1/12/2016 .4.088,16
. .1/12/2016 .2.044,08
. .2/1/2017 .4.088,16
. .1/2/2017 .4.357,16
. .1/3/2017 .4.357,16
. .3/4/2017 .4.357,16
. .2/5/2017 .4.357,16
. .1/6/2017 .4.357,16
. .3/7/2017 .4.357,16
. .1/8/2017 .4.357,16
. .1/9/2017 .4.357,16
. .1/9/2017 .2.178,58
. .30/12/2014 .12.710,51
. .30/12/2014 .1.371,46
. .5/1/2015 .3.291,51
. .3/2/2015 .3.364,58
. .3/3/2015 .3.364,58
. .2/4/2015 .3.364,58
. .5/5/2015 .3.364,58
. .2/6/2015 .3.364,58
. .2/7/2015 .3.364,58
. .4/8/2015 .3.364,58
. .2/9/2015 .3.364,58
. .2/10/2015 .3.364,08
. .2/10/2015 .1.682,29
. .4/11/2015 .3.364,58
. .2/12/2015 .3.364,58
. .2/12/2015 .1.682,29
. .5/1/2016 .3.364,58
. .2/2/2016 .3.744,10
. .2/3/2016 .3.744,10
. .4/4/2016 .3.744,10
. .3/5/2016 .3.744,10
. .2/6/2016 .3.744,10
. .4/7/2016 .3.744,10
. .2/8/2016 .3.744,10
. .2/9/2016 .3.744,10
. .2/9/2016 .1.872,05
. .4/10/2016 .3.744,10
. .3/11/2016 .3.744,10
. .2/12/2016 .3.744,10
. .2/12/2016 .1.872,05
. .3/1/2017 .3.744,10
. .2/2/2017 .3.990,46
. .2/3/2017 .3.990,46
. .4/4/2017 .3.990,46
. .3/5/2017 .3.990,46
. .2/6/2017 .3.990,46
. .4/7/2017 .3.990,46
. .2/8/2017 .3.990,46
. .5/1/2016 .456,59
. .5/1/2015 .3.774,51
. .5/1/2015 .1.826,38
. .5/1/2015 .13,19
. .3/2/2015 .1.863,63
. .3/3/2015 .1.863,63
. .2/4/2015 .1.863,63
. .5/5/2015 .1.863,63
. .2/6/2015 .1.863,63
. .2/7/2015 .1.863,63
. .4/8/2015 .1.863,63
. .2/9/2015 .1.863,63
. .2/10/2015 .1.863,63
. .2/10/2015 .931,81
. .4/11/2015 .1.863,63
. .2/12/2015 .1.863,63
. .2/12/2015 .931,82
. .5/1/2016 .1.863,63
. .2/2/2016 .2.073,84
. .2/3/2016 .2.073,84
. .4/4/2016 .2.073,84
. .3/5/2016 .2.073,84
. .2/6/2016 .2.073,84
. .4/7/2016 .2.073,84
. .2/8/2016 .2.073,84
. .2/9/2016 .2.073,84
. .2/9/2016 .1.036,92
. .4/10/2016 .2.073,84
. .3/11/2016 .2.073,84
. .2/12/2016 .2.073,84
. .2/12/2016 .1.036,92
. .3/1/2017 .2.073,84
. .2/2/2017 .2.210,29
. .2/3/2017 .2.210,29
. .4/4/2017 .2.210,29
. .3/5/2017 .2.210,29
. .2/6/2017 .2.210,29
. .4/7/2017 .2.210,29
. .2/8/2017 .2.210,29
. .4/9/2017 .2.210,29
. .4/9/2017 .1.105,14
. .3/10/2017 .2.210,29
. .3/11/2017 .2.210,29
. .4/12/2017 .2.210,29
. .4/12/2017 .1.105,15
. .3/1/2018 .2.210,29
. .4/12/2014 .1.449,00
. .4/12/2014 .2.287,91
. .4/12/2014 .571,97
. .9/1/2015 .2.287,91
. .5/2/2015 .2.323,14
. .9/3/2015 .2.323,14
. .7/4/2015 .2.323,14
. .7/5/2015 .2.323,14
. .5/6/2015 .2.323,14
. .6/7/2015 .2.323,14
. .6/8/2015 .2.323,14
. .4/9/2015 .2.323,14
. .6/10/2015 .2.323,14
. .6/10/2015 .1.161,57
. .6/11/2015 .2.323,14
. .4/12/2015 .2.323,14
. .4/12/2015 .1.161,57
. .7/1/2016 .2.323,14
. .4/2/2016 .2.585,19
. .4/3/2016 .2.585,19
. .6/4/2016 .2.585,19
. .5/5/2016 .2.585,19
. .6/6/2016 .2.585,19
. .6/7/2016 .2.585,19
. .4/8/2016 .2.585,19
. .6/9/2016 .2.585,19
. .6/9/2016 .1.292,59
. .6/10/2016 .2.585,19
. .7/11/2016 .2.585,19
. .6/12/2016 .2.585,19
. .6/12/2016 .1.292,60
. .5/1/2017 .2.585,19
. .6/2/2017 .2.755,29
. .6/3/2017 .2.755,29
. .6/4/2017 .2.755,29
. .5/5/2017 .2.755,29
. .6/6/2017 .2.755,29
. .6/7/2017 .2.755,29
. .4/8/2017 .2.755,29
. .6/9/2017 .2.755,29
. .6/9/2017 .1.377,64
. .5/10/2017 .2.755,29
. .7/11/2017 .2.755,29
. .6/12/2017 .2.755,29
. .6/12/2017 .1.377,65
. .18/11/2014 .1.833,80
. .18/11/2014 .611,26
. .18/11/2014 .2.506,19