Tribunal: TCU
Processo: 029.075/2024-6
Classe: ACÓRDÃO
Órgão julgador: AUGUSTO NARDES
Órgão colegiado: Plenário
Data de julgamento: 2025-07-02
Data de publicação: 2025-07-26

Ementa:
Tomada de Contas Especial instaurada em razão de alterações e homologações de dados no CNIS, de cômputo de tempo extemporâneo de contribuições fictícias, através de GFIP ́s extemporâneas, possibilitando a concessão automática de aposentadorias, sem a devida apresentação de documentos para o preenchimento dos requisitos necessários para as concessões dos benefícios.

Inteiro teor:
VISTOS, relatados e discutidos estes autos de tomada de contas especial instaurada pelo Instituto Nacional do Seguro Social, em razão de alterações e homologações de dados no CNIS, possibilitando a concessão automática de aposentadorias, sem a devida apresentação de documentos para o preenchimento dos requisitos necessários para as concessões dos benefícios; ACORDAM os ministros do Tribunal de Contas da União, reunidos em Sessão de Plenário, ante as razões expostas pelo relator, em: 9.1. considerar revel o responsável Luiz Sérgio Barbosa, para todos os efeitos, dando-se prosseguimento ao processo, com fulcro no art. 12, § 3o, da Lei 8.443/1992; 9.2. julgar irregulares, nos termos dos 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, as contas de Luiz Sérgio Barbosa, 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$) 5/5/2020 2.499,65 4/10/2021 5.271,76 11/6/2019 1.468,36 2/4/2020 4.999,30 2/6/2020 2.499,65 2/2/2021 5.271,76 2/9/2020 4.999,30 5/5/2020 4.999,30 2/8/2019 0,22 3/12/2019 1.427,58 2/8/2019 4.894,56 2/7/2019 4.894,56 2/12/2020 4.999,30 3/3/2020 4.999,30 2/7/2019 0,22 3/9/2019 1.427,58 2/7/2021 5.271,76 5/1/2021 4.999,30 2/10/2020 4.999,30 3/12/2019 4.894,56 5/4/2021 5.271,76 2/9/2021 5.271,76 4/11/2019 4.894,56 2/6/2021 5.271,76 2/7/2020 4.999,30 3/9/2019 4.894,56 2/10/2019 4.894,56 2/6/2021 2.635,88 2/3/2021 5.271,76 2/6/2020 4.999,30 11/6/2019 0,64 3/1/2020 4.894,56 4/5/2021 5.271,76 4/2/2020 4.999,30 3/8/2021 5.271,76 2/7/2021 2.635,88 4/11/2020 4.999,30 4/8/2020 4.999,30 7/10/2021 5.184,39 8/9/2020 842,83 7/5/2021 5.184,39 5/2/2021 5.184,39 6/8/2021 5.184,39 8/9/2020 39.228,60 8/6/2021 5.184,39 8/9/2021 5.184,39 7/7/2021 5.184,39 8/9/2020 30.645,63 8/9/2020 4.916,45 8/12/2020 4.916,45 8/4/2021 5.184,39 8/1/2021 4.916,45 7/7/2021 2.592,20 7/10/2020 4.916,45 8/9/2020 184,90 8/9/2020 2.807,85 8/6/2021 2.592,19 9/11/2020 4.916,45 5/3/2021 5.184,39 8/12/2020 4.916,45 8/4/2019 0,11 7/1/2020 0,56 6/12/2021 1.304,51 4/7/2019 0,10 5/9/2019 0,36 4/9/2020 1.364,52 7/1/2020 1.289,44 5/12/2019 1.289,44 6/7/2020 1.364,52 4/6/2020 950,99 5/8/2021 1.345,18 7/4/2021 1.468,17 6/9/2021 1.345,18 4/2/2021 1.468,17 6/10/2020 1.364,52 5/12/2019 0,70 6/7/2021 1.002,82 7/5/2020 950,99 4/3/2021 1.468,17 7/8/2019 1.289,44 4/6/2020 1.364,52 7/5/2019 1.826,90 5/11/2021 1.345,18 8/4/2019 1.826,90 5/12/2019 761,21 6/7/2021 1.468,17 6/5/2021 1.468,17 7/6/2021 1.468,17 6/2/2020 1.364,52 6/10/2021 1.345,18 7/8/2019 0,56 6/11/2019 1.289,44 7/6/2021 1.002,81 5/9/2019 1.289,44 7/1/2021 1.364,52 4/10/2019 0,56 8/4/2019 60,89 6/4/2020 1.364,52 5/3/2020 1.364,52 4/7/2019 1.826,90 4/12/2020 1.364,52 6/8/2020 1.364,52 7/5/2020 1.364,52 6/11/2020 1.364,52 5/9/2019 761,20 4/10/2019 1.289,44 8/4/2019 0,10 6/11/2019 0,56 7/6/2019 1.826,90 7/10/2021 5.435,11 6/12/2019 2.466,61 6/12/2019 4.933,21 8/6/2021 2.717,55 6/9/2019 2.466,60 8/4/2021 5.435,11 5/6/2020 5.154,21 8/11/2021 5.435,11 5/3/2021 5.435,11 8/1/2020 4.933,21 6/3/2020 5.154,21 8/5/2020 2.577,10 8/5/2020 5.154,21 6/9/2019 0,46 3/9/2019 0,13 8/1/2021 5.154,21 7/7/2020 5.154,21 7/4/2020 5.154,21 7/7/2021 2.717,56 11/10/2019 4.933,21 3/9/2019 300,54 5/2/2021 5.435,11 7/8/2020 5.154,21 11/10/2019 0,06 3/9/2019 36.338,78 7/7/2021 5.435,11 7/10/2020 5.154,21 6/8/2021 5.435,11 8/9/2020 5.154,21 7/2/2020 5.154,21 6/9/2019 4.933,21 7/5/2021 5.435,11 7/12/2020 5.154,21 9/11/2020 5.154,21 7/11/2019 4.933,21 8/6/2021 5.435,11 8/9/2021 5.435,11 5/6/2020 2.577,11 6/3/2020 4.202,49 7/2/2020 4.202,49 8/6/2021 2.215,76 8/5/2020 4.202,49 8/5/2020 2.101,24 5/3/2021 4.431,52 7/12/2020 4.202,49 8/1/2021 4.202,49 8/9/2020 4.202,49 15/10/2019 16,82 15/10/2019 4.114,45 7/8/2020 4.202,49 6/8/2021 4.431,52 19/12/2019 4.114,45 8/1/2020 4.114,45 15/10/2019 0,17 5/6/2020 2.101,25 7/10/2020 4.202,49 8/9/2021 4.431,52 7/4/2020 4.202,49 6/12/2019 2.400,09 7/7/2021 2.215,76 5/6/2020 4.202,49 15/10/2019 0,62 7/10/2021 4.431,52 6/12/2019 4.114,45 8/4/2021 4.431,52 8/6/2021 4.431,52 7/5/2021 4.431,52 19/12/2019 0,17 15/10/2019 13.577,68 7/7/2020 4.202,49 7/7/2021 4.431,52 9/11/2020 4.202,49 5/2/2021 4.431,52 6/6/2019 5.548,72 4/6/2020 2.898,65 6/8/2019 0,19 11/3/2019 2.298,40 7/1/2020 0,19 11/3/2019 0,19 10/7/2020 5.797,30 6/11/2020 5.797,30 6/3/2020 0,56 5/12/2019 5.548,72 4/10/2019 5.548,72 5/9/2019 5.548,72 4/4/2019 0,19 4/6/2020 5.797,30 7/6/2021 6.113,25 6/7/2021 6.113,25 13/4/2020 0,56 5/8/2021 6.113,25 4/6/2020 0,77 11/3/2019 0,79 11/3/2019 137,74 13/5/2019 5.548,72 13/5/2019 0,19 12/5/2020 5.797,30 11/3/2019 5.548,72 4/3/2021 6.113,25 7/4/2021 6.113,25 4/9/2020 5.797,30 6/7/2021 3.056,63 7/1/2020 5.548,72 4/7/2019 0,19 11/3/2019 0,60 6/11/2019 5.548,72 4/12/2020 5.797,30 6/2/2020 0,56 6/5/2021 6.113,25 5/12/2019 2.774,36 6/8/2020 5.797,30 4/7/2019 5.548,72 5/9/2019 0,83 4/4/2019 5.548,72 6/11/2019 0,19 4/2/2021 6.113,25 12/5/2020 2.898,65 6/2/2020 5.797,30 5/12/2019 0,48 6/3/2020 5.797,30 11/3/2019 21.696,97 13/4/2020 5.797,30 6/9/2021 6.113,25 12/5/2020 0,91 6/8/2019 5.548,72 6/6/2019 0,19 6/10/2021 6.113,25 7/1/2021 5.797,30 6/10/2020 5.797,30 11/3/2019 11.064,90 10/7/2020 0,56 4/10/2019 0,19 11/3/2019 19,85 5/9/2019 2.774,36 7/6/2021 3.056,62 3/5/2021 2.933,32 2/3/2020 3.028,48 1/10/2019 4.314,76 1/9/2020 3.028,48 1/4/2021 2.933,32 2/9/2019 4.314,76 1/10/2019 0,24 1/6/2020 2.203,55 1/10/2021 2.828,92 1/2/2021 2.933,32 1/7/2021 2.834,39 1/6/2021 2.933,32 3/8/2020 3.028,48 1/9/2021 2.834,39 3/2/2020 3.028,48 1/7/2020 3.028,48 2/9/2019 0,77 4/5/2020 2.203,54 2/12/2019 1.258,47 1/3/2021 2.933,32 1/8/2019 0,24 1/11/2019 3.149,98 4/5/2020 3.242,31 3/11/2020 4.051,75 1/6/2020 3.028,48 2/1/2020 2.936,15 11/6/2019 0,58 2/9/2019 1.258,47 4/1/2021 2.814,68 1/7/2019 0,24 1/7/2021 2.323,64 1/12/2020 3.260,63 1/10/2020 3.028,48 2/8/2021 2.834,39 1/7/2019 4.314,76 1/6/2021 2.323,63 1/8/2019 4.314,76 1/4/2020 3.028,48 2/12/2019 3.149,98 11/6/2019 1.294,42 4/8/2021 2.791,54 3/9/2021 2.791,54 5/5/2021 2.791,54 3/9/2020 2.661,66 5/7/2021 2.791,54 5/10/2020 2.661,66 5/6/2020 0,28 4/6/2021 1.395,77 5/8/2020 2.661,66 5/6/2020 2.661,66 5/11/2020 2.661,66 5/7/2021 1.395,77 5/10/2021 2.791,54 3/3/2021 2.791,54 6/4/2021 2.791,54 4/6/2021 2.791,54 3/2/2021 2.791,54 5/6/2020 88,72 6/1/2021 2.661,66 3/12/2020 2.661,66 5/6/2020 0,72 5/6/2020 1.774,44 3/7/2020 2.661,66 2/8/2021 4.612,81 2/3/2020 4.374,41 2/12/2019 4.256,92 2/9/2019 4.256,92 2/5/2019 2.270,35 1/9/2020 4.374,41 1/9/2021 4.612,81 1/7/2021 2.306,41 1/7/2020 4.374,41 1/8/2019 4.256,92 1/6/2021 4.612,81 1/2/2021 4.612,81 1/6/2020 4.374,41 1/4/2021 4.612,81 3/6/2019 4.256,92 2/9/2019 1.596,34 1/7/2019 4.256,92 2/5/2019 0,12 1/3/2021 4.612,81 1/11/2019 4.256,92 4/1/2021 4.374,41 3/11/2020 4.374,41 4/5/2020 4.374,41 3/2/2020 4.374,41 1/6/2020 2.187,21 2/12/2019 1.596,35 1/10/2021 4.612,81 1/10/2019 4.256,92 3/5/2021 4.612,81 1/12/2020 4.374,41 1/10/2020 4.374,41 2/1/2020 4.256,92 1/4/2020 4.374,41 1/7/2021 4.612,81 1/6/2021 2.306,40 4/5/2020 2.187,20 3/8/2020 4.374,41 10/3/2020 0,99 5/6/2020 2.873,55 10/3/2020 0,03 7/10/2021 6.060,31 7/12/2020 5.747,10 8/9/2021 6.060,31 8/6/2021 6.060,31 10/3/2020 5.747,10 10/3/2020 10,72 10/3/2020 63,80 10/3/2020 11.394,25 8/9/2020 5.747,10 8/5/2020 5.747,10 7/7/2021 6.060,31 7/7/2021 3.030,16 10/3/2020 3.576,52 9/11/2020 5.747,10 7/5/2021 6.060,31 7/8/2020 5.747,10 5/3/2021 6.060,31 10/3/2020 941,19 6/8/2021 6.060,31 8/1/2021 5.747,10 5/6/2020 5.747,10 8/6/2021 3.030,15 5/2/2021 6.060,31 7/10/2020 5.747,10 7/7/2020 5.747,10 7/4/2020 0,99 10/3/2020 0,73 8/5/2020 2.873,55 8/4/2021 6.060,31 7/4/2020 5.747,10 6/10/2021 3.604,21 6/11/2020 3.417,94 8/3/2021 0,79 30/4/2020 3.417,94 6/9/2021 3.604,21 9/3/2020 3.417,94 8/5/2020 1.708,97 7/1/2020 3.358,83 8/6/2020 0,09 8/10/2019 0,47 4/12/2020 3.417,94 5/12/2019 0,11 8/3/2021 3.604,21 5/8/2021 3.604,21 7/6/2021 3.604,21 7/11/2019 3.358,83 8/9/2020 3.417,94 6/7/2021 3.604,21 8/5/2020 0,09 7/10/2020 0,06 9/3/2020 0,06 8/2/2021 3.604,21 30/4/2020 0,06 5/12/2019 839,70 7/1/2020 0,17 6/11/2020 0,06 7/1/2021 3.417,94 7/6/2021 1.802,10 8/6/2020 3.417,94 7/2/2020 0,06 7/2/2020 3.417,94 7/11/2019 0,17 8/9/2020 0,06 7/7/2020 3.417,94 5/12/2019 3.358,83 7/8/2020 0,06 7/8/2020 3.417,94 7/1/2021 0,06 7/10/2020 3.417,94 6/7/2021 1.802,11 7/7/2020 0,06 7/4/2021 3.604,21 8/10/2019 1.343,53 8/2/2021 0,79 6/5/2021 3.604,21 8/5/2020 3.417,94 7/4/2021 0,79 8/6/2020 1.708,97 8/2/2021 4.940,35 9/6/2020 2.342,51 9/8/2021 4.940,35 8/1/2021 4.685,02 8/11/2019 4.593,61 5/7/2021 2.470,18 7/8/2019 0,82 9/7/2020 4.685,02 4/9/2019 1.339,80 7/4/2021 4.940,35 22/9/2021 4.940,35 22/9/2021 0,88 2/7/2019 3.215,52 7/12/2020 4.685,02 17/11/2021 0,88 7/4/2021 0,88 8/2/2021 0,88 20/10/2021 4.940,35 5/5/2021 4.940,35 9/10/2019 0,82 3/1/2020 0,82 5/3/2021 4.940,35 4/9/2019 4.593,61 5/3/2021 0,88 9/8/2021 0,88 20/10/2021 0,88 6/10/2020 4.685,02 7/4/2020 4.685,02 6/3/2020 4.685,02 7/2/2020 4.685,02 4/9/2019 0,02 7/12/2020 0,49 5/7/2021 4.940,35 3/1/2020 4.593,61 7/8/2019 4.593,61 7/6/2021 0,71 8/5/2020 2.342,51 5/5/2021 0,88 6/12/2019 0,67 9/6/2020 4.685,02 7/6/2021 4.940,35 8/5/2020 4.685,02 9/10/2019 4.593,61 8/11/2019 0,82 8/9/2020 4.685,02 17/11/2021 4.940,35 6/12/2019 4.593,61 10/11/2020 4.685,02 10/8/2020 4.685,02 8/5/2020 0,49 5/7/2021 0,93 7/6/2021 2.470,17 6/12/2019 1.339,80 9/6/2020 0,51 6/5/2021 5.941,16 4/3/2021 5.941,16 6/7/2021 2.970,58 6/11/2020 5.634,11 7/5/2020 5.634,11 5/3/2020 5.634,11 6/10/2020 5.634,11 7/6/2021 2.970,58 4/9/2020 5.634,11 4/6/2020 2.817,06 6/7/2021 5.941,16 6/4/2020 5.634,11 6/9/2021 5.941,16 7/1/2021 5.634,11 6/11/2019 1,93 7/4/2021 5.941,16 6/11/2019 0,67 5/8/2021 5.941,16 6/7/2020 5.634,11 6/2/2020 5.634,11 5/12/2019 5.524,73 6/11/2019 0,21 4/2/2021 5.941,16 7/5/2020 2.817,05 6/11/2019 13.811,82 6/10/2021 5.941,16 5/12/2019 2.762,36 4/6/2020 5.634,11 6/8/2020 5.634,11 4/12/2020 5.634,11 6/11/2019 5.524,73 7/6/2021 5.941,16 7/1/2020 5.524,73 5/11/2021 5.941,16 12/7/2019 0,19 7/7/2021 0,57 1/6/2021 3.856,39 6/9/2021 3.856,39 1/4/2021 0,22 3/2/2021 3.856,39 4/9/2019 896,43 1/10/2019 3.585,73 6/1/2020 3.585,73 9/8/2019 0,32 1/7/2020 3.657,08 2/12/2020 0,15 12/6/2020 0,88 4/5/2020 0,12 4/9/2019 3.585,73 5/11/2020 0,66 3/8/2020 3.657,08 4/11/2019 0,32 4/11/2019 3.585,73 7/10/2021 0,22 4/8/2021 3.856,39 3/5/2021 0,22 2/3/2021 0,22 7/2/2020 3.657,08 1/10/2020 3.657,08 7/7/2021 3.856,39 2/3/2020 0,66 7/2/2020 0,66 6/1/2020 0,30 1/4/2021 3.856,39 1/4/2020 0,66 4/8/2021 0,22 9/8/2019 3.585,73 4/1/2021 0,66 1/10/2020 0,64 2/3/2021 3.856,39 1/4/2020 3.657,08 1/11/2021 3.856,39 3/12/2019 896,43 3/12/2019 3.585,73 7/7/2021 1.928,20 2/12/2020 3.657,08 5/11/2020 3.657,08 3/8/2020 0,66 4/5/2020 3.657,08 12/7/2019 1.553,81 12/6/2020 3.657,08 2/9/2020 0,66 1/10/2019 0,32 12/6/2020 1.828,54 2/9/2020 3.657,08 4/5/2020 1.828,54 1/11/2021 0,22 4/9/2019 0,89 3/12/2019 0,93 7/10/2021 3.856,39 3/2/2021 0,22 1/7/2020 0,66 1/6/2021 0,03 1/6/2021 1.928,19 4/1/2021 3.657,08 2/3/2020 3.657,08 6/9/2021 0,22 3/5/2021 3.856,39 11/1/2021 5.014,17 9/1/2018 4.545,92 7/12/2020 0,64 6/8/2020 0,03 9/3/2017 0,21 8/4/2021 5.287,44 4/7/2019 0,87 6/9/2016 2.132,63 8/11/2018 0,15 6/6/2016 0,02 5/9/2019 4.799,17 6/12/2018 0,70 6/11/2020 0,39 8/3/2021 0,67 6/12/2016 2.132,64 6/2/2017 4.545,92 8/6/2017 4.545,92 6/8/2019 0,98 18/5/2016 0,18 6/7/2021 0,35 7/5/2020 0,87 6/2/2018 0,17 6/9/2016 0,86 6/4/2018 0,17 6/11/2020 5.014,17 7/8/2017 4.545,92 7/7/2017 0,21 7/6/2018 4.640,02 9/1/2018 0,21 10/7/2018 0,64 6/12/2016 4.265,27 6/5/2021 5.287,44 7/10/2019 0,70 7/11/2019 0,70 8/8/2018 0,15 11/1/2021 0,95 18/5/2016 896,25 7/11/2016 4.265,27 10/2/2021 5.287,44 8/1/2020 0,70 7/3/2018 0,17 15/3/2019 0,98 18/5/2016 1.715,60 9/1/2019 4.640,02 7/10/2016 0,81 13/9/2021 5.287,44 6/2/2018 4.640,02 10/7/2020 5.014,17 18/5/2016 15.920,84 7/5/2020 5.014,17 4/8/2016 4.265,27 18/5/2016 0,02 6/8/2020 5.014,17 5/1/2017 0,81 8/5/2017 4.545,92 6/12/2018 2.320,01 5/3/2020 5.014,17 5/8/2021 0,36 13/11/2017 0,21 6/7/2021 2.643,72 10/7/2018 4.640,02 18/5/2016 16.913,27 7/10/2020 0,03 8/3/2021 5.287,44 5/9/2019 0,52 8/8/2018 4.640,02 9/9/2020 0,03 5/12/2019 4.799,17 9/9/2020 5.014,17 5/6/2020 0,66 6/12/2016 0,17 6/9/2017 0,25 8/1/2020 4.799,17 6/9/2018 0,14 19/10/2021 5.287,44 7/5/2020 2.507,08 6/5/2021 0,67 6/4/2018 4.640,02 8/4/2020 0,95 7/2/2020 5.014,17 6/6/2019 4.799,17 7/12/2017 2.272,96 4/10/2018 0,15 7/5/2018 4.640,02 8/5/2017 0,21 13/11/2017 4.545,92 19/10/2021 0,36 6/9/2016 4.265,27 7/2/2020 0,95 9/10/2017 0,21 6/7/2016 4.265,27 13/9/2021 0,36 8/6/2017 0,21 6/9/2017 4.545,92 7/11/2019 4.799,17 15/3/2019 4.799,17 8/6/2021 5.287,44 9/10/2017 4.545,92 5/6/2020 5.014,17 11/2/2019 4.799,17 6/9/2018 2.320,01 7/11/2016 0,81 18/5/2016 4.265,27 9/5/2019 4.799,17 8/6/2021 2.643,72 5/8/2021 5.287,44 5/9/2019 2.399,58 4/10/2018 4.640,02 9/1/2019 0,15 6/9/2017 2.272,96 7/7/2017 4.545,92 9/3/2017 4.545,92 5/1/2017 4.265,27 8/4/2019 0,98 5/12/2019 2.399,59 18/5/2016 198,26 5/6/2020 2.507,09 4/7/2019 4.799,17 10/2/2021 0,67 6/12/2018 4.640,02 6/9/2018 4.640,02 8/4/2019 4.799,17 10/7/2020 0,03 7/8/2017 0,21 7/10/2019 4.799,17 6/7/2016 0,70 6/6/2019 0,98 7/12/2017 4.545,92 18/5/2016 0,61 6/2/2017 0,21 11/2/2019 0,98 6/6/2016 4.265,27 5/12/2019 0,10 6/8/2019 4.799,17 6/4/2017 4.545,92 7/5/2018 0,75 7/12/2020 5.014,17 6/7/2021 5.287,44 7/10/2020 5.014,17 8/4/2021 0,67 7/12/2017 0,71 7/3/2018 4.640,02 9/5/2019 0,98 7/6/2018 0,75 6/4/2017 0,21 8/4/2020 5.014,17 8/6/2021 0,64 7/10/2016 4.265,27 4/8/2016 0,70 5/9/2019 156,00 5/3/2020 0,95 8/11/2018 4.640,02 4/9/2020 0,73 5/3/2020 5.237,38 10/1/2020 5.127,65 4/10/2019 5.127,65 3/7/2020 5.237,38 5/7/2021 5.522,81 5/8/2020 0,73 4/10/2019 0,10 6/10/2020 0,73 6/10/2020 5.237,38 3/6/2020 0,25 4/9/2019 1.495,56 6/5/2020 2.618,69 3/7/2019 5.127,65 8/6/2021 5.522,81 8/6/2021 2.761,40 6/9/2021 5.522,81 6/12/2019 0,71 5/7/2021 0,74 6/2/2020 0,73 5/2/2021 5.522,81 5/11/2020 5.237,38 3/6/2020 5.237,38 6/5/2020 5.237,38 6/12/2019 1.495,56 5/3/2021 0,34 5/5/2021 5.522,81 7/4/2021 5.522,81 5/5/2021 0,04 6/12/2019 5.127,65 11/6/2019 1.538,29 12/8/2019 5.127,65 5/11/2020 0,38 6/1/2021 5.237,38 12/11/2019 5.127,65 3/6/2020 2.618,69 4/12/2020 5.237,38 5/7/2021 2.761,41 3/7/2020 0,73 7/4/2021 0,34 5/8/2020 5.237,38 6/9/2021 0,13 12/11/2019 0,72 4/12/2020 0,45 3/7/2019 0,10 10/8/2021 5.522,81 5/3/2020 0,73 10/8/2021 0,13 6/1/2021 0,96 13/4/2020 0,73 4/9/2019 5.127,65 8/6/2021 0,73 4/9/2020 5.237,38 5/3/2021 5.522,81 13/4/2020 5.237,38 5/2/2021 0,34 11/6/2019 0,71 6/5/2020 0,04 12/8/2019 0,10 6/2/2020 5.237,38 4/9/2019 0,54 19/6/2019 0,78 19/6/2019 1.883,22 3/7/2019 5.136,07 3/7/2019 0,98 5/8/2019 5.136,07 5/8/2019 0,98 4/9/2019 0,96 4/9/2019 5.136,07 4/9/2019 1.498,02 3/10/2019 5.136,07 3/10/2019 0,98 5/11/2019 0,98 5/11/2019 4.218,07 4/12/2019 1.498,02 4/12/2019 3.759,07 4/12/2019 0,22 6/1/2020 0,98 6/1/2020 3.759,07 5/2/2020 0,95 5/2/2020 3.639,33 4/3/2020 0,95 4/3/2020 3.639,33 3/4/2020 0,95 3/4/2020 3.639,33 6/5/2020 2.622,99 6/5/2020 3.868,98 6/5/2020 0,31 3/6/2020 2.622,99 3/6/2020 3.639,33 3/6/2020 0,24 3/7/2020 3.639,33 3/7/2020 0,95 5/8/2020 3.639,33 5/8/2020 0,95 3/9/2020 3.639,33 3/9/2020 0,95 5/10/2020 3.639,33 5/10/2020 0,95 5/11/2020 3.639,33 5/11/2020 0,95 3/12/2020 3.868,98 3/12/2020 0,65 6/1/2021 0,44 6/1/2021 3.870,84 3/2/2021 0,16 3/2/2021 4.156,74 3/3/2021 0,16 3/3/2021 4.156,74 6/4/2021 0,16 6/4/2021 3.898,74 5/5/2021 3.666,94 5/5/2021 0,96 4/6/2021 2.765,94 4/6/2021 0,02 4/6/2021 3.666,94 5/7/2021 0,92 5/7/2021 2.765,94 5/7/2021 3.666,94 4/8/2021 0,96 4/8/2021 3.666,94 3/9/2021 0,96 3/9/2021 3.666,94 5/10/2021 0,96 5/10/2021 3.666,94 9.3. aplicar a Luiz Sérgio Barbosa a multa prevista no art. 57 da Lei 8.443/1992 c/c o art. 267 do Regimento Interno do TCU, no valor de R$ 400.000,00 (quatrocentos mil reais), fixando-lhe o prazo de quinze dias, a contar da notificação, para que comprove, perante o Tribunal (art. 214, inciso III, alínea "a", do Regimento Interno do TCU), o recolhimento da dívida aos cofres do Tesouro Nacional, atualizada monetariamente desde a data deste acórdão até a data do efetivo recolhimento, se paga após o vencimento, na forma da legislação em vigor; 9.4. considerar grave a infração cometida e inabilitar Luiz Sérgio Barbosa para o exercício de cargo em comissão ou função de confiança no âmbito da Administração Pública por 5 (cinco) anos, com fundamento no art. 60 da Lei 8.443/1992; 9.5. autorizar, desde logo, a cobrança judicial das dívidas, caso não atendida a notificação, na forma do disposto no art. 28, inciso II, da Lei 8.443/1992; 9.6. autorizar, desde logo, se requerido, com fundamento no art. 26, da Lei 8.443/1992, c/c o art. 217, § 1o, do Regimento Interno do TCU, o parcelamento das dívidas em até 36 parcelas, incidindo, sobre cada parcela, corrigida monetariamente, os correspondentes acréscimos legais, fixando-lhe o prazo de quinze dias, a contar do recebimento da notificação, para comprovar, perante o Tribunal, o recolhimento da primeira parcela, e de trinta dias, a contar da parcela anterior, para comprovar os recolhimentos das demais parcelas, devendo incidir, sobre cada valor mensal, atualizado monetariamente, os juros de mora devidos, no caso do débito, na forma prevista na legislação em vigor, alertando o responsável de que a falta de comprovação do recolhimento de qualquer parcela importará o vencimento antecipado do saldo devedor, nos termos do § 2o do art. 217 do Regimento Interno deste Tribunal; e 9.7. dar ciência desta deliberação ao responsável, ao Instituto Nacional do Seguro Social e à Procuradoria da República no Estado de São Paulo.