ACÓRDÃO Nº 2920/2026 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 2920/2026 - TCU - Plenário
1. Processo nº TC 018.461/2025-5.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Interessada: Caixa Econômica Federal (00.360.305/0001-04).
3.1. Responsável: Álvaro Luiz Simoes Costa (794.***.***-20).
4. Órgão/Entidade: Caixa Econômica Federal.
5. Relator: Ministro Jhonatan de Jesus.
6. Representante do Ministério Público: Procurador Marinus Eduardo De Vries
Marsico.
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 pela Caixa Econômica Federal em desfavor de Álvaro Luiz Simões Costa,
empregado da instituição à época dos fatos, em razão de irregularidades apuradas em
processos disciplinar e civil que possibilitaram movimentações fraudulentas em contas de
beneficiários de programas sociais e ocasionaram prejuízos à empresa pública,
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. julgar irregulares, nos termos dos arts. 1º, inciso I, e 16, inciso III, alíneas
"b" e "c", 19 e 23, inciso III, da Lei 8.443/1992, as contas de Álvaro Luiz Simões Costa,
condenando-o 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-lhe o prazo de 15 (quinze) dias para que
comprove, perante o Tribunal, o recolhimento das referidas quantias aos cofres da Caixa
Econômica Federal, nos termos do art. 23, inciso III, alínea "a", da Lei 8.443/1992, c/c o art.
214, inciso III, alínea "a", do Regimento Interno:
. .Data de ocorrência .Valor histórico (R$)
. .12/2/2021 .5.000,00
. .12/2/2021 .24.913,99
. .18/2/2021 .5.000,00
. .11/6/2021 .34.500,00
. .14/6/2021 .53.470,64
. .17/6/2021 .21.000,00
. .18/6/2021 .11.000,00
. .18/6/2021 .18.000,00
. .18/6/2021 .5.000,00
. .22/6/2021 .7.000,00
. .22/6/2021 .7.800,00
. .22/6/2021 .7.900,00
. .23/6/2021 .15.000,00
. .23/6/2021 .6.300,00
. .24/6/2021 .3.200,00
. .24/6/2021 .3.200,00
. .24/6/2021 .2.000,00
. .24/6/2021 .10.000,00
. .28/6/2021 .1.450,00
. .28/6/2021 .92.880,00
. .30/6/2021 .33.000,00
. .30/6/2021 .18.000,00
. .30/6/2021 .40.009,45
. .1/7/2021 .5.700,00
. .1/7/2021 .7.700,00
. .1/7/2021 .9.000,00
. .1/7/2021 .6.000,00
. .1/7/2021 .48.950,00
. .2/7/2021 .8.900,00
. .2/7/2021 .10.700,00
. .2/7/2021 .13.200,00
. .2/7/2021 .56.179,00
. .5/7/2021 .6.000,00
. .5/7/2021 .4.500,00
. .5/7/2021 .9.000,00
. .15/9/2021 .153,90
. .10/9/2021 .149,99
. .11/8/2021 .1.004,00
. .16/9/2021 .150,53
. .8/9/2021 .604,67
. .2/8/2021 .306,00
. .8/9/2021 .150,53
. .5/11/2021 .150,99
. .16/8/2021 .150,00
. .27/7/2021 .149,49
. .6/8/2021 .602,99
. .26/8/2021 .152,19
. .28/10/2021 .149,99
. .29/9/2021 .151,05
. .15/9/2021 .151,74
. .8/6/2021 .1.200,00
. .2/9/2021 .150,73
. .29/6/2021 .251,00
. .23/11/2021 .4.398,97
. .16/8/2021 .300,00
. .24/8/2021 .151,00
. .28/9/2021 .151,73
. .27/8/2021 .149,49
. .16/8/2021 .250,00
. .19/11/2021 .4.549,97
. .16/9/2021 .300,87
. .16/8/2021 .150,00
. .8/9/2021 .251,88
. .11/11/2021 .599,99
. .9/8/2021 .150,00
. .15/9/2021 .451,11
. .8/10/2021 .152,40
. .25/8/2021 .300,00
. .3/11/2021 .150,00
. .28/9/2021 .151,58
. .26/11/2021 .4.400,00
. .30/7/2021 .253,49
. .3/11/2021 .151,00
. .23/8/2021 .378,00
. .29/9/2021 .151,23
. .27/10/2021 .150,99
. .26/10/2021 .600,00
. .25/6/2021 .375,00
. .28/9/2021 .151,72
. .1/11/2021 .151,00
. .20/9/2021 .150,68
. .1/10/2021 .151,48
. .30/8/2021 .602,16
. .1/9/2021 .150,00
. .16/8/2021 .1.003,00
. .5/11/2021 .4.400,00
. .8/9/2021 .150,00
. .23/9/2021 .150,27
. .13/9/2021 .150,02
. .10/9/2021 .451,00
. .16/9/2021 .300,48
. .27/8/2021 .451,00
. .1/11/2021 .151,00
. .9/9/2021 .302,13
. .14/7/2021 .150,00
. .6/8/2021 .603,49
. .20/9/2021 .300,67
. .5/10/2021 .151,29
. .25/8/2021 .503,00
. .1/11/2021 .150,00
. .16/9/2021 .150,66
. .30/8/2021 .153,49
. .21/10/2021 .476,71
. .28/10/2021 .850,00
. .5/11/2021 .4.399,41
. .5/11/2021 .150,49
. .29/7/2021 .150,00
. .26/11/2021 .2.400,00
. .2/8/2021 .150,00
. .16/8/2021 .150,00
. .12/8/2021 .150,99
. .3/8/2021 .602,49
. .26/8/2021 .753,29
. .1/11/2021 .451,00
. .20/9/2021 .302,02
. .26/7/2021 .151,00
. .23/9/2021 .301,34
. .25/8/2021 .754,84
. .16/11/2021 .4.481,47
. .26/8/2021 .249,99
. .1/10/2021 .451,88
. .21/7/2021 .149,49
. .29/9/2021 .151,72
. .9/11/2021 .300,49
. .3/8/2021 .149,49
. .23/9/2021 .453,78
. .2/8/2021 .251,00
. .23/7/2021 .299,99
. .12/8/2021 .151,00
. .3/11/2021 .302,00
. .23/9/2021 .451,57
. .9/9/2021 .602,51
. .19/11/2021 .2.399,94
. .29/9/2021 .301,93
. .25/11/2021 .3.299,98
. .9/9/2021 .150,00
. .14/7/2021 .755,00
. .28/10/2021 .149,99
. .20/7/2021 .249,00
. .12/8/2021 .251,00
. .25/8/2021 .150,00
. .5/11/2021 .750,99
. .8/9/2021 .150,00
. .8/9/2021 .451,59
. .25/8/2021 .149,00
. .7/10/2021 .152,72
. .29/11/2021 .2.199,50
. .2/8/2021 .152,00
. .6/10/2021 .150,99
. .28/7/2021 .151,49
. .21/9/2021 .150,99
. .5/8/2021 .602,99
. .3/8/2021 .149,49
. .23/8/2021 .1.253,00
. .26/8/2021 .754,72
. .24/9/2021 .150,00
. .24/9/2021 .150,35
. .16/11/2021 .2.850,00
. .29/6/2021 .753,00
. .11/8/2021 .302,79
. .5/10/2021 .151,13
. .12/8/2021 .1.199,99
. .1/10/2021 .151,62
. .16/9/2021 .604,43
. .30/8/2021 .150,00
. .7/10/2021 .451,82
. .5/11/2021 .149,99
. .6/8/2021 .300,49
. .31/8/2021 .250,88
. .19/11/2021 .1,05
. .8/9/2021 .159,29
. .6/8/2021 .301,49
. .19/11/2021 .2.390,00
. .5/10/2021 .151,48
. .1/9/2021 .1.352,26
. .8/9/2021 .150,65
. .9/8/2021 .251,00
. .4/8/2021 .149,49
. .15/9/2021 .153,05
. .27/8/2021 .149,89
. .1/9/2021 .150,00
. .25/8/2021 .151,00
. .2/9/2021 .151,05
. .1/10/2021 .151,26
. .9/8/2021 .150,00
. .25/10/2021 .4.400,00
. .14/9/2021 .253,65
. .25/10/2021 .150,00
. .15/9/2021 .150,00
. .26/8/2021 .500,49
. .26/10/2021 .300,00
. .26/7/2021 .150,00
. .23/8/2021 .150,00
. .23/8/2021 .150,00
. .3/8/2021 .149,49
. .26/10/2021 .1.000,00
. .28/9/2021 .755,33
. .30/8/2021 .150,37
. .2/9/2021 .753,71
. .31/8/2021 .300,67
. .29/7/2021 .250,00
. .23/11/2021 .4.545,95
. .3/11/2021 .600,00
. .25/8/2021 .300,00
. .3/8/2021 .500,49
. .7/10/2021 .150,85
. .21/7/2021 .622,49
. .10/8/2021 .152,00
. .14/9/2021 .390,30
. .9/11/2021 .756,99
. .17/9/2021 .150,18
. .24/9/2021 .151,05
. .29/10/2021 .372,00
. .21/9/2021 .150,99
. .8/9/2021 .451,35
. .15/9/2021 .303,28
. .21/10/2021 .150,00
. .24/9/2021 .150,77
. .24/9/2021 .149,99
. .24/11/2021 .4.759,99
. .2/8/2021 .301,00
. .24/8/2021 .750,49
. .15/9/2021 .150,51
. .24/11/2021 .3.200,00
. .19/11/2021 .2.390,00
. .26/7/2021 .300,00
. .27/8/2021 .151,40
. .29/7/2021 .153,49
. .30/9/2021 .301,76
. .29/9/2021 .151,17
. .27/8/2021 .150,18
. .31/8/2021 .753,36
. .14/9/2021 .150,88
. .1/11/2021 .151,00
. .26/11/2021 .4.992,00
. .9/6/2021 .503,00
. .2/8/2021 .250,00
. .27/8/2021 .452,51
. .12/8/2021 .602,00
. .1/9/2021 .150,71
. .6/10/2021 .300,82
. .29/9/2021 .151,48
. .23/7/2021 .500,49
. .30/8/2021 .300,84
. .27/7/2021 .452,49
. .26/10/2021 .300,00
. .8/9/2021 .376,61
. .23/11/2021 .4.392,39
. .1/10/2021 .151,61
. .27/8/2021 .153,37
. .24/9/2021 .150,34
. .28/7/2021 .602,98
. .25/8/2021 .250,00
. .16/9/2021 .149,99
. .3/8/2021 .301,49
. .16/7/2021 .451,49
. .28/6/2021 .603,00
. .21/9/2021 .149,99
. .23/9/2021 .150,37
. .19/8/2021 .603,00
. .12/8/2021 .250,00
. .3/11/2021 .150,00
. .31/8/2021 .1.005,04
. .9/9/2021 .151,64
. .1/9/2021 .300,37
. .10/8/2021 .302,00
. .5/10/2021 .151,37
. .3/8/2021 .253,49
. .5/8/2021 .300,49
. .28/7/2021 .149,49
. .13/9/2021 .150,70
. .8/9/2021 .150,92
. .3/11/2021 .150,00
. .26/8/2021 .150,39
. .23/8/2021 .754,00
. .14/7/2021 .251,00
. .21/9/2021 .151,48
. .27/8/2021 .151,82
. .21/9/2021 .149,99
. .20/10/2021 .1.950,00
. .29/7/2021 .1.195,00
. .27/8/2021 .753,71
. .12/8/2021 .1.005,00
. .5/10/2021 .151,05
. .1/9/2021 .150,67
. .5/8/2021 .149,49
. .23/8/2021 .251,00
. .26/11/2021 .3.782,87
. .24/9/2021 .151,48
. .27/10/2021 .151,49
. .1/6/2021 .502,00
. .27/10/2021 .450,99
. .12/11/2021 .1.200,00
. .31/8/2021 .145,00
. .26/11/2021 .2.199,99
. .23/11/2021 .4.396,78
. .30/8/2021 .250,70
. .21/7/2021 .302,98
. .30/8/2021 .151,00
. .3/11/2021 .250,00
. .28/7/2021 .249,49
. .6/8/2021 .150,49
. .8/10/2021 .150,00
. .27/8/2021 .250,00
. .28/9/2021 .151,48
. .11/11/2021 .151,49
. .8/9/2021 .150,78
. .24/9/2021 .150,04
. .6/5/2021 .756,00
. .1/11/2021 .692,00
. .30/6/2021 .150,00
. .24/9/2021 .149,99
. .27/8/2021 .301,49
. .27/10/2021 .151,00
. .13/9/2021 .451,65
. .16/9/2021 .150,05
. .21/6/2021 .453,49
. .12/8/2021 .603,49
. .30/8/2021 .1.366,32
. .25/8/2021 .452,00
. .31/8/2021 .150,00
. .28/9/2021 .151,46
. .23/9/2021 .3.784,57
. .23/9/2021 .301,00
. .8/9/2021 .603,61
. .1/9/2021 .146,50
. .27/7/2021 .148,49
. .8/9/2021 .151,83
. .1/9/2021 .150,45
. .9/9/2021 .603,62
. .29/9/2021 .150,00
. .23/11/2021 .1.200,00
. .27/8/2021 .151,00
. .27/7/2021 .602,49
. .30/9/2021 .151,48
. .23/11/2021 .3.205,00
. .16/9/2021 .150,37
. .8/9/2021 .150,18
. .12/9/2021 .152,00
. .28/10/2021 .451,99
. .20/7/2021 .149,49
. .22/9/2021 .149,99
. .27/7/2021 .149,49
. .1/11/2021 .150,00
. .30/8/2021 .149,99
. .2/7/2021 .185,00
. .10/9/2021 .603,63
. .19/10/2021 .300,00
. .27/10/2021 .149,99
. .5/10/2021 .302,04
. .15/9/2021 .151,22
. .14/9/2021 .253,72
. .28/6/2021 .250,70
. .1/10/2021 .151,18
. .9/9/2021 .149,58
. .5/8/2021 .302,99
. .25/11/2021 .838,49
. .25/11/2021 .1.200,00
. .6/10/2021 .151,80
. .30/8/2021 .300,44
. .2/8/2021 .300,00
. .27/8/2021 .249,49
. .16/9/2021 .150,48
. .26/10/2021 .150,00
. .21/10/2021 .150,00
. .20/10/2021 .250,00
. .1/10/2021 .151,29
. .27/7/2021 .151,49
. .11/11/2021 .149,99
. .26/11/2021 .4.396,00
. .2/9/2021 .1.256,00