DOU 12/02/2025 - Diário Oficial da União - Brasil

                            Documento assinado digitalmente conforme MP nº 2.200-2 de 24/08/2001,
que institui a Infraestrutura de Chaves Públicas Brasileira - ICP-Brasil.
Este documento pode ser verificado no endereço eletrônico
http://www.in.gov.br/autenticidade.html, pelo código 05152025021200103
103
Nº 30, quarta-feira, 12 de fevereiro de 2025
ISSN 1677-7042
Seção 1
ACÓRDÃO Nº 441/2025 - TCU - 1ª Câmara
1. Processo nº TC 020.618/2023-9.
2. Grupo I - Classe de Assunto: II - Tomada de Contas Especial.
3. Interessados/Responsáveis:
3.1. Interessado: Instituto Nacional do Seguro Social (29.979.036/0001-40).
3.2. Responsável: Maria de Fátima Almeida Ferreira (074.815.003-04).
4. Entidade: Gerência Executiva do INSS - Imperatriz/MA - INSS/MPS.
5. Relator: Ministro-Substituto Weder de Oliveira.
6. Representante do Ministério Público: Procurador Sergio Ricardo Costa Caribé.
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, relativa à concessão irregular de benefícios
previdenciários no âmbito da Agência de Previdência Social de Imperatriz/MA .
ACORDAM os ministros deste Tribunal, reunidos em sessão da 1ª Câmara, ante as razões expostas pelo relator, em:
9.1. considerar revel, para todos os efeitos, a Sra. Maria de Fátima Almeida Ferreira, nos termos do art. 12, § 3º, da Lei 8.443/1992, dando-se prosseguimento ao
processo;
9.2. julgar irregulares as contas da Sra. Maria de Fátima Almeida Ferreira, com fundamento nos arts. 1º, I, 16, III, "b" e "c", § 2º, da Lei 8.443/1992;
9.3. condenar a responsável ao pagamento das quantias abaixo especificadas, atualizadas monetariamente e acrescidas dos juros de mora, calculadas a partir das datas
especificadas até a data do efetivo recolhimento, fixando-lhe o prazo de 15 (quinze) dias, a contar da notificação, para que comprove, perante este Tribunal (art. 214, III, "a", do RI/TCU),
o recolhimento das referidas quantias aos cofres do Instituto Nacional do Seguro Social, na forma da legislação em vigor:
. .Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
.Data 
de
ocorrência
.Valor
histórico
(R$)
. .16/5/1995
.1.239,73
.7/7/1997
.120,00
.12/2/1999
.130,00
.9/8/2001
.180,00
.8/7/2004
.260,00
.4/6/2007
.380,00
.26/4/2010
.510,00
.24/4/2013
.678,00
. .16/5/1995
.70,00
.11/7/1997
.120,00
.12/2/1999
.130,00
.4/9/2001
.180,00
.2/8/2004
.260,00
.11/6/2007
.380,00
.27/4/2010
.510,00
.25/4/2013
.678,00
. .13/6/1995
.100,00
.1°/8/1997
.120,00
.1°/3/1999
.130,00
.4/9/2001
.180,00
.5/8/2004
.260,00
.2/7/2007
.380,00
.10/5/2010
.510,00
.24/5/2013
.678,00
. .6/7/1995
.100,00
.4/8/1997
.120,00
.3/3/1999
.130,00
.11/9/2001
.180,00
.6/8/2004
.260,00
.3/7/2007
.380,00
.25/5/2010
.510,00
.28/5/2013
.678,00
. .4/8/1995
.100,00
.4/8/1997
.120,00
.5/3/1999
.130,00
.2/10/2001
.180,00
.1°/9/2004
.260,00
.9/7/2007
.380,00
.26/5/2010
.510,00
.24/6/2013
.678,00
. .17/8/1995
.100,00
.5/8/1997
.120,00
.8/3/1999
.130,00
.2/10/2001
.180,00
.6/9/2004
.260,00
.1°/8/2007
.380,00
.08/6/2010
.510,00
.25/6/2013
.678,00
. .4/9/1995
.100,00
.7/8/1997
.120,00
.5/4/1999
.130,00
.10/10/2001
.180,00
.8/9/2004
.260,00
.2/8/2007
.380,00
.24/6/2010
.510,00
.25/6/2013
.678,00
. .8/9/1995
.100,00
.13/8/1997
.120,00
.6/4/1999
.130,00
.1°/11/2001
.180,00
.1°/10/2004
.260,00
.9/8/2007
.380,00
.25/6/2010
.510,00
.25/7/2013
.678,00
. .3/10/1995
.100,00
.1°/9/1997
.120,00
.9/4/1999
.130,00
.8/11/2001
.180,00
.5/10/2004
.260,00
.3/9/2007
.570,00
.8/7/2010
.510,00
.25/7/2013
.678,00
. .4/10/1995
.100,00
.2/9/1997
.120,00
.19/4/1999
.130,00
.3/12/2001
.360,00
.7/10/2004
.260,00
.4/9/2007
.570,00
.26/7/2010
.510,00
.26/7/2013
.678,00
. .3/11/1995
.100,00
.2/9/1997
.120,00
.19/4/1999
.130,00
.4/12/2001
.360,00
.1°/11/2004
.260,00
.10/9/2007
.570,00
.27/7/2010
.510,00
.26/8/2013
.1.017,00
. .3/11/1995
.100,00
.4/9/1997
.120,00
.3/5/1999
.130,00
.11/12/2001
.360,00
.5/11/2004
.260,00
.2/10/2007
.380,00
.9/8/2010
.510,00
.26/8/2013
.1.017,00
. .4/12/1995
.200,00
.5/9/1997
.120,00
.5/5/1999
.130,00
.3/1/2002
.180,00
.8/11/2004
.260,00
.2/10/2007
.380,00
.25/8/2010
.765,00
.24/9/2013
.678,00
. .4/12/1995
.200,00
.11/9/1997
.120,00
.5/5/1999
.130,00
.3/1/2002
.180,00
.1°/12/2004
.520,00
.8/10/2007
.380,00
.26/8/2010
.765,00
.25/9/2013
.678,00
. .20/12/1995
.1.794,53
.1°/10/1997
.120,00
.10/5/1999
.130,00
.8/1/2002
.180,00
.2/12/2004
.520,00
.1°/11/2007
.380,00
.8/9/2010
.765,00
.25/10/2013
.678,00
. .20/12/1995
.200,00
.2/10/1997
.120,00
.14/5/1999
.130,00
.1°/2/2002
.180,00
.7/12/2004
.520,00
.5/11/2007
.380,00
.24/9/2010
.510,00
.25/10/2013
.678,00
. .3/1/1996
.100,00
.2/10/1997
.120,00
.1°/6/1999
.136,00
.4/2/2002
.180,00
.3/1/2005
.260,00
.8/11/2007
.380,00
.27/9/2010
.510,00
.25/11/2013
.1.017,00
. .4/1/1996
.100,00
.6/10/1997
.120,00
.2/6/1999
.136,00
.8/2/2002
.180,00
.4/1/2005
.260,00
.3/12/2007
.570,00
.8/10/2010
.510,00
.26/11/2013
.1.017,00
. .18/1/1996
.100,00
.7/10/1997
.120,00
.8/6/1999
.136,00
.1°/3/2002
.180,00
.7/1/2005
.260,00
.4/12/2007
.570,00
.25/10/2010
.510,00
.23/12/2013
.678,00
. .5/2/1996
.100,00
.13/10/1997
.120,00
.9/6/1999
.136,00
.4/3/2002
.180,00
.3/2/2005
.260,00
.10/12/2007
.570,00
.26/10/2010
.510,00
.23/12/2013
.678,00
. .6/2/1996
.100,00
.3/11/1997
.120,00
.16/6/1999
.136,00
.11/3/2002
.180,00
.10/2/2005
.260,00
.20/12/2007
.380,00
.8/11/2010
.510,00
.27/1/2014
.724,00
. .15/2/1996
.100,00
.4/11/1997
.120,00
.1°/7/1999
.136,00
.2/4/2002
.180,00
.11/2/2005
.260,00
.21/12/2007
.380,00
.24/11/2010
.765,00
.28/1/2014
.724,00
. .4/3/1996
.100,00
.4/11/1997
.120,00
.6/7/1999
.136,00
.2/4/2002
.180,00
.1°/3/2005
.260,00
.8/1/2008
.380,00
.25/11/2010
.765,00
.24/2/2014
.724,00
. .4/3/1996
.100,00
.5/11/1997
.120,00
.8/7/1999
.136,00
.9/4/2002
.180,00
.3/3/2005
.260,00
.25/1/2008
.380,00
.8/12/2010
.765,00
.25/2/2014
.724,00
. .15/3/1996
.100,00
.7/11/1997
.120,00
.13/7/1999
.136,00
.2/5/2002
.200,00
.9/3/2005
.260,00
.28/1/2008
.380,00
.23/12/2010
.510,00
.25/3/2014
.724,00
. .3/4/1996
.100,00
.13/11/1997
.120,00
.2/8/1999
.136,00
.3/5/2002
.200,00
.1°/4/2005
.260,00
.8/2/2008
.380,00
.27/12/2010
.510,00
.25/3/2014
.724,00
. .3/4/1996
.100,00
.2/12/1997
.240,00
.5/8/1999
.136,00
.8/5/2002
.200,00
.4/4/2005
.260,00
.25/2/2008
.380,00
.10/1/2011
.510,00
.24/4/2014
.724,00
. .15/4/1996
.100,00
.2/12/1997
.240,00
.9/8/1999
.136,00
.3/6/2002
.200,00
.8/4/2005
.260,00
.26/2/2008
.380,00
.25/1/2011
.540,00
.25/4/2014
.724,00
. .3/5/1996
.100,00
.2/12/1997
.240,00
.1°/9/1999
.136,00
.4/6/2002
.200,00
.2/5/2005
.260,00
.10/3/2008
.380,00
.8/2/2011
.540,00
.26/5/2014
.724,00
. .6/5/1996
.100,00
.5/12/1997
.240,00
.6/9/1999
.136,00
.10/6/2002
.200,00
.3/5/2005
.260,00
.25/3/2008
.415,00
.22/2/2011
.540,00
.26/5/2014
.724,00
. .15/5/1996
.100,00
.5/12/1997
.240,00
.8/9/1999
.136,00
.1°/7/2002
.200,00
.6/5/2005
.260,00
.26/3/2008
.415,00
.23/2/2011
.540,00
.24/6/2014
.724,00
. .3/6/1996
.112,00
.11/12/1997
.240,00
.9/9/1999
.136,00
.2/7/2002
.200,00
.1°/6/2005
.300,00
.8/4/2008
.415,00
.10/3/2011
.540,00
.25/6/2014
.724,00
. .5/6/1996
.112,00
.2/1/1998
.120,00
.14/9/1999
.136,00
.9/7/2002
.200,00
.3/6/2005
.300,00
.24/4/2008
.415,00
.25/3/2011
.545,00
.25/7/2014
.724,00
. .17/6/1996
.112,00
.5/1/1998
.120,00
.1°/10/1999
.136,00
.1°/8/2002
.200,00
.7/6/2005
.300,00
.25/4/2008
.415,00
.8/4/2011
.545,00
.25/7/2014
.724,00
. .2/7/1996
.112,00
.5/1/1998
.120,00
.5/10/1999
.136,00
.2/8/2002
.200,00
.1°/7/2005
.300,00
.8/5/2008
.415,00
.25/4/2011
.545,00
.25/8/2014
.1.086,00
. .3/7/1996
.112,00
.7/1/1998
.120,00
.8/10/1999
.136,00
.8/8/2002
.200,00
.4/7/2005
.300,00
.26/5/2008
.415,00
.25/4/2011
.545,00
.25/8/2014
.1.086,00
. .15/7/1996
.112,00
.8/1/1998
.120,00
.1°/11/1999
.136,00
.3/9/2002
.200,00
.8/7/2005
.300,00
.27/5/2008
.415,00
.26/4/2011
.545,00
.24/9/2014
.724,00
. .2/8/1996
.112,00
.2/2/1998
.120,00
.9/11/1999
.136,00
.3/9/2002
.200,00
.1°/8/2005
.300,00
.10/6/2008
.415,00
.25/5/2011
.545,00
.25/9/2014
.724,00
. .5/8/1996
.112,00
.3/2/1998
.120,00
.6/12/1999
.272,00
.9/9/2002
.200,00
.2/8/2005
.300,00
.24/6/2008
.415,00
.25/5/2011
.545,00
.27/10/2014
.724,00
. .15/8/1996
.112,00
.3/2/1998
.120,00
.7/12/1999
.272,00
.1°/10/2002
.200,00
.8/8/2005
.300,00
.25/6/2008
.415,00
.24/6/2011
.545,00
.27/10/2014
.724,00
. .3/9/1996
.112,00
.3/2/1998
.120,00
.10/12/1999
.272,00
.2/10/2002
.200,00
.1°/9/2005
.300,00
.8/7/2008
.415,00
.27/6/2011
.545,00
.24/11/2014
.1.086,00
. .3/9/1996
.112,00
.4/2/1998
.120,00
.15/12/1999
.136,00
.8/10/2002
.200,00
.2/9/2005
.300,00
.25/7/2008
.415,00
.25/7/2011
.545,00
.27/11/2014
.1.086,00
. .13/9/1996
.112,00
.9/2/1998
.120,00
.15/12/1999
.272,00
.1°/11/2002
.200,00
.8/9/2005
.300,00
.28/7/2008
.415,00
.26/7/2011
.545,00
.22/12/2014
.724,00
. .23/9/1996
.2.108,32
.12/2/1998
.120,00
.3/1/2000
.136,00
.4/11/2002
.200,00
.3/10/2005
.300,00
.8/8/2008
.415,00
.26/7/2011
.545,00
.23/12/2014
.724,00
. .23/9/1996
.112,00
.2/3/1998
.120,00
.5/1/2000
.136,00
.8/11/2002
.200,00
.4/10/2005
.300,00
.25/8/2008
.622,50
.25/8/2011
.817,50
.26/1/2015
.788,00
. .2/10/1996
.112,00
.3/3/1998
.120,00
.11/1/2000
.136,00
.3/12/2002
.400,00
.7/10/2005
.300,00
.26/8/2008
.622,00
.25/8/2011
.817,50
.26/1/2015
.788,00
. .4/10/1996
.112,00
.3/3/1998
.120,00
.3/2/2000
.136,00
.9/12/2002
.400,00
.1°/11/2005
.300,00
.8/9/2008
.622,50
.26/8/2011
.817,50
.23/2/2015
.788,00
. .16/10/1996
.112,00
.3/3/1998
.120,00
.7/2/2000
.136,00
.9/12/2002
.400,00
.3/11/2005
.300,00
.24/9/2008
.415,00
.26/9/2011
.545,00
.24/2/2015
.788,00
. .16/10/1996
.3.048,76
.5/3/1998
.120,00
.9/2/2000
.136,00
.2/1/2003
.200,00
.8/11/2005
.300,00
.25/9/2008
.415,00
.26/9/2011
.545,00
.25/3/2015
.788,00
. .16/10/1996
.112,00
.9/3/1998
.120,00
.16/2/2000
.136,00
.3/1/2003
.200,00
.1°/12/2005
.600,00
.8/10/2008
.415,00
.27/9/2011
.545,00
.25/3/2015
.788,00
. .16/10/1996
.112,00
.1/4/1998
.120,00
.16/2/2000
.136,00
.8/1/2003
.200,00
.2/12/2005
.600,00
.27/10/2008
.415,00
.25/10/2011
.545,00
.24/4/2015
.788,00
. .4/11/1996
.112,00
.2/4/1998
.120,00
.2/3/2000
.136,00
.4/2/2003
.200,00
.08/12/2005
.600,00
.28/10/2008
.415,00
.26/10/2011
.545,00
.27/4/2015
.788,00
. .4/11/1996
.112,00
.7/4/1998
.120,00
.9/3/2000
.136,00
.5/2/2003
.200,00
.2/1/2006
.300,00
.10/11/2008
.415,00
.26/10/2011
.545,00
.25/5/2015
.788,00
. .5/11/1996
.112,00
.7/4/1998
.120,00
.9/3/2000
.136,00
.10/2/2003
.200,00
.3/1/2006
.300,00
.24/11/2008
.622,50
.24/11/2011
.817,50
.25/5/2015
.788,00
. .7/11/1996
.112,00
.8/4/1998
.120,00
.5/4/2000
.136,00
.5/3/2003
.200,00
.9/1/2006
.300,00
.25/11/2008
.622,50
.25/11/2011
.817,50
.24/6/2015
.788,00
. .14/11/1996
.112,00
.15/4/1998
.120,00
.5/4/2000
.136,00
.5/3/2003
.200,00
.1°/2/2006
.300,00
.8/12/2008
.622,50
.28/11/2011
.817,50
.25/6/2015
.788,00
. .3/12/1996
.224,00
.4/5/1998
.120,00
.10/4/2000
.136,00
.11/3/2003
.200,00
.2/2/2006
.300,00
.22/12/2008
.415,00
.23/12/2011
.545,00
.27/7/2015
.788,00
. .3/12/1996
.224,00
.5/5/1998
.120,00
.2/5/2000
.151,00
.2/4/2003
.200,00
.8/2/2006
.300,00
.23/12/2008
.415,00
.26/12/2011
.545,00
.27/7/2015
.788,00
. .5/12/1996
.224,00
.5/5/1998
.120,00
.8/5/2000
.151,00
.2/4/2003
.200,00
.2/3/2006
.300,00
.8/1/2009
.415,00
.28/12/2011
.545,00
.25/8/2015
.788,00
. .12/12/1996
.3.166,72
.8/5/1998
.120,00
.8/5/2000
.151,00
.8/4/2003
.200,00
.2/3/2006
.300,00
.26/1/2009
.415,00
.25/1/2012
.622,00
.25/8/2015
.788,00
. .12/12/1996
.112,00
.14/5/1998
.120,00
.17/5/2000
.136,00
.5/5/2003
.240,00
.8/3/2006
.300,00
.27/1/2009
.415,00
.26/1/2012
.622,00
.24/9/2015
.1.182,00
. .12/12/1996
.224,00
.1°/6/1998
.130,00
.17/5/2000
.151,00
.5/5/2003
.240,00
.3/4/2006
.300,00
.9/2/2009
.415,00
.27/1/2012
.622,00
.25/9/2015
.1.182,00
. .13/12/1996
.224,00
.2/6/1998
.130,00
.1°/6/2000
.151,00
.8/5/2003
.240,00
.4/4/2006
.300,00
.18/2/2009
.465,00
.23/2/2012
.622,00
.26/10/2015
.788,00
. .13/12/1996
.224,00
.5/6/1998
.130,00
.2/6/2000
.151,00
.2/6/2003
.240,00
.10/4/2006
.300,00
.19/2/2009
.465,00
.24/2/2012
.622,00
.24/11/2015
.1.182,00
. .3/1/1997
.112,00
.8/6/1998
.130,00
.8/6/2000
.151,00
.3/6/2003
.240,00
.2/5/2006
.350,00
.9/3/2009
.465,00
.29/2/2012
.622,00
.27/11/2015
.1.182,00
. .3/1/1997
.112,00
.1°/7/1998
.130,00
.3/7/2000
.151,00
.9/6/2003
.240,00
.3/5/2006
.350,00
.25/3/2009
.465,00
.26/3/2012
.622,00
.22/12/2015
.788,00
. .3/1/1997
.112,00
.2/7/1998
.130,00
.4/7/2000
.151,00
.1°/7/2003
.240,00
.8/5/2006
.350,00
.26/3/2009
.465,00
.27/3/2012
.622,00
.22/12/2015
.788,00
. .8/1/1997
.112,00
.2/7/1998
.130,00
.10/7/2000
.151,00
.2/7/2003
.240,00
.2/6/2006
.350,00
.8/4/2009
.465,00
.27/3/2012
.622,00
.25/1/2016
.880,00
. .8/1/1997
.112,00
.8/7/1998
.130,00
.1°/8/2000
.151,00
.8/7/2003
.240,00
.2/6/2006
.350,00
.24/4/2009
.465,00
.24/4/2012
.622,00
.26/1/2016
.880,00
. .15/1/1997
.112,00
.13/7/1998
.130,00
.2/8/2000
.151,00
.5/8/2003
.240,00
.8/6/2006
.350,00
.27/4/2009
.465,00
.25/4/2012
.622,00
.23/2/2016
.880,00
. .3/2/1997
.112,00
.13/7/1998
.130,00
.8/8/2000
.151,00
.8/8/2003
.240,00
.3/7/2006
.350,00
.11/5/2009
.465,00
.30/4/2012
.622,00
.25/2/2016
.880,00
. .4/2/1997
.112,00
.3/8/1998
.130,00
.1°/9/2000
.151,00
.8/8/2003
.240,00
.4/7/2006
.350,00
.25/5/2009
.465,00
.25/5/2012
.622,00
.24/3/2016
.880,00
. .4/2/1997
.112,00
.4/8/1998
.130,00
.18/9/2000
.151,00
.1°/9/2003
.240,00
.10/7/2006
.350,00
.26/5/2009
.465,00
.28/5/2012
.622,00
.28/3/2016
.880,00
. .5/2/1997
.112,00
.5/8/1998
.130,00
.2/10/2000
.151,00
.2/9/2003
.240,00
.1°/8/2006
.350,00
.8/6/2009
.465,00
.28/5/2012
.622,00
.25/4/2016
.880,00
. .7/2/1997
.112,00
.10/8/1998
.130,00
.11/10/2000
.151,00
.8/9/2003
.240,00
.2/8/2006
.350,00
.24/6/2009
.465,00
.25/6/2012
.622,00
.25/4/2016
.880,00
. .17/2/1997
.112,00
.1°/9/1998
.130,00
.1°/11/2000
.151,00
.1°/10/2003
.240,00
.8/8/2006
.350,00
.25/6/2009
.465,00
.25/6/2012
.622,00
.24/5/2016
.880,00
. .3/3/1997
.112,00
.3/9/1998
.130,00
.3/11/2000
.151,00
.6/10/2003
.240,00
.1°/9/2006
.525,00
.8/7/2009
.465,00
.26/6/2012
.622,00
.25/5/2016
.880,00
. .4/3/1997
.112,00
.8/9/1998
.130,00
.9/11/2000
.151,00
.8/10/2003
.240,00
.4/9/2006
.525,00
.27/7/2009
.465,00
.25/7/2012
.622,00
.24/6/2016
.880,00
. .4/3/1997
.112,00
.15/9/1998
.130,00
.1°/12/2000
.302,00
.3/11/2003
.240,00
.8/9/2006
.525,00
.28/7/2009
.465,00
.25/7/2012
.622,00
.27/6/2016
.880,00
. .4/3/1997
.112,00
.15/9/1998
.130,00
.4/12/2000
.302,00
.4/11/2003
.240,00
.2/10/2006
.350,00
.10/8/2009
.465,00
.26/7/2012
.622,00
.25/7/2016
.880,00
. .7/3/1997
.112,00
.17/9/1998
.130,00
.12/12/2000
.302,00
.10/11/2003
.240,00
.3/10/2006
.350,00
.25/8/2009
.697,50
.27/8/2012
.933,00
.26/7/2016
.880,00
. .13/3/1997
.112,00
.1°/10/1998
.130,00
.2/1/2001
.151,00
.1°/12/2003
.480,00
.9/10/2006
.350,00
.26/8/2009
.697,50
.27/8/2012
.933,00
.25/8/2016
.1.320,00
. .2/4/1997
.112,00
.2/10/1998
.130,00
.3/1/2001
.151,00
.5/12/2003
.480,00
.1°/11/2006
.350,00
.8/9/2009
.697,50
.28/8/2012
.933,00
.26/9/2016
.880,00