tribunal de contas 2012_[relatório] acompanhamento da execução do orçamento da segurança social...

Upload: luiz-carvalho

Post on 04-Apr-2018

213 views

Category:

Documents


0 download

TRANSCRIPT

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    1/84

    Mfdiwmecmijeqd amJsjfzd ad D{mijeqd am

    Vjnz{mem Vdf`ml

    #hmej`{d m ajxjik{d aj ;7==)

    W{df% e% 7;$;7=;MJDVV

    [jlmq{`d e%2$;7=;MJDVV

    L`vkdm

    vjqjik{d$;7=;

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    2/84

    Q{`kzeml aj Fdeqmv

    =

    EA@FJ

    MK[JR@MQZ[MV V@NLMV J VIKDLDV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :

    NLDVV[@D NJ[ML %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2

    JE]ZMA[MIJEQD IMF[DJFDEI@FD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >

    @% VEQJVJ FDEFLZV@RM %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 3

    @@% FDEV@AJ[MJV NJ[M@V %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ==

    @@%= FDEQ[DLD AM JSJFZD D[MIJEQML WJLD Q[@KZEML AJ FDEQMV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%% ==

    @@%; IJQDADLDN@M%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ==

    @@%6 L@I@QMJV J FDEA@F@DEMEQJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =;

    @@%1 JSJ[FF@D AD FDEQ[MA@Q[@D %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =6

    @@@% MEL@VJ AM JSJFZD AD DVV AJ HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =1

    @@@%= @EQ[DAZD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =1

    @@@%; JSJFZD D[MIJEQML NLDKML%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =:

    @@@%6 JSJFZD D[MIJEQML WD[ FLMVV@B@FMD JFDEI@FM %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%% =:

    @@@%6%= [jfj`qmv %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =:

    @@@%6%; Ajvwjvmv %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =>

    @@@%6%6 Jrdlzd amv [jfj`qm j Ajvwjvm Jbjq`rmv %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =3@@@%6%1 Vmlad am Jsjfzd Jbjq`rm %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;;

    @@@%1 BDEQJV AJ B@EMEF@MIJEQD J MWL@FMJV AJ BZEADV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%%%%%%%%%%%%% ;6

    @@@%1%= Bdeqjv aj [jfj`qm %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;6

    @@@%1%; Mwl`fmjv aj Bzeadv %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;:

    @@@%1%6 Jrdlzd amv Fdeq{`kz`jv j Wjevjv %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;0

    @@@%:JSJFZD D[MIJEQML WD[ FDIWDEJEQJV AD V@VQJIM AJ VJNZ[MEM VDF@ML %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 66

    @@@%:%= Je}zma{mijeqd %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 66

    @@@%:%; V`vqjim W{jr`ajef`ml %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 66@@@%:%;%= V`vqjim W{jr`ajef`ml [jwm{q`d %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62@@@% :%;%; V`vqjim W{jr`ajef`ml Fmw`qml`xmd%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62

    @@@%:%6 V`vqjim aj W{dqjd Vdf`ml aj F`amame`m %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>@@@%:%6%= Vzkv`vqjim aj Vdl`am{`jamaj %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 60@@@%:%6%; Vzkv`vqjim aj W{dqjd Bmi`l`m{ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 60@@@%:%6%6 Vzkv`vqjim aj Md Vdf`ml %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 17

    @@@%:%1 [jfj`qm j Ajvwjvm Jbjq`rmv %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 17

    @@@%:%: Vmlad aj Jsjfzd Jbjq`rm %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1=

    MEJSD = BZEAD AJ JVQMK@L@XMD B@EMEFJ@[M AM VJNZ[MEM VDF@ML %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1:

    @% @EQ[DAZD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1:

    @@% JE]ZMA[MIJEQD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1:

    @@@% JRDLZD B@EMEFJ@[M %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 12@@@%= RMLD[ AM FM[QJ@[M%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 12

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    3/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    ;

    @@@%; AJVMN[JNMD AD RMLD[ MF[JVFJEQMAD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 12

    @@@%6 JVQ[ZQZ[M AM FM[QJ@[M %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1>

    @@@%1 FZIW[@IJEQD ADV L@I@QJV [JNZLMIJEQM[JV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 10

    @@@%: JRDLZD AJ IA@D W[MXD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 10

    @R% [JEA@K@L@AMAJ AD BJBVV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :7

    MEJSD ; IMWMV AJ JSJFZD D[MIJEQML %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :=

    @% [JFJ@QMV J AJVWJVMV AM VJNZ[MEM VDF@ML WD[ FLMVV@B@FMD JFDEI@FM %%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :=

    @@% [JFJ@QMV J AJVWJVMV AD V@VQJIM W[JR@AJEF@ML [JWM[Q@D %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :6

    @@@% [JFJ@QMV J AJVWJVMV AD V@VQJIM W[JR@AJEF@ML FMW@QML@XMD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ::

    @R% [JFJ@QMV J AJVWJVMV AD VZKV@VQJIM AJ VDL@AM[@JAMAJ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :>

    R% [JFJ@QMV J AJVWJVMV AD VZKV@VQJIM AJ W[DQJD BMI@L@M[ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :3

    R@% [JFJ@QMV J AJVWJVMV AD VZKV@VQJIM AJ MD VDF@ML %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :0

    MEJSD 6 @EA@FMAD[JV JFDEI@FDV J VDF@M@V %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2=

    MEJSD 1 V[@JV AJ RM[@MD CDILDNM AM JSJFZD D[MIJEQML %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2;

    MEJSD : FM@SM NJ[ML AJ MWDVJEQMJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26

    NLDVV[@D %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26

    @% @EQ[DAZD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26

    @@% JRDLZD AMV BDEQJV AJ B@EMEF@MIJEQD J AM MWL@FMD AJ [JFZ[VDV AM FNM %%%%%%%%%%%%%%%%%%%%%% 2:

    @@%= BDEQJV AJ B@EMEF@MIJEQD %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:

    @@%; MWL@FMD AJ [JFZ[VDV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 23

    @@%6 W[@EF@WM@V BLZSDV B@EMEFJ@[DV AM FNM JI WJ[FJEQMNJI AD W@K %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%%%%% 20

    @@%1 WJVD [JLMQ@RD AMV W[@EF@WM@V BDEQJV AJ B@EMEF@MIJEQD EMV AJVWJVMV FDI WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >7

    @@%: AR@AM%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >=

    @@@% FM[MFQJ[@XMD BV@FM ADV MWDVJEQMADV, WJEV@DE@VQMV J VZKVF[@QD[JV AM FNM %%%%%%%%%%%%%%%%%%% >=

    @@@%= MWDVJEQMADV AM FNMEIJ[D J @AMAJ%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >;

    @@@%; VZKVF[@QD[JV AM FNMEIJ[D J @AMAJ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >6

    @R% WJEVJV IA@MV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >1

    R% JRDLZD AM V@QZMD ADV BZEADV AJ WJEVJV FDEVQ@QZADV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >2

    ea`fj aj ]zma{dv

    ]ZMA[D 7=VV[JFJ@QMV WD[ FLMVV@B@FMD JFDEI@FM HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =2

    ]ZMA[D 7;VVAJVWJVMV WD[ FLMVV@B@FMD JFDEI@FM HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% =3

    ]ZMA[D 76VVD[@NJEV AM [JFJ@QM AM VJNZ[MEM VDF@ML HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;1

    ]ZMA[D 71VVMWL@FMJV AJ BZEADV HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%% ;2

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    4/84

    Q{`kzeml aj Fdeqmv

    6

    ]ZMA[D 7:VVJSJFZD D[MIJEQML AD V@VQJIM W[JR@AJEF@ML HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:

    ]ZMA[D 72VVJSJFZD D[MIJEQML AD V@VQJIM AJ W[DQJD VDF@ML AJ F@AMAME@M HMEJ@[D M AJXJIK[D AJ ;7==63]ZMA[D 7>VVVMLAD AJ JSJFZD JBJQ@RM WD[ FDIWDEJEQJV J VZKV@VQJIMV HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%% 1;

    ]ZMA[D 73BJBVVJRDLZD AM FM[QJ@[M %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 12

    ]ZMA[D 70BJBVVAJVMN[JNMD AM RM[@MD AD RMLD[ AM FM[QJ@[M %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%% 1>

    ]ZMA[D =7BJBVVJVQ[ZQZ[M AM FM[QJ@[M %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 13

    ]ZMA[D ==BJBVVL@I@QJV [JNZLMIJEQM[JV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 10

    ]ZMA[D =;BJBVVQMSM AJ [JEA@K@L@AMAJ%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :7

    ]ZMA[D =6IMWMV[JFJ@QMV AM VJNZ[MEM VDF@ML HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :=

    ]ZMA[D =1IMWMVAJVWJVM AM VJNZ[MEM VDF@ML HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :;

    ]ZMA[D =:IMWMV[JFJ@QMV AD V@VQJIM W[JR@AJEF@ML[JWM[Q@D HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%% :6

    ]ZMA[D =2IMWMVAJVWJVMV AD V@VQJIM W[JR@AJEF@ML[JWM[Q@D HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%% :1]ZMA[D =>IMWMV[JFJ@QMV AD V@VQJIM W[JR@AJEF@MLFMW@QML@XMD HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%% ::

    ]ZMA[D =3IMWMVAJVWJVMV AD V@VQJIM W[JR@AJEF@MLFMW@QML@XMD HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%% :2

    ]ZMA[D =0IMWMV[JFJ@QMV AD VZKV@VQJIM AJ VDL@AM[@JAMAJ HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :>

    ]ZMA[D ;7IMWMVAJVWJVMV AD VZKV@VQJIM AJ VDL@AM[@JAMAJ HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :>

    ]ZMA[D ;=IMWMV[JFJ@QMV AD VZKV@VQJIM AJ W[DQJD BMI@L@M[ HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%% :3

    ]ZMA[D ;;IMWMVAJVWJVMV AD VZKV@VQJIM W[DQJD BMI@L@M[ HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :3

    ]ZMA[D ;6IMWMV[JFJ@QMV AD VZKV@VQJIM AJ MD VDF@ML HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :0

    ]ZMA[D ;1IMWMVAJVWJVMV AD VZKV@VQJIM AJ MD VDF@MLHMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 27

    ]ZMA[D ;:@JV@EA@FMAD[JV JFDEI@FDV J VDF@M@V %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2=

    ]ZMA[D ;2FNMBDEQJV AJ B@EMEF@MIJEQD%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22

    ]ZMA[D ;>FNMMWL@FMD AJ [JFZ[VDV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 23]ZMA[D ;3FNMJVFMLJV JQ[@DV ADV MWDVJEQMADV AM FNM %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%% >6

    ]ZMA[D ;0FNMJVFMLJV JQ[@DV ADV VZKVF[@QD[JV AM FNM%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%% >6

    ]ZMA[D 67FNMJRDLZD ADV BZEADV AJ WJEVJV @EQJN[MADV EM FNM %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%% >2

    ]ZMA[D 6=FNMEIJ[D QDQML AJ MWDVJEQMADV$[JBD[IMADV BZEADV AJ WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >0

    ]ZMA[D 6;FNMWJEVJV WMNMV WJLDV BZEADV AJ WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%% 37

    ]ZMA[D 66FNMFDEQ[@KZ@JV [JFJK@AMV WJLDV BZEADV AJ WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%% 3=

    ]ZMA[D 61FNM[JEA@IJEQDV DKQ@ADV WJLDV BZEADV AJ WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%% 3=

    ]ZMA[D 6:FNMRMLD[ AMV IM@V RML@MV MVVZI@AMV WJLDV BZEADV AJ WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 3;

    ]ZMA[D 62FNMRMLD[ AMV IJEDV RML@MV MVVZI@AMV WJLDV BZEADV AJ WJEVJV %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 3;

    ea`fj aj B`nz{mv

    B@NZ[M =RM[@MD CDILDNM AM [JFJ@QM J AJVWJVM JBJQ@RM #RMLD[JV MFZIZLMADV ED B@I AD WJ[DAD) %%%%%%%%%%%%%%%%%%%% ;7

    B@NZ[M ;RM[@MD CDILDNM AM [JFJ@QM J AJVWJVM JBJQ@RM #RMLD[JV @VDLMADV AD Q[@IJVQ[J) %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;=

    B@NZ[M 6JRDLZD Q[@IJVQ[ML AD VMLAD AJ JSJFZD JBJQ@RM%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% %%%%%%%%%%%%%% ;;

    B@NZ[M 1RM[@MD J WJVD [JLMQ@RD AMV D[@NJEV AM [JFJ@QM JBJQ@RM M[[JFMAMAM HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%% ;:

    B@NZ[M :RM[@MD J WJVD [JLMQ@RD AMV MWL@FMJV AJ BZEADV HMEJ@[D M AJXJIK[D AJ ;7==%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ;0

    B@NZ[M 2RM[@MD J WJVD [JLMQ@RD AM AJVWJVM FDI W[JVQMJV VDF@M@V HMEJ@[D M AJXJIK[D AJ ;7== %%%%%%%%%%%%%%%%%%%% ;0

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    5/84

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    6/84

    Q{`kzeml aj Fdeqmv

    :

    MK[JR@MQZ[MV V@NLMV J VIKDLDV

    * Ji wj{fjeqmnji

    Mq% Mqzml`xmd

    KaW Kmefd aj Wd{qznml

    FJA@F Fj{q`b`fmadv Jvwjf`m`v aj Ar`am aj Fz{qd W{mxd

    FNM Fm`sm Nj{ml aj Mwdvjeqmjv

    FWE Fdiwm{q`f`wmd Wkl`fm Emf`deml

    FV@ Fdiwljijeqd Vdl`a{`d wm{m @advdv

    FVV Fdeqm am Vjnz{mem Vdf`ml

    ANQF A`{jdNj{ml ad Q{`kzeml aj Fdeqmv

    BJAJ[ Bzead Jz{dwjz aj Ajvjerdlr`ijeqd [jn`deml

    BJBVV Bzead aj Jvqmk`l`xmd B`emefj`{m am Vjnz{mem Vdf`ml

    BVJ Bzead Vdf`ml Jz{dwjz

    @MV @eajsmeqj aj Mwd`dv Vdf`m`v

    @JBW @evq`qzqd aj Jiw{jnd j Bd{imd W{db`vv`deml, @W

    @NBFVV@evq`qzqd aj Njvqd aj Bzeadv aj Fmw`qml`xmd am Vjnz{mem

    Vdf`ml, @W

    @NBVV @evq`qzqd aj Njvqd B`emefj`{m am Vjnz{mem Vdf`ml, @W

    @CWF ea`fj Cm{ide`xmad aj W{jdv ed Fdevzi`ad{

    @@ @evq`qzqd aj @ebd{iq`fm, @W

    @@J @e`f`mq`rm wm{m d @erjvq`ijeqd j Jiw{jnd

    @EMQJLBzeamd w{`rmam aj zq`l`amaj wkl`fm }zj vzfjajz md

    @evq`qzqd Emf`deml aj Mw{drj`qmijeqd adv Qjiwdv L`r{jv

    @EJ @evq`qzqd Emf`deml aj Jvqmqvq`fm

    @EQJ[[JN W{dn{mim aj @e`f`mq`rm Fdize`q{`m ad BJAJ[ m Bmrd{ am

    Fddwj{md Jeq{j mv [jn`jv Jz{dwj`mv

    @WF ea`fj aj W{jdv ed Fdevzi`ad{

    @WVV @evq`qz`jv Wm{q`fzlm{jv aj Vdl`am{`jamaj Vdf`ml

    @VV @evq`qzqd am Vjnz{mem Vdf`ml, @W

    @RM @iwdvqd vdk{j d Rmld{ Mf{jvfjeqmad

    LKVV Lj` aj Kmvjv am Vjnz{mem Vdf`ml

    LJD Lj` aj Je}zma{mijeqd D{mijeqml

    LDWQF Lj` aj D{nme`xmd j W{dfjvvd ad Q{`kzeml aj Fdeqmv

    i I`lcm{jv aj jz{dv

    I I`lcjv aj jz{dv

    IJ I`e`vq{`d am Jazfmd

    IB I`e`vq{`d amv B`ememv

    IVVV I`e`vq{`d am Vdl`am{`jamaj j Vjnz{mem Vdf`ml

    e%m Ed mwl`frjl

    ea Ed a`vwderjl

    DJ D{mijeqd ad Jvqmad

    DVV D{mijeqd am Vjnz{mem Vdf`ml

    w%w% Wdeqdv wj{fjeqzm`v

    WMJ Wdl`q`fmv Mq`rmv aj Jiw{jnd

    WJF W{dn{mim aj Jvqmk`l`amaj j F{jvf`ijeqd

    WJWMW W{dn{mim aj Jvqn`dv W{db`vv`dem`v em Mai`e`vq{md Wkl`fm

    W@K W{dazqd @eqj{ed K{zqd

    W@AAMFW{dn{mim aj @erjvq`ijeqd j Ajvwjvmv aj Ajvjerdlr`ijeqd

    am Mai`e`vq{md Fjeq{ml

    ]FM ]zma{d Fdize`q{`d aj Mwd`d

    ][JE ]zma{d aj [jbj{ef`m Jvq{mqn`fd Emf`deml

    [M [jn`jv Mzqedimv

    [MJDVV[jlmq{`d aj Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd

    am Vjnz{mem Vdf`ml

    [NVV [jn`ij Nj{ml aj Vjnz{mem Vdf`ml

    [V@ [jea`ijeqd Vdf`ml aj @evj{d

    VFIL Vmeqm Fmvm am I`vj{`f{a`m aj L`vkdm

    V@B V`vqjim aj @ebd{imd B`emefj`{m

    VV Vjnz{mem Vdf`ml

    VVV V`vqjim aj Vjnz{mem Vdf`ml

    Q Q{`ijvq{j

    QF Q{`kzeml aj Fdeqmv

    Qrc Qmsm aj rm{`md cdildnm

    Q^[[ Q`ij ^j`ncqja [mqj db [jqz{e

    ZJ Ze`d Jz{dwj`m

    Rm{`md

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    7/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    2

    NLDVV[@D NJ[ML

    V`vqjim aj Vjnz{mem Vdf`ml @eqjn{m d V`vqjim ajW{dqjd Vdf`ml aj F`amame`m, d V`vqjim W{jr`ajef`ml j d

    V`vqjim Fdiwljijeqm{ #fb{% m{q% ;6% am Lj` e% 1$;77>, aj =2aj hmej`{d)%

    V`vqjim aj W{dqjd Vdf`ml aj F`amame`m Jenldkm dVzkv`vqjim aj Md Vdf`ml, d Vzkv`vqjim aj Vdl`am{`jamaj jd Vzkv`vqjim aj W{dqjd Bmi`l`m{ j r`vm nm{meq`{ a`{j`qdvkv`fdv adv f`amadv j m `nzmlamaj aj dwd{qze`amajv jw{didrj{ d kjijvqm{ j m fdjvd vdf`m`v #fb{% m{q% ;2% am Lj`e% 1$;77>, aj =2 aj hmej`{d)%

    Vzkv`vqjim aj Md Vdf`ml R`vm m w{jrjed j {jwm{mdaj v`qzmjv aj fm{ef`m j aj ajv`nzmlamaj vdf`djfdei`fm,aj ajwjeaef`m, aj a`vbzed, jsflzvd dz rzlej{mk`l`amajvdf`m`v, kji fdid m `eqjn{md j w{didd fdize`q{`mv amvwjvvdmv j d ajvjerdlr`ijeqd amv {jvwjq`rmv fmwmf`amajv,vjead mvvjnz{mad wjld Jvqmad, wjlmv mzqm{}z`mv j wd{`evq`qz`jv w{`rmamv vji b`ev lzf{mq`rdv #m im`d{ wm{fjlm advjefm{ndv {jvwj`qmeqjv m jvqj vzkv`vqjim {jvzlqm amfdeq{mqzml`xmd aj mfd{adv aj fddwj{md jeq{j d Jvqmad jmv @WVV), aj mfd{ad fdi mv w{`d{`amajv j dv w{dn{mimvajb`e`adv wjld Jvqmad j ji fdevdeef`m fdi w{`efw`dv jl`ecmv aj d{`jeqmd ajb`e`adv #fb{% m{q`ndv ;0% m 6:% am Lj` e%1$;77>, aj =2 aj hmej`{d)%

    Vzkv`vqjim aj Vdl`am{`jamaj Ajvq`emvj m mvvjnz{m{, fdikmvj em vdl`am{`jamaj aj qdam m fdize`amaj, a`{j`qdvjvvjef`m`v, aj bd{im m w{jrje`{ j m j{{ma`fm{ v`qzmjv ajwdk{jxm j aj jsflzvd j m nm{meq`{ w{jvqmjv ji v`qzmjvaj fdiw{drmam ejfjvv`amaj wjvvdml dz bmi`l`m{, ed `eflzamved V`vqjim W{jr`ajef`ml, vjead mv im`v {jljrmeqjv mv

    w{jvqmjv ad {jea`ijeqd vdf`ml aj `evj{d, mv wjevjvvdf`m`v, d vzkva`d vdf`ml aj ajvjiw{jnd j dv fdiwljijeqdv8vdl`a{`d wm{m `advdv j vdf`m`v #fb{% m{q`ndv 62% m 16% am Lj`e% 1$;77>, aj =2 aj hmej`{d)%

    Vzkv`vqjim aj W{dqjd Bmi`l`m{ Mk{menj m njej{ml`amajamv wjvvdmv j r`vm mvvjnz{m{ m fdiwjevmd aj jefm{ndvbmi`l`m{jv mf{jvf`adv }zmead dfd{{mi mv jrjeqzml`amajvljnmlijeqj w{jr`vqmv jefm{ndv bmi`l`m{jv j jefm{ndv edadie`d am ajb`f`ef`m j am ajwjeaef`m wd{ jsjiwldMkded aj Bmil`m j fdiwljijeqdv wd{ ajwjeaef`m #fb{%m{q`ndv 11% m 10% am Lj` e% 1$;77>, aj =2 aj hmej`{d)%

    V`vqjim W{jr`ajef`ml R`vm nm{meq`{, mvvjeqj ezi w{`efw`daj vdl`am{`jamaj aj kmvj w{db`vv`deml, w{jvqmjv wjfze`{`mvvzkvq`qzq`rmv aj {jea`ijeqdv aj q{mkmlcd, wj{a`ad jifdevj}zef`m am rj{`b`fmd amv jrjeqzml`amajv ljnmlijeqjajb`e`amv% Mv vzmv w{jvqmjv im`v `iwd{qmeqjv vd mvwjevjv aj {jbd{im j dv vzkva`dv ed ik`qd ad ajvjiw{jnd,amv wdlq`fmv mq`rmv aj jiw{jnd j bd{imd w{db`vv`deml, amadjem j am wmqj{e`amaj, kji fdid mf`ajeqjv aj q{mkmlcd jadjemv w{db`vv`dem`v #fb{% m{q`ndv :7% m 22% am Lj` e% 1$;77>,aj =2 aj hmej`{d)% Dkjajfj, ji qj{idv aj njvqd b`emefj`{m,mdv iqdadv aj fmw`qml`xmd #{jbj{jeqj fmw`qml`xmdwkl`fm aj jvqmk`l`xmd) j aj {jwm{q`d, ajedi`emeadvjjvqmv fdiwdejeqjv, {jvwjq`rmijeqj, V`vqjim W{jr`ajef`mlFmw`qml`xmd j V`vqjim W{jr`ajef`ml [jwm{q`d #fb{% m{q% =6%ad Ajf{jqdLj` e% 62>$;77>, aj ; aj edrjik{d, }zj

    jvqmkjljfj d }zma{d ad b`emef`mijeqd ad v`vqjim ajvjnz{mem vdf`ml)%

    V`vqjim Fdiwljijeqm{ D v`vqjim fdiwljijeqm{fdiw{jjeaj zi {jn`ij wkl`fd aj fmw`qml`xmd j {jn`ijvfdiwljijeqm{jv aj `e`f`mq`rm fdljq`rm j aj `e`f`mq`rm `ea`r`azml#fb{% m{q% 3=% am Lj` e% 1$;77>, aj =2 aj hmej`{d)%

    Vmlad Jbjq`rd Nldkml A`bj{jem jeq{j mv {jfj`qmv jbjq`rmvm{{jfmamamv ed wj{dad j mv ajvwjvmv jbjq`rmv wmnmv edwj{dad%

    [jfj`qmv Jbjq`rmv m{{jfmamamv ed wj{dad Qdqml am {jfj`qmed wj{dad, jswz{nmam adv vmladv aj medv meqj{`d{jv j advmq`rdv j wmvv`rdv b`emefj`{dv%

    Ajvwjvmv Jbjq`rmv wmnmv ed wj{dad Qdqml am ajvwjvm edwj{dad, vzkq{mam adv mq`rdv j wmvv`rdv b`emefj`{dv%

    D{mijeqd Fd{{`n`ad D{mijeqd `e`f`ml ida`b`fmad wjlmvwdvqj{`d{jv mlqj{mjv d{mijeqm`v%

    Rm{`md Cdildnm Fdiwm{m d erjl am rm{`rjl jeq{j ziajqj{i`emad wj{dad j d ijvid wj{dad ad med meqj{`d{% Ed mbjqmam wd{ dvf`lmjv aj emqz{jxm vmxdeml #wj{meqj ziwma{d jvqrjl), wdajead, ed jeqmeqd, vj{ `eblzjef`mam wd{jbj`qdv ed wj{`a`fdv ldfml`xmadv ezi #dz ji mikdv) advwj{dadv fdiwm{madv%

    ea`fj aj W{jdv ed Fdevzi`ad{ #@WF) Ijaj m rm{`mdadv w{jdv wm{m zi fmkmx aj kjev j vj{r`dv hzlnmad{jw{jvjeqmq`rd ad wma{d aj fdevzid ia`d amv bmil`mvezim ajqj{i`emam jfdedi`m% D ea`fj cm{ide`xmad #@CWF)fdev`aj{m d fdevzid aj ed {jv`ajeqjv, wj{i`q`ead zim kmvj

    fdiwm{rjl ed jvwmd jz{dwjz%W{dazqd @eqj{ed K{zqd #W@K) Rmld{ adv kjev j vj{r`dvb`em`v l}z`adv am vzm fdiwdejeqj `iwd{qmam, w{dazx`adv eziajqj{i`emad wmv% Kjev j vj{r`dv b`em`v vd m}zjljv }zj vjajvq`emi m vj{ fdevzi`adv, `erjvq`adv dz jswd{qmadv j ed mvj{ zq`l`xmadv em w{dazd aj dzq{dv%

    W@K m w{jdv fd{{jeqjv #W@K edi`eml) Kjev j vj{r`dvw{dazx`adv ji fmam med rmld{`xmadv m w{jdv ajvvj med%

    W@K m w{jdv fdevqmeqjv #W@K {jml) Kjev j vj{r`dvw{dazx`adv ezi amad med j rmld{`xmadv m w{jdv aj zi medkmvj%

    Wdwzlmd Mq`rmFdehzeqd aj `ea`razdv fdi `amaj ie`im

    aj =: medv }zj, ed wj{dad aj {jbj{ef`m, fdevq`qzmi m idajdk{m a`vwderjl wm{m m w{dazd aj kjev j vj{r`dv }zjjeq{mi ed f`{fz`qd jfdei`fd #jiw{jnmadv jajvjiw{jnmadv)%

    Qmsm aj Ajvjiw{jnd Wj{fjeqmnji am wdwzlmd mq`rmfdev`aj{mam ajvjiw{jnmam #ed qji q{mkmlcd {jizej{madeji }zml}zj{ dzq{d? jvq a`vwderjl wm{m q{mkmlcm{ eziq{mkmlcd {jizej{mad dz ed? qjecm w{dfz{mad zi q{mkmlcd,`vqd , qjecm bj`qd a`l`nef`mv md ldend amv lq`imv 1 vjimemvwm{m jefdeq{m{ zi jiw{jnd {jizej{mad dz ed)%

    Qmsm aj Jiw{jndWj{fjeqmnji am wdwzlmd mq`rm }zj vjjefdeq{m jiw{jnmam%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    8/84

    Q{`kzeml aj Fdeqmv

    >

    JE]ZMA[MIJEQD IMF[DJFDEI@FD

    M jsjfzd ad DVV jvq ajwjeajeqj amjrdlzd vdf`djfdei`fm ad wmv, wjld }zj `iwd{qm{jbj{jef`m{ d fdiwd{qmijeqd aj mlnzev `ea`fmad{jvwj{q`ejeqjv wm{m m vzm mel`vj, qjead wd{ kmvj amadvad @EJ #fb% Mejsd 6)%

    D {`qid aj f{jvf`ijeqd am wdwzlmd{jv`ajeqj ed Wmv, }zj vj r`ecm mqjezmead edv lq`idvmedv, mezldzvj ji ;7=7 j ji ;7== mw{jvjeqdz zil`nj`{d f{jvf`ijeqd #7,=* ji ;770, 7,7* ji ;7=7 j7,=* ji ;7==)% Jvqm {jml`amaj mfdiwmecmam wjlma`i`ez`d am wdwzlmd fdi ijedv aj 6: medv #ed1% q{`ijvq{j dv hdrjev fdi ijedv aj =: medva`i`ez{mi 7,6* je}zmeqd m }zjk{m edv {jv`ajeqjvfdi `amaj jeq{j ;: j 61 medv mq`en`z 6,=*, ziis`id ajvaj, wjld ijedv, d `ef`d am v{`j) j dmzijeqd am wdwzlmd fdi 2: dz im`v medv #=,>*edv =% j ;% q{`ijvq{j j =,3* ed 6% j 1% q{`ijvq{j,bmfj m =,1* edv w{`ij`{dv q{v q{`ijvq{jv j =,:* ed 1%q{`ijvq{j cdildndv aj ;7=7)% M wdwzlmd mq`rm,ajwd`v aj zi f{jvf`ijeqd ezld ji ;7=7, mw{jvjeqdzzim }zjk{m aj 7,>* ji ;7== #a`i`ez`z 7,3* ed =%

    q{`ijvq{j, 7,;* ed ;% q{`ijvq{j, 7,:* ed 6% q{`ijvq{j j=,=* ed 1% q{`ijvq{j aj ;7==)% M wdwzlmdjiw{jnmam mwv zim {jazd em d{aji adv =,:* ji;7=7, mw{jvjeqm ji ;7== edrd ajf{vf`id mq`en`ead;,3*, {jn`vqmead m jfdedi`m wd{qznzjvm ijedv 117,0i`l jiw{jndv }zj 6 medv meqjv #`nzml wj{dad ;773)% D[jlmq{`d ad DJ wm{m ;7== w{jr`m, wm{m d med, zim}zjk{m aj 7,1*, qmsm }zj rji vjead lm{nmijeqjvzwj{mam%

    M qmsm aj jiw{jnd imeqjrjvj ji erj`vkm`sdv, b`smeadvj ed jsj{ff`d jfdei`fd aj ;7== ji:6,2*, ijedv =,2 w%w% }zj ed med meqj{`d{% M qmsm aj

    ajvjiw{jnd v`qzdzvj ed med aj ;7== ji =;,>*fdeq{mwdead fdi dv =7,3* ad med aj ;7=7, {jn`vqmead=1* ed 1% q{`ijvq{j #im`v ;,0 w%w% ji qj{idvcdildndv j =,2 w%w im`v }zj ed q{`ijvq{j meqj{`d{)% Mw{dwdvqm ad DJ ;7== kmvjdzvj #aj mfd{ad fdi d[jlmq{`d }zj m mfdiwmecmrm) ezi rmld{ wm{m m qmsmaj ajvjiw{jnd aj =7,3*, }zj bd` lm{nmijeqjzlq{mwmvvmad edv }zmq{d q{`ijvq{jv ad med, fdldfmeadw{jvvd ma`f`deml edv nmvqdv vdf`m`v {jlmf`demadv fdimv v`qzmjv aj ajvjiw{jnd% D eij{d ajajvjiw{jnmadv bd` vzwj{`d{ ji ==,3* md fdev`aj{maded b`eml ad 6% q{`ijvq{j aj ;7==, qjead, ji qj{idvcdildndv, mzijeqmad =:;,7 i`lcm{jv #;1,2*), wm{m

    >>= i`l% Ajvqjv, ;0* qi im`v aj 1: medv #j ijedvaj 2: medv) j ;3,;* jvqd jeq{j dv ;: j 61 medv%

    D w{dazqd `eqj{ed k{zqd #W@K), ajwd`v ajmw{jvjeqm{ zi f{jvf`ijeqd aj =,1* ji ;7=7 #;,:*ji rmld{jv edi`em`v), js`kj ji ;7== zim }zjk{m emd{aji adv =,2* #ijedv 7,0 ji qj{idv edi`em`v)% DW@K `e`f`dz d med aj ;7== ji }zjam, fdi zima`i`ez`d aj 7,2* ed =% q{`ijvq{j }zj vj mn{mrdzedv q{`ijvq{jv vjnz`eqjv wm{m =,=*, =,0* j ;,3*, dkmvqmeqj wm{m bmxj{ `erj{qj{ d f{jvf`ijeqd edi`emlwm{m rmld{jv ejnmq`rdv aj 7,6*, =,:* j aj ;,1*, ed;%, 6% j 1% q{`ijvq{j {jvwjq`rmijeqj% D fje{`d kmvjad DJ ;7== w{jr`m, wm{m d med, zi f{jvf`ijeqd {jml adW@K aj 7,;* j d f{jvf`ijeqd ad ajblmqd{ ad W@K ji;,;*%

    Dv w{jdv ed fdevzi`ad{, ajwd`v aj zim}zjk{m rj{`b`fmam aj 7,3* ji ;770, mw{jvjeqm{mizim `erj{vd am qjeaef`m ad ea`fj aj w{jdv edvmedv aj ;7=7 j ;7== fdi zi f{jvf`ijeqd em d{ajiadv =,1* j 6,>* {jvwjq`rmijeqj% Edqjvj }zj mw{jr`vd wm{m m rm{`md ad @WF fdevqmeqj ad [jlmq{`dad DJ wm{m d med aj ;7== vj b`fmrm wjldv ;,;*,{jrjlmeadvj kmvqmeqj ajvbmvmam ad vjz ajvjiwjecdjbjq`rd%

    D {`qid aj f{jvf`ijeqd ad {jea`ijeqda`vwderjl k{zqd amv bmil`mv mw{jvjeqdz zi

    f{jvf`ijeqd v`ne`b`fmq`rd aj ;770 wm{m ;7=7 #aj ijedv7,1* wm{m im`v 6,=*), b`smeadvj ji ;7== ji ijedv=*% ]zmeqd qmsm aj wdzwmem, rj{`b`fmvj }zj edvmedv ji }zj d {jea`ijeqd a`vwderjl amv bmil`mv ijed{, m qmsm aj wdzwmem im`d{, r`ead m mq`en`{0,>* ji ;7== #ijedv 7,: ww bmfj md med aj ;7=7)% D{jea`ijeqd ia`d ijevml l}z`ad am wdwzlmdjiw{jnmam wd{ fdeqm aj dzq{ji b`sdzvj ji 370,7#1% q{`ijvq{j aj ;7==), d }zj {jw{jvjeqdz im`v =,=*}zj ed q{`ijvq{j meqj{`d{ j fd{{jvwdeajz m zif{jvf`ijeqd aj 6,3* ji {jlmd md rj{`b`fmad ed medmeqj{`d{%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    9/84

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    10/84

    Q{`kzeml aj Fdeqmv

    0

    >% M LKVV jvqmkjljfj }zj d V`vqjim aj Vjnz{mem

    Vdf`ml mk{menj d V`vqjim aj W{dqjd Vdf`ml ajF`amame`m, d V`vqjim W{jr`ajef`ml j d V`vqjimFdiwljijeqm{% Ajfdiwj m`eam d w{`ij`{d edvVzkv`vqjimv aj Vdl`am{`jamaj, aj W{dqjd Bmi`l`m{j aj Md Vdf`ml% Wm{m jbj`qdv am vzm njvqdb`emefj`{m, d V`vqjim W{jr`ajef`ml a`r`a`ad emvfdiwdejeqjv [jwm{q`d j Fmw`qml`xmd%

    3% M fdiwdejeqj aj [jwm{q`d ad V`vqjimW{jr`ajef`ml {jze`z m im`d{ idr`ijeqmd aj{jfz{vdv #22* am {jfj`qm jbjq`rm j 23,>* am ajvwjvmjbjq`rm), fmkjeadlcj m {jfj`qm aj Fdeq{`kz`jv j]zdq`xmjv #I =6%>:6,6) j d wmnmijeqd aj im`d{wm{qj amv Wjevjv #I =7%3;0,=), wm{m mli ajdzq{mv w{jvqmjv aj fm{fqj{ fdeq{`kzq`rd #adjem,wm{jeqml`amaj, ajvjiw{jnd), amv }zm`v {jljrm dvzkva`d aj ajvjiw{jnd #I =%:22,7, im`v ;,>* }zjji ;7=7)% M fdiwdejeqj aj Fmw`qml`xmd ed qjiv`ne`b`fmad ed qdqml amv {jfj`qmv j ajvwjvmv jbjq`rmv%D vmlad aj jsjfzd jbjq`rm ad V`vqjim W{jr`ajef`mla`i`ez`z :7,6* ji qj{idv cdildndv, wm{mI ;03,1 #em fdiwdejeqj aj [jwm{q`d m }zjk{m bd`aj 000,6*)%

    0% M {jfj`qm ad V`vqjim aj W{dqjd Vdf`ml ajF`amame`m qdqml`xdz I >%2=0,;, ijedv =7,:* }zjji ;7=7% H m ajvwjvm bd` aj I >%621,1, ijedv

    ==,0* }zj ji ;7=7% D Vzkv`vqjim aj Vdl`am{`jamajmbjqdz 01,=* adv nmvqdv jbjq`rdv #I 1%;00,;) vq{mevbj{ef`mv wm{m mv bmil`mv wm{m b`emef`m{v`qzmjv aj ejfjvv`amaj wjvvdml dz bmi`l`m{jv edmk{men`amv wjld V`vqjim W{jr`ajef`ml, `eflz`ead d[V@, mv wjevjv vdf`m`v, d fdiwljijeqd j vzkva`dvdf`ml aj ajvjiw{jnd j d FV@% D ijvid mfdeqjfjzfdi d Vzkv`vqjim aj W{dqjd Bmi`l`m{ }zj vzwd{qmjvvjef`mlijeqj jefm{ndv bmi`l`m{jv j dzq{dv edadie`d am ajb`f`ef`m j ajwjeaef`m amv bmil`mv#I =%=3;,2)% ]zj{ ezi fmvd }zj{ ed dzq{d,rj{`b`fm{mivj {jfzdv v`ne`b`fmq`rdv bmfj md wj{dadcdildnd #ijedv 2,=* j ijedv =0,0*,

    {jvwjq`rmijeqj)% D Vzkv`vqjim aj Md Vdf`ml{jfjkjz, wm{m mli aj Q{mevbj{ef`mv amMai`e`vq{md Fjeq{ml #I =%120,0), mv {jfj`qmvw{drje`jeqjv adv hdndv vdf`m`v am VFIL #I =26,2)}zj zq`l`xdz, jvvjef`mlijeqj, ji q{mevbj{ef`mv jvzkva`dv wm{m mv @WVV #I =%6>6,3) j wm{m mvbmil`mv #I 33,3)% D vmlad aj jsjfzd jbjq`rm ajvqjV`vqjim a`i`ez`z 1>,;* ji qj{idv cdildndv, wm{mI =67,0, fdi d fdeq{`kzqd adv Vzkv`vqjimv ajvdl`am{`jamaj #I3;,;), W{dqjd Bmi`l`m{ #I ;1,=)j aj Md Vdf`ml #I ;1,2)%

    =7%M fdiwdejeqj aj Fmw`qml`xmd ad V`vqjimW{jr`ajef`ml fdiw{jjeaj dv mq`rdv ad BJBVV j mv

    ajvwjvmv fd{{jeqjv j aj fmw`qml, mvvdf`mamv vzmnjvqd% Ed b`eml aj ;7==, m fm{qj`{m ad Bzead rml`m

    I 3%3>;,1, ijedv >,0* }zj ed b`eml aj ;7=7% Ed 1%q{`ijvq{j aj ;7==, d BJBVV kjejb`f`dz aj I ;0:,=aj Adqmjv j am njvqd am fm{qj`{m {jvzlqdz zimzijeqd aj rmld{ aj I 6>,=, fzhd im`d{ fdeq{`kzqdwdv`q`rd w{drj`d amv Rml`mv {jml`xmamv #}zjmq`en`{mi I >1,=), imeqjeadvj m rm{`md ejnmq`rmamv rml`mv wdqjef`m`v #ijedv I =;7,;)% M qmsm aj{jea`k`l`amaj ed q{`ijvq{j b`sdzvj ji 7,12*, imv mad med aj ;7== mw{jvjeqdz zim {jea`k`l`amajim{n`emlijeqj ejnmq`rm aj ==*%

    ==%Dv I =%112,0 mwl`fmadv ji mjv #=2,6* amfm{qj`{m) v`ne`b`fmi zi ajf{vf`id aj 6:,1* bmfj mdb`eml aj ;7=7% Emv {jvqmeqjv fdiwdejeqjv v ml`}z`ajx #=>,6* am fm{qj`{m) f{jvfjz bmfj md b`eml admed meqj{`d{ #=07>,;*)% Qdamv mv dzq{mv a`i`ez{miaj rmld{, }zj{ mv aj {jea`ijeqd b`sd #m wm{fjlm ajar`am wkl`fm emf`deml a`i`ez`z ;7,1*, wm{mI 6%>6:,;, m aj ar`am wkl`fm jvq{menj`{m ==,;*,wm{m I =%37=,7, j m aj ar`am w{`rmam 0;,:*, wm{mI=6,:), }zj{ m [jvj{rm Jvq{mqn`fm #6>,0*) j d@idk`l`{`d #6,1*)%

    =;%Vjnzead `ebd{imd ad @NBFVV, ed b`eml aj ;7=7fziw{`mivj dv l`i`qjv {jnzlmijeqm{jv jvq`wzlmadvwm{m m fdiwdv`d am fm{qj`{m ad BJBVV, }zjajq`ecm im`v aj :7* am fm{qj`{m ji ar`am nm{meq`amwjld Jvqmad Wd{qznzv #fdeqmead fdi dv qqzldv aj

    ar`am zq`l`xmadv fdid l`}z`ajx) j mv fdiwdejeqjv ajar`am w{`rmam, aj mjv j aj `idk`l`{`djefdeq{mrmivj m}zi adv is`idv wj{i`q`adv, dijvid mfdeqjfjead }zmeqd mdv aj{`rmadvb`emefj`{dv j mdv mq`rdv ajedi`emadv ji idjamjvq{menj`{m ed fdkj{qm%

    =6%Wm{m dv bzef`de{`dv wkl`fdv j q{mkmlcmad{jvj}z`wm{madv mq amqm aj 6= aj Ajxjik{d aj ;77:,m {jvwdevmk`l`amaj am njvqd ad {jn`ij ajvjnz{mem vdf`ml ji imq{`m aj wjevjv ajmwdvjeqmd, {jbd{im #bd{mv m{imamv j NE[),vdk{jr`ref`m j dzq{mv aj emqz{jxm jvwjf`ml,ajv`nemamijeqj wjevjv aj w{jd aj vmenzj j

    wjevjv wd{ vj{r`dv jsfjf`dem`v j {jljrmeqjvw{jvqmadv md Wmv, wj{qjefj FNM, wmvvmead mfdevq`qz`{ zi n{zwd bjfcmad m wm{q`{ aj = aj Hmej`{daj ;772%

    =1%Ji ;7==, mv {jfj`qmv jbjq`rmv am FNM qdqml`xm{miI 0%=13,:, ijedv =7,=* }zj ji ;7=7% Jvqmjrdlzd mfdidam d jbj`qd aj kmvj am `eqjn{mdadv bzeadv am WQ, }zj, ed vjz fdehzeqd,{jw{jvjeqm{mi, ji ;7=7, =3,:* am {jfj`qm jbjq`rm,{jfj`qm }zj ed r`{`m m {jwjq`{vj ji ;7==%

    =:% Em {jfj`qm ij{jfji ajvqm}zj mv fdiwm{q`f`wmjvaj jeq`amajv fdi zim jrdlzd ejnmq`rm em d{aji

    adv :,>*, }zj fdiwm{m fdi zi f{jvf`ijeqd aj16,0*, ji ;7=7% Jvqmv {jfj`qmv {jvzlqm{mi am

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    11/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    =7

    dk{`nmqd{`jamaj aj mv jeq`amajv fdeq{`kz{ji wm{m db`emef`mijeqd am FNM, em }zml`amaj ajjiw{jnmad{mv, ed ik`qd ad w{dfjvvd ajfderj{nef`m wm{m d [NVV, d }zml bd` `iwljijeqmadaj idad bmvjmad, qjead b`fmad fdeflzad ji ;7=7,med ji }zj jvqmv {jfj`qmv mq`en`{mi d vjz is`id,qjead `e`f`mad h ji ;7== zim q{mhjq{`m ajf{jvfjeqj, vjijlcmem ad }zj r`ecm mfdeqjfjead fdi m{jfj`qm w{drje`jeqj amv }zdqmv adv vzkvf{`qd{jv,wjvj jikd{m jvqj n{zwd aj {jfj`qmv, ed wj{dad aj{jbj{ef`m, qjecm mw{jvjeqmad zi fdiwd{qmijeqdf{jvfjeqj idq`rmad wjlm mlqj{md `eq{dazx`am emvqmsmv mwl`frj`v }zj, ed fmvd amv }zdqmv ajvzkvf{`qd{jv, wmvvm{mi aj =7* wm{m ==*, vdk{j mv{jizej{mjv mzbj{`amv% D fdiwd{qmijeqd ajvqmv{jfj`qmv bd` m`eam fdea`f`demad wjlmv {jvq{`jv`iwdvqmv v {jizej{mjv adv q{mkmlcmad{jv ammai`e`vq{md wkl`fm%

    =2% vjijlcmem aj medv meqj{`d{jv, mv q{mevbj{ef`mvad Jvqmad wm{m m FNM qi r`ead m mw{jvjeqm{ zimjrdlzd f{jvfjeqj, vjead }zj ed fmvd adb`emef`mijeqd ad ab`fj vj rj{`b`fdz ji ;7== zimf{vf`id em d{aji adv =;,=*, bmfj vejfjvv`amajv aj b`emef`mijeqd rj{`b`fmamv edwj{dad cdildnd meqj{`d{ #im`v I 1:;,6)%

    =>%D rmld{ ia`d amv wjevjv mq{`kzamv ji ;7=7#=%;;:,36) bd` `ebj{`d{ aj ;7== # =%;36,31),mwjvm{ adv fdea`f`demijeqdv `iwdvqdv wjlmvmlqj{mjv ljn`vlmq`rmv qjeajeqjv m jbjqzm{ mfderj{nef`m jeq{j jvqj {jn`ij j d [NVV j kji

    mvv`i mv }zj vj ajvq`em{mi m {jvq{`en`{ m ajvwjvmwkl`fm% D rmld{ wmnd ji wjevjv #0>,;* amajvwjvm jbjq`rm) mzijeqdz 6,>*, w{jvv`demead mjrdlzd am ajvwjvm jbjq`rm }zj mw{jvjeqdz zif{jvf`ijeqd aj :,:* ji qj{idv cdildndv%

    =3%Ji ;7==, m {jfj`qm w{drje`jeqj aj }zdqmv advvzkvf{`qd{jv mwjemv fdk{`z =2,1* am ajvwjvm fdiwjevjv, `ea`fmad{ }zj qji r`ead m ajn{mam{vjajvaj ;772 #;=,0*), med ji }zj m FNM ma}z`{`z memqz{jxm aj n{zwd bjfcmad% Ajvqm a`ei`fm {jvzlqmzim fdiwm{q`f`wmd jbjq`rm ad Jvqmad fmam rjxim`v {jljrmeqj, wmvvmead aj I 1%=6;,0 ji ;772wm{m I 2%=61,> ji ;7==%

    =0%Mv {jvj{rmv {jlmq`rmv mdv bzeadv aj wjevjv amvjiw{jvmv aj fmw`qm`v wkl`fdv q{mevbj{`adv wm{m mFNM jr`ajef`m{mi zim j{dvd aj I =%=:7,2 ji;7==, {jw{jvjeqmead jvqmv ed b`eml ad med mwjemv:3,>* amv vzmv {jvj{rmv `e`f`m`v% Wm{m qml fdeq{`kz`zm a`bj{jem jeq{j m fdevq`qz`d j mezlmd ajw{dr`vjv wm{m bmxj{ bmfj m ijedv rml`mv wdqjef`m`vaj `erjvq`ijeqdv b`emefj`{dv #im`v I 013,;), d }zjqd{em jr`ajeqj }zj m vzvqjeqmk`l`amaj ajvqjv bzeadvajwjeaj am jrdlzd amv vzmv {jvwdevmk`l`amajvimv qmiki am fmwmf`amaj ji nj{m{ rmld{ emmwl`fmd adv vjzv {jfz{vdv%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    12/84

    Q{`kzeml aj Fdeqmv

    ==

    @@% FDEV@AJ[MJV NJ[M@V

    @@%= Fdeq{dld am JsjfzdD{mijeqml wjld Q{`kzeml ajFdeqmv

    Ed jsj{ff`d amv fdiwjqef`mv ad QF jiimq{`m aj mfdiwmecmijeqd am jsjfzd d{mijeqml,mw{jvjeqmvj m mel`vj am jsjfzd ad DVV= {jbj{jeqjmd 1% q{`ijvq{j aj ;7==, vzvqjeqmam em `ebd{imdmwz{mam mq 6= aj ajxjik{d ad ijvid med%

    @@%; Ijqdadldn`m

    Jvqm mel`vj qji wj{`da`f`amaj q{`ijvq{ml jqji v`ad jlmkd{mam fdi kmvj edv amadv bd{ejf`adv,wm{m d jbj`qd, wjld @NBVV%

    M ijqdadldn`m vjnz`am `iwl`fdz mfdiwm{md adv ideqmeqjv jsjfzqmadv fdi dvw{jr`vqdv j fdi m jsjfzd ad wj{dad cdildndmeqj{`d{, kji fdid mel`vjv jvwjfb`fmv aj ia`d

    w{mxd, vjead }zj8`% Wd{ ed{im, m fdiwm{md adv rmld{jv jsjfzqmadv

    fdi dv w{jr`vqdv zq`l`xm m `ebd{imd fdevqmeqjadv adfzijeqdv db`f`m`v wzkl`fmadv #d{mijeqd`e`f`ml j {jvwjq`rmv mlqj{mjv) j dzq{m `ebd{imdaj emqz{jxm w{jr`v`deml im`v ajqmlcmam, bd{ejf`amwjld @NBVV%

    ``% M fdiwm{md am jsjfzd ad wj{dad jimel`vj fdi m jsjfzd ad wj{dad cdildndmeqj{`d{ zq`l`xm m `ebd{imd w{jvqmam wjld @NBVV,}zj fdeqi zim mqzml`xmd adv rmld{jvjsjfzqmadv ed wj{dad cdildnd, idq`rd wjld

    }zml vj v`eml`xmi dv jbj`qdv ajvvjv mhzvqmijeqdvbmfj mdv amadv bd{ejf`adv meqj{`d{ijeqj?

    = Fb{% m{q`nd :3% am LJD, em {jamd `eq{dazx`am wjlm Lj` e%

    13$;771, aj ;1 aj mndvqd% M {jbj{`am LJD bd` m`eam,wdvqj{`d{ijeqj, dkhjqd aj mlqj{md j {jwzkl`fmd wjlmv Lj`ve% ;;$;7==, aj ;7 aj im`d, j e% :;$;7==, aj =6 aj dzqzk{d%Fb{% qmiki m{q`nd 62% am LDWQF am Lj` e% 03$0>, aj ;2 ajmndvqd% Jvqm Lj` bd` dkhjqd aj vzfjvv`rmv mlqj{mjv,`eq{dazx`amv wjlmv Lj`v e%dv 3>K$03, aj 6= aj ajxjik{d,=$;77=, aj 1 aj hmej`{d, ::K$;771, aj 67 aj ajxjik{d,13$;772, aj ;0 aj mndvqd, 6:$;77>, aj =6 aj mndvqd j 6K$;7=7,

    aj ;3 aj mk{`l, 2$;7==, aj > aj ajxjik{d, j ;$;7=;, aj 2 ajhmej`{d%

    ```% Mv {jfj`qmv j ajvwjvmv jbjq`rmv ad VVV, mv

    fdeq{`kz`jv j }zdq`xmjv j mv wjevjv j dvmlad nldkml aj jsjfzd jbjq`rm meml`vmivj eziwj{dad aj qjiwd im`v mlm{nmad #6 m : medv), zimrjx }zj d vjz fdiwd{qmijeqd {jljrmeqj wm{mfm{mfqj{`xm{, ed ia`d w{mxd, m vzvqjeqmk`l`amajb`emefj`{m ad v`vqjim j fmwqm{ dv jbj`qdv amvija`amv aj wdlq`fm }zj rd vjead`iwljijeqmamv; #wdeqdv @@@%6%6, @@@%6%1 j @@@%1%6)%

    `r% Ed ik`qd am mel`vj {jbj{`am ed wdeqd meqj{`d{, dQF a`vwj, wm{m mv {jfj`qmv j ajvwjvmv jbjq`rmv jwm{m mv fdeq{`kz`jv j wjevjv, aj r{`mv v{`jvaj qmsmv aj rm{`md cdildnm }zj a`bj{ji jeq{j

    v` ji bzed ad f{`q{`d fdev`aj{mad wm{m m`efd{wd{md amv mqzml`xmjv edv rmld{jvjsjfzqmadv% M fdev`aj{md aj zimv dz dzq{mvajwjeaj{ ad dkhjq`rd aj fmam mel`vj,w{dfz{meadvj i`e`i`xm{ mv a`vqd{jv, nm{meq`{ mfdiwm{mk`l`amaj j wj{i`q`{ d mfdiwmecmijeqd aj{jlmq{`d wm{m {jlmq{`d6%

    r% Wm{m mli am mel`vj wd{ flmvv`b`fmd jfdei`fmamv {jfj`qmv j ajvwjvmv, w{dfz{mvj `ajeq`b`fm{,mn{zwm{ j fm{mfqj{`xm{ mv w{`ef`wm`v bdeqjv ajb`emef`mijeqd ad v`vqjim j ajvq`edv #bzejv)vzkhmfjeqjv mdv ideqmeqjv ajvwjea`adv #wdeqd@@@%1)% Wm{m m ajvwjvm qjrjvj wd{ kmvj d imwmwd{ Flmvv`b`fmd Bzef`deml #Imwm S@, vjiwm{mljld wm{m m {jfj`qm), dwqmeadvj wd{ `eflz`{ mvajvwjvmv aj mai`e`vq{md ad {jn`ij ajfmw`qml`xmd em bzed Fmw`qml`xmd%

    r`% Em mel`vj wd{ fdiwdejeqjv j vzkv`vqjimv #edvqj{idv am m{}z`qjqz{m ljnml ad VVV), mvq{mevbj{ef`mv jeq{j jljv, mv {jeamv wmnmv j{jfjk`amv jeq{j `evq`qz`jv ad vjfqd{ j mvfdeq{`kz`jv {jfjk`amv j wmnmv m fm{nd amjeq`amaj wmq{deml amv jeq`amajv ad vjqd{

    1bmxji

    wm{qj amv {jfj`qmv j ajvwjvmv {jvwjq`rmv, jvqmead`ajeq`b`fmamv md ldend am mel`vj% Mv a`bj{jemv

    jeq{j {jfj`qmv j ajvwjvmv wd{ flmvv`b`fmdjfdei`fm #Imwmv S j S@@, {jvwjq`rmijeqj) j mv}zj {jvzlqm{`mi am vdim adv ijvidv imwmv ajqdadv dv fdiwdejeqjv j vzkv`vqjimv #Imwmv S@@@

    ; Jvqm mel`vj vm`{`m {jbd{mam vj js`vq`vvj `ebd{imd

    wm{mijq{`xmam adv jbj`qdv amv wdlq`fmv `evq`qzamv, fm{ef`m }zjed wj{i`qj fdeflz`{, wd{ jsjiwld, ji }zj ija`am dv `iwmfqdvb`emefj`{dv dkq`adv jvqd ajeq{d ad w{jr`vqd m}zmead am vzmfdefjd%

    6 D Mejsd 1 fdeqi m jswl`fmd amv r{`mv v{`jv j dv

    {jvwjq`rdv rmld{jv ajvaj d =% q{`ijvq{j aj ;773, mqzml`xmadv

    fdi m `ebd{imd mwl`frjl mq md 1% q{`ijvq{j aj ;7==%1Emv rj{qjeqjv aj {jfj`qm aj fdeq{`kz`jv j ajvwjvmv fdi dwjvvdml% Jvqm imq{`m vj{ meml`vmam ji vjaj aj Wm{jfj{%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    13/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    =;

    j S@R, {jvwjq`rmijeqj) ajrjivj ejzq{ml`xmdam}zjljv idr`ijeqdv b`emefj`{dv%

    Edv }zma{dv j b`nz{mv fdevqmeqjv amw{jvjeqj mel`vj, wd{ }zjvqjv aj m{{jadeamijeqd, dv

    qdqm`v wdaji ed fd{{jvwdeaj{ vdim amv wm{fjlmv%Mv wj{fjeqmnjev mw{jvjeqmamv jvqd fmlfzlmamv vdk{jrmld{jv ed m{{jadeamadv%

    @@%6 L`i`qmjv j Fdea`f`demeqjv

    M vjnz{mem vdf`ml `iwljijeqdz zi V`vqjimaj @ebd{imd B`emefj`{m #V@B) }zj vj jvwj{mrm, jeq{jdzq{dv dkhjq`rdv, r`jvvj m {jbljq`{, fdi b`aja`ne`amaj jqjiwjvq`r`amaj, m jsjfzd d{mijeqml jbjq`rm advjfqd{ j m wj{i`q`{ d vjz mfdiwmecmijeqd,ajv`nemamijeqj wd{ wm{qj ad QF%

    Dv mrmedv em vzm `iwljijeqmd j mvajk`l`amajv m`eam js`vqjeqjv bd{mi mlrd aj mel`vj ji{jlmq{`dv meqj{`d{jv j mlnzimv amv v`qzmjvjvq{zqz{m`v jefdeq{mivj, m`eam, ji bmvj aj {jvdlzd,fdid m `eqjn{md ed V@B am qdqml`amaj am `ebd{imdb`emefj`{m }zj fdeq{`kz` wm{m m jsjfzd ad DVV dz mf{`md aj dzqwzqv jvwjfb`fdv%

    Dv amadv }zj vj{r`{mi aj kmvj md w{jvjeqj{jlmq{`d bd{mi bd{ejf`adv wjld @NBVV j ed wzaj{mi

    vj{ a`{jqmijeqj fdeb`{imadv mq{mrv ad {jbj{`adv`vqjim% Edv q{mkmlcdv aj w{dazd am `ebd{imdw{jvqmam, d @NBVV zq`l`xm jvvjef`mlijeqj `ebd{imdjsq{mam ad V@B, }zj fdiwmq`k`l`xm fdi dzq{m dkq`am wd{dzq{mv r`mv, ezi w{dfjvvd {jlmq`rmijeqj fdiwljsd }zjed jvq `vjeqd aj {`vfdv j }zj d QF qji fdev`aj{madb{mn`l`xm{ m }zml`amaj adv amadv%

    M `iwdvv`k`l`amaj aj meml`vm{ m wm{q`{ ad V@Bm `ebd{imd fdevdl`amam a`vwde`k`l`xmam wjld @NBVVimeqivj, mvv`i, fdid zi fdea`f`demijeqd`iwd{qmeqj wm{m d jsj{ff`d ad mfdiwmecmijeqd amjsjfzd ad DVV wd{ wm{qj ad QF%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    14/84

    Q{`kzeml aj Fdeqmv

    =6

    @@%1 Jsj{ff`d ad Fdeq{ma`q{`d

    Ji fziw{`ijeqd ad a`vwdvqd ed m{q`nd =6%am Lj` e% 03$0>, aj ;2 aj mndvqd, em {jamd amamwjlm Lj` e% 13$;772 aj ;0 aj mndvqd, bd{mi dzr`amvwm{m, }zj{jead, mljnm{ d }zj cdzrjvvji wd{fderje`jeqj mfj{fm ad {jlmqd aj Mfdiwmecmijeqd amJsjfzd ad DVV, mv vjnz`eqjv jeq`amajv8

    I`e`vq{d aj Jvqmad j amv B`ememv? I`e`vq{d am Vdl`am{`jamaj j Vjnz{mem Vdf`ml? A`{jqd{mNj{ml ad D{mijeqd? W{jv`ajeqj ad Fdevjlcd A`{jq`rd ad @evq`qzqd aj

    Njvqd B`emefj`{m am Vjnz{mem Vdf`ml, @W? W{jv`ajeqj ad Fdevjlcd A`{jq`rd ad @evq`qzqd am

    Vjnz{mem Vdf`ml, @W? W{jv`ajeqj ad Fdevjlcd A`{jq`rd ad @evq`qzqd aj

    Njvqd aj Bzeadv aj Fmw`qml`xmd am Vjnz{memVdf`ml, @W ?

    W{jv`ajeqj ad Fdevjlcd A`{jq`rd ad @evq`qzqd aj@ebd{iq`fm, @W? j

    W{jv`ajeqj ad Fdevjlcd A`{jq`rd am Fm`sm Nj{mlaj Mwdvjeqmjv, @W%

    Dkqjrjvj {jvwdvqm ad I`e`vq{d amVdl`am{`jamaj j am Vjnz{mem Vdf`ml, ad @NBVV, ad

    @NBFVV, ad @@ j am AND, qjead d I`e`vq{d amVdl`am{`jamaj j am Vjnz{mem Vdf`ml w{jvf`ea`ad adfdeq{ma`q{`d%

    Mwjemv d @NBVV mw{jvjeqdz mljnmjv,jefdeq{meadvj mv ijvimv rj{q`amv ed qjsqd adw{jvjeqj {jlmq{`d, edv wdeqdv {jvwjq`rdv, ji q`wd ajljq{m a`bj{jeqj%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    15/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    =1

    @@@% MEL@VJ AM JSJFZD AD DVV AJHMEJ@[D M AJXJIK[D AJ ;7==

    @@@%= @eq{dazd

    D DJ wm{m ;7== bd` mw{drmad mq{mrv am Lj`e% ::M$;7=7, aj 6= aj ajxjik{d

    :, r`ead mv ed{imv

    aj jsjfzd d{mijeqml m vj{ jvqmkjljf`amv edAjf{jqdLj` e% ;0M$;7==, aj = aj im{d%

    Mv mlqj{mjv d{mijeqm`v dfd{{`amv az{meqjd 1% q{`ijvq{j aj ;7== ed DVV jvqdfdevzkvqmef`mamv em Ajflm{md e% >1, wzkl`fmam ji;1 aj mk{`l aj ;7=;

    2, ed vjead fziw{`ad d w{mxd

    jvqmkjljf`ad em mlejm k) ad m{q`nd :;% am Lj`e% 0=$;77=, aj ;7 aj mndvqd

    >3

    Ji vjaj aj fdeq{ma`q{`d, d @NBVV

    rji mljnm{ }zj, {jfdecjfj d #)

    bmfqd ad w{mxd am wzkl`fmd amv

    adqmjv fd{{`n`amv ji A`{`d am

    [jwkl`fm ed qj{ v`ad fziw{`ad,

    wd{}zmeqd ed `ef`d aj ;7=;, qj{vz{n`ad q{mkmlcdv z{njeqjv j

    jsq{md{a`e{`dv, fdid d d{mijeqd

    wlz{`mezml ;7=6;7=2 j m wzkl`fmd

    am Lj` adv fdiw{di`vvdv j

    wmnmijeqdv ji mq{mvd ji

    fdehznmd fdi m bmlqm aj ij`dvczimedv%

    Em vjeam amv wdlq`fmv madqmamv ed med aj;7=70, d d{mijeqd ad Jvqmad wm{m ;7== rj`d `eflz`{ija`amv }zj r`vm{mi {jbd{m{ m fdeqjed am ajvwjvmwkl`fm, vjead aj ajvqmfm{, ed jvvjef`ml, q{v n{zwdv8

    Mv }zj vj {jbj{ji fdeqjed amv {jizej{mjvadv q{mkmlcmad{jv am mai`e`vq{md wkl`fm, mnd{mmlm{nmamv m jeq`amajv fzhm mq`r`amaj ajwjeaj edqdad dz im`d{`qm{`mijeqj aj {jfz{vdv wkl`fdv,`eajwjeajeqjijeqj am vzm emqz{jxm hz{a`fm,

    wmvvmead m `eflz`{ jiw{jvmv wkl`fmv, bzeamjv,mvvdf`mjv j dzq{mv jeq`amajv fzhdbzef`demijeqd vj jefdeq{m je}zma{mad

    :M LDJ$;7== bd` dkhjqd aj azmv mlqj{mjv8 m =%fdevzkvqmef`mam em Lj` e% 13$;7==, aj ;2 aj mndvqd, j m ;% emLj` e% 27$;7==, aj 67 aj edrjik{d%

    2 Ajvwmfcd ad W{jv`ajeqj ad Fdevjlcd A`{jq`rd ad @NBVV aj

    ;3$76$;7=; j ajvwmfcd ad Vjf{jq{`d aj Jvqmad am Vjnz{memVdf`ml aj =6$76$;7=;%

    > [jwzkl`fmam ji mejsd Lj` e% 13$;771, aj ;1 aj mndvqd%

    3 k)Mq b`eml ad iv aj bjrj{j`{d, ed fmvd ad 1% q{`ijvq{j%

    0 Ajf{jqdLj` e% >7$;7=7, aj =2 aj hzecd? Ajf{jqdLj` e%

    >;$;7=7, aj =3 aj hzecd, j Ajf{jqdLj` e% >>$;7=7, aj ;1 ajhzecd%

    w{`ef`wmlijeqj wjld a`{j`qd w{`rmad, imv fzhdb`emef`mijeqd im`d{`qm{`mijeqj wkl`fd% Ajvqmvija`amv, ij{jfji ajvqm}zj, wd{ mbjqm{jia`{jqmijeqj m jsjfzd ad DVV, m {jazdw{dn{jvv`rm adv vml{`dv, d fdenjlmijeqd amvw{dn{jvvjv j w{didjv, d fdenjlmijeqd emvmai`vvjv, m {jazd ad eij{d aj fdeq{mqmadv,m {jazd aj mhzamv aj fzvqd, cd{mvjsq{md{a`e{`mv, q{mkmlcd edqz{ed j vzkva`d aj{jbj`d, m w{d`k`d aj {jrmld{`xmjv{jizej{mq{`mv j m w{d`k`d aj mfzizlmd ajvml{`dv j wjevjv%

    =7

    Mv }zj vj {jbj{ji {jazd amv ajvwjvmv fdiw{jvqmjv vdf`m`v, mq{mrv am {jwdv`d amvija`amv aj w{dqjd vdf`ml r`njeqjv ed idijeqdmeqj{`d{ f{`vj b`emefj`{m `eqj{emf`deml j ad

    fdenjlmijeqd ad @eajsmeqj aj Mwd`dv Vdf`m`v%

    Mv }zj mbjqmi m {jfj`qm ad DVV, mv }zm`v qi mrj{ fdi m jeq{mam ji r`nd{ ad Fa`nd adv[jn`ijv Fdeq{`kzq`rdv ad V`vqjim W{jr`ajef`ml ajVjnz{mem Vdf`ml, ma`meqj ajv`nemad wd{ fa`ndfdeq{`kzq`rd, fzhm fjeq{ml`amaj {jvwj`qm mdmlm{nmijeqd amv kmvjv aj `ef`aef`m am {jfj`qmfdeq{`kzq`rm, md ijvid qjiwd }zj vj `iwj zim{jazd ad jvbd{d ad DJ fdi r`vqm mdb`emef`mijeqd ad DVV, d }zml vj ajvq`em m bmxj{bmfj v ajvwjvmv ad {jn`ij ed fdeq{`kzq`rd j,kji mvv`i, v ad {jn`ij fdeq{`kzq`rd }zj qmiki

    qi vzwd{qj ed DJ, fdid vjhmi d a`bj{jef`mldkq`ad wjld mzijeqd amv wjevjv== j m

    =7 Ed }zj vj {jbj{j mdv q`qzlm{jv aj fm{ndv j q{mkmlcmad{jv fzhm

    {jlmd lmkd{ml {jnzlmam wjld a`{j`qd w{`rmad, m w{jvjeqj`eqj{rjed qji fdid f{`q{`d mv jeq`amajv }zj vd, wjldijedv, im`d{`qm{`mijeqj b`emef`mamv wjld Jvqmad dz,`eajwjeajeqjijeqj am vzm emqz{jxm, }zj w{dvvjnzji zi{jljrmeqj `eqj{jvvj wkl`fd% Ed bm{`m vjeq`ad js`n`{vj jvqjjvbd{d mwjemv mdv q{mkmlcmad{jv amv Mai`e`vq{mjv Wkl`fmv,em ija`am ji }zj, qmiki em jvbj{m ad vjfqd{ jiw{jvm{`ml adJvqmad j aj dzq{mv jeq`amajv }zj w{dvvjnzji d `eqj{jvvj

    wkl`fd fdid mv bzeamjv dz mv jeq`amajv {jnzlmad{mv

    ajrj vj{ wm{q`lcmad, ji v`qzmd aj `nzmlamaj, d jvbd{d ajfdevdl`amd d{mijeqml wn`em 12 ad [jlmq{`d ad DJ$;7==%==

    Mqzml`xmjv w{jr`vqmv ed Ajf{jqdLj` e% 6;6$;770, aj ;1 ajajxjik{d% Jvqj a`wldim vzvwjeaj dv {jn`ijv aj mqzml`xmdw{jr`vqdv em Lj` e% :6K$;772, aj ;0 aj ajxjik{d, j, kjimvv`i, d ijfme`vid aj {jrmld{`xmd amv {jizej{mjv aj{jbj{ef`m w{jr`vqd ed Ajf{jqdLj` e% =3>$;77>, aj =7 aj im`d,b`smead zi {jn`ij jsfjf`deml q{mev`q{`d wm{m d med aj ;7=7%Edv qj{idv ad e% 6 ad m{q`nd 1% ad Ajf{jqdLj` e% 62>$;77>,aj ; aj edrjik{d #b`emef`mijeqd ad v`vqjim aj vjnz{memvdf`ml), fdi m {jamd amam wjlm Lj` e% 6K$;7=7, aj ;3 ajmk{`l, dv jefm{ndv fd{{jvwdeajeqjv md a`bj{jef`ml aj mqzml`xmdamv wjevjv, edv qj{idv ad m{q`nd 1% ad Ajf{jqdLj` e%6;6$;770 j m mqzml`xmd }zj {jvzlqm{`m am mwl`fmd am Lj` e%:6K$;772, vd b`emef`madv wd{ q{mevbj{ef`mv ad DJ% Jvqj{jn`ij jsfjf`deml bd` vzvwjevd wm{m d med jfdei`fd aj ;7==,

    rdlqmead m vj{ {jvqmkjljf`ad wm{m ;7=;%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    16/84

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    17/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    =2

    ]zma{d 7= VV [jfj`qmv wd{ Flmvv`b`fmd Jfdei`fm hmej`{d m ajxjik{d aj ;7==

    #m) Dv rmld{jv am jsjfzd mq md 1% q{`ijvq{j aj ;7=7 bd{mi fd{{`n`adv bmfj mdv {jwd{qmadv amqm am {jijvvm adv amadv `e`f`m`v% D

    mhzvqmijeqd am [jfj`qm Qdqml bd` aj I;=,; #7,7>*), {jvvmlqmead, wjlm vzm imqj{`ml`amaj, dv mhzvqmijeqdv edv fmwqzldv amv [jwdv`jv ed

    mkmq`amv edv wmnmijeqdv #I=1,7) j amv Fdeq{`kz`jv wm{m m vjnz{mem vdf`ml #I =7,3)%

    M {jfj`qm qdqmlm{{jfmamam mq`en`z, ed b`eml ad 1%q{`ijvq{j aj ;7==, d rmld{ mkvdlzqd aj I 67%==>,3, m }zjfd{{jvwdeajz zim qmsm aj jsjfzd d{mijeqml aj>0,6* #bmfj md DVV fd{{`n`ad b`eml)% ]zmead fdiwm{mamfdi d wj{dad cdildnd meqj{`d{, m {jfj`qm qdqmlm{{jfmamam {jn`vqdz zi ajf{vf`id aj fj{fm aj 2,3*,wm{m d }zml fdeq{`kz{mi qdadv dv mn{jnmadv8 {jfj`qmvfd{{jeqjv? {jfj`qmv aj fmw`qml? j dzq{mv {jfj`qmv, fdirm{`mjv cdildnmv ejnmq`rmv aj =,:*, ;1,2* j 1,6*,{jvwjq`rmijeqj%

    Qmiki m {jfj`qm jbjq`rm, }zj mq`en`z, edwj{dad aj {jbj{ef`m, >3,;* am {jfj`qm qdqml#I ;6%:6>,2), mw{jvjeqdz zi ajf{vf`id bmfj mdwj{dad cdildnd meqj{`d{ aj =,6* #ijedv I 6=0,3) jzim qmsm aj jsjfzd, bmfj md w{jr`vqd, }zj {deadz dv0>,3*%

    D fdiwd{qmijeqd amv {jfj`qmv jbjq`rmv am VV,bd{qjijeqj jswdvqmv jrdlzd ad f`fld jfdei`fd, bd`mlmrmefmad, ji ;7==, wjldv jbj`qdv am jeq{mam ji r`nd{ad edrd fa`nd fdeq{`kzq`rd j am `eqjn{md advq{mkmlcmad{jv am kmefm ed [NVV, jbj`qdv }zj ed bd{mivzb`f`jeqjv wm{m fdiwjevm{ m wj{am aj {jfj`qm idq`rmamwjlm bd{qj fdeq{md ad f`qmad f`fld jfdei`fd% Edw{`ij`{d q{`ijvq{j aj ;7==, m {jfj`qm jbjq`rm mw{jvjeqdzzi f{jvf`ijeqd, bmfj m `nzml wj{dad aj ;7=7, aj 6,=*,f{jvf`ijeqd }zj vdb{jz zi r`vrjl mk{meamijeqd edv ;%j 6% q{`ijvq{jv #=,1*? 7,:*), mw{jvjeqmead, ed b`eml adwj{dad aj {jbj{ef`m, zim }zjk{m em d{aji adv =,6*%

    D fdehzeqd amv {jfj`qmv fd{{jeqjv {jw{jvjeqdzfj{fm aj >>,;* am {jfj`qm qdqml #03,3* am {jfj`qm jbjq`rm),mq`en`ead, ji qj{idv mkvdlzqdv, I ;6%;21,0, rmld{ }zjfdeb`nz{m zim qmsm aj jsjfzd d{mijeqml aj 0>,3* jzi ajf{vf`id aj fj{fm aj =,:* {jlmq`rmijeqj mdwj{dad cdildnd aj ;7=7%

    Ejvqj mn{zwmijeqd {jljrmi, wjlmimqj{`ml`amaj, dv fmwqzldv amv fdeq{`kz`jv wm{m mvjnz{mem vdf`ml j amv q{mevbj{ef`mv fd{{jeqjv%

    Ed b`eml ad 1 q{`ijvq{j aj ;7==, mvfdeq{`kz`jv wm{m m Vjnz{mem Vdf`ml {jw{jvjeqmrmi1:,2* adv {jfz{vdv qdqm`v dkq`adv wjld VVV j :3,1* amv{jfj`qmv jbjq`rmv, fd{{jvwdeajead m I =6%>60,3% Jvqm{jfj`qm mw{jvjeqdz zim qmsm aj jsjfzd em d{aji adv0>,1*, bmfj w{jr`vd fd{{`n`am, j zi mf{vf`id aj =,0*bmfj md wj{dad cdildnd aj ;7=7% Jvqj fdiwd{qmijeqdjvq ji l`ecm fdi d w{jr`vqd j fdi mv ija`amv ajwdlq`fm madqmamv, ajv`nemamijeqj mv }zj `eqjn{mi d

    Fmwqzld N{zwd Ajv`nemdDVV Fd{{`n`ad

    b`eml

    Jsjfzd

    6==;;7==

    Qmsm aj

    jsjfzdQrc #m)

    Wjvd

    ed Qdqml

    [jfj`qmv Fd{{jeqjv ;6%>33%0;1%027,;0 ;6%;21%073%2=0,=3 0>,3 =,: >>,;

    76 Fdeq{`kz`jv wm{m m Vjnz{mem Vdf`ml =1%===%>>1%07>,77 =6%>60%3=1%161,77 0>,1 =,0 1:,2

    71 Qmsmv, izlqmv j dzq{mv wjeml`amajv 0;%>11%31=,77 =70%=30%00:,>1 ==>,> 7,3 7,1

    7: [jea`ijeqdv am w{dw{`jamaj 607%701%33>,77 1:=%=30%0;6,06 ==:,> ;7,: =,:

    72 Q{mevbj{ef`mv fd{{jeqjv 0%=>:%>3:%1>2,77 3%066%0:0%6:1,1; 0>,1 >,6 ;0,>

    7> Rjeam aj kjev j vj{r`dv fd{{jeqjv =6%1=2%2=:,77 =>%>63%6::,== =6;,; =2,= 7,=

    73 Dzq{mv {jfj`qmv fd{{jeqjv :%=73%;61,;0 =6%7=2%:::,03 ;:1,3 =3,2 7,7

    [jfj`qmv Fmw`qml =;%366%221%61>,77 :%1:1%63=%:2>,6; 1;,: ;1,2 =3,=

    70 Rjeam aj kjev aj `erjvq`ijeqd 6:%77=%=77,77 6%0;1%663,7; ==,; 36,: 7,7

    =7 Q{mevbj{ef`mv aj fmw`qml >%117%72=,77 ;%>30%270,>2 6>,: 61,: 7,7

    == Mq`rdv b`emefj`{dv =;%>0=%;=3%00;,77 :%11>%22>%2=0,:1 1;,2 ;1,1 =3,=

    =; Wmvv`rdv b`emefj`{dv 7,77 7,77 7,7 7,7 7,7

    =6 Dzq{mv {jfj`qmv aj fmw`qml 1%=01,77 7,77 7,7 7,7 7,7

    Dzq{mv [jfj`qmv =%62;%=>>%;31,36 =%603%::6%=2>,33 =7;,> 1,6 1,2

    =: [jwdv`jv ed mkmq`amv edv wmnmijeqdv ;;0%:01%3>=,>= ;2:%0>7%>:1,>2 ==:,3 6;,6 7,0=2 Vmlad ad Med Meqj{`d{ =%=6;%:3;%1=6,=; =%=6;%:3;%1=6,=; =77,7 =7,; 6,3

    [jfj`qm Qdqml 6>%031%>22%:0;,=; 67%==>%316%6:1,63 >0,6 2,3 =77,7

    [jfj`qm Jbjq`rm ;1%727%02:%=3>,77 ;6%:6>%:06%6;=,>; 0>,3 =,6 >3,;

    Bdeqj8 @NBVV j Ajflm{m d e% >1$;7=;, zkl`fmam ed A[ ;% V{ j aj ;1 aj mk{`l%

    #ji j *)

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    18/84

    Q{`kzeml aj Fdeqmv

    =>

    edrd fa`nd fdeq{`kzq`rd=6

    , fzhm jeq{mam ji r`nd{ dfd{{jz

    ji = aj hmej`{d aj ;7===1%

    Mv q{mevbj{ef`mv fd{{jeqjv qdqml`xm{miI3%061,7, fd{{jvwdeajead m ;0,>* am {jfj`qm qdqml#63* em {jfj`qm jbjq`rm), qjead a`i`ezad >,6* bmfj mdwj{dad cdildnd meqj{`d{% Aj {jbj{`{ }zj mv {jfj`qmvw{drje`jeqjv aj q{mevbj{ef`mv vj ajvq`emi m bmxj{ bmfj,jvvjef`mlijeqj, v ajvwjvmv am fdiwdejeqj edfdeq{`kzq`rm ad VVV, }zj rji vjead vzhj`qm, ajvaj dvjnzead vjijvq{j aj ;7=7, m zim wdlq`fm bd{qjijeqj{jvq{`q`rm, d }zj, ed wj{dad aj {jbj{ef`m, fdeazx`z m zim`erj{vd am qjeaef`m

    =:ed fdiwd{qmijeqd amv

    ejfjvv`amajv aj b`emef`mijeqd ajvqmv ajvwjvmv, mwjvm{ad jbj`qd fdeq{{`d jsj{f`ad wjlm jljrmam jswdv`dam}zjlmv jrdlzd ad f`fld jfdei`fd%

    M`eam ed }zj {jvwj`qm v q{mevbj{ef`mvfd{{jeqjv, fj{fm aj 3:,6* #I >%2=0) bd{miw{drje`jeqjv am Mai`e`vq{md Fjeq{ml ad Jvqmad, jjr`ajef`m{mi zi ajf{vf`id aj ==,;* {jlmq`rmijeqj mdwj{dad cdildnd meqj{`d{% Ajvqmv, I 2%276,:{jvwj`qmim q{mevbj{ef`mv ad IQVV wm{m fziw{`ijeqd am LKVV#ijedv ==,0* }zj ji `nzml wj{dad ad med meqj{`d{),a`vq{`kzamv wjld V`vqjim aj W{dqjd Vdf`ml ajF`amame`m j wjld V`vqjim W{jr`ajef`ml Fdiwdejeqj

    [jwm{q`d% Aj {jbj{`{ }zj, `eflzadv emv q{mevbj{ef`mvwm{m d V`vqjim W{jr`ajef`ml Fdiwdejeqj [jwm{q`d,vj jefdeq{mi I ;:3,; #ijedv =>,:* }zj ed wj{dadcdildnd meqj{`d{) {jbj{jeqjv m {jfj`qmv fjvvmeqjv jI ;,: {jlmq`rdv m vml{`dv `eqj{fmlm{jv

    =2%

    Fdi d{`nji em Mai`e`vq{md Fjeq{ml adJvqmad ajvqmfmivj m`eam mv q{mevbj{ef`mv ad IBMW,{jlmq`rmv md @RM vdf`ml #I >=:,;), wm{m b`emef`m{ dVzkv`vqjim aj W{dqjd Bmi`l`m{ #im`v ;,:* }zj edwj{dad cdildnd)%

    =6Lj` e% ==7$;770, aj =2 aj vjqjik{d, mlqj{mam wjlm Lj` e%==0$;770, aj 67 aj ajxjik{d, wjld Ajf{jqdLj` e% =17K$;7=7, aj67 aj ajxjik{d, j wjlm Lj` e% ::M$;7=7, aj 6= aj ajxjik{d#DJ$;7==), {jnzlmam wjld Ajf{jqd[jnzlmijeqm{ e% =M$;7==, aj 6aj hmej`{d, j wjlm Wd{qm{`m e% 22$;7==, aj 1 aj hmej`{d% Bd`, m`eam,ed wj{dad mezml ji mel`vj, dkhjqd aj edrm mlqj{md, m }zml vjjefdeq{m fdevzkvqmef`mam em Lj` e% 21 K$;7==, aj 67 ajajxjik{d%

    =1 Vjnzead d @NBVV vjijlcmem ad }zj vj qji rj{`b`fmad edv

    lq`idv ijvjv, ji ajxjik{d aj ;7== dkvj{rmvj zimk{meamijeqd ad f{jvf`ijeqd am {jfj`qm aj fdeq{`kz`jv% Jsjfzd D{mijeqml, ajxjik{d aj ;7==%

    =:Ji `aeq`fd wj{dad aj ;7=7 jvqm {jfj`qm f{jvfjz 2,:*{jlmq`rmijeqj m ;770%

    =2

    M{q`nd 03 E ma`qmad md Fa`nd aj W{dfjvvd ad Q{mkmlcd wjldAjf{jqdLj` e% ;0:$;770, aj =6 aj dzqzk{d% Jvqmv {jfj`qmvjefdeq{mivj w{jr`vqmv ed m{q% 26% am LDJ$;7==%

    Ed fmwqzld amv q{mevbj{ef`mv fd{{jeqjvjvqdqmiki `eflzamv mv q{mevbj{ef`mv am VFIL, ed rmld{aj I =26,2 j ad [jvqd ad IzeadZJ, em }zmeq`m ajI =%=:7,>% Mv w{`ij`{mv {jn`vqm{mi zi f{jvf`ijeqd aj=1,:* j mv vjnzeamv aj ;2,1*, {jlmq`rmijeqj md wj{dadcdildnd aj ;7=7%

    Dv {jea`ijeqdv am w{dw{`jamaj j mv rjeamvaj kjev j vj{r`dv fd{{jeqjv {jn`vqmi mf{vf`idv aj;7,:* j =2,=*, {jvwjq`rmijeqj, }zmead fdiwm{madvfdi d wj{dad cdildnd meqj{`d{% Jvqmv {jfj`qmv, ed vjzfdehzeqd, {jw{jvjeqmi mwjemv ;* am {jfj`qm jbjq`rm j=,2* am {jfj`qm qdqml% Ji 6= aj ajxjik{d aj ;7==, m qmsm

    aj jsjfzd ajvqmv {jfj`qmv, bmfj md w{jr`vqd, j{mvzwj{`d{ md `ea`fmad{ aj {jbj{ef`m wm{m d wj{dad jimikdv dv fmvdv #==:,>* j =6;,;*, {jvwjq`rmijeqj)%

    Wd{ fdeqm ad mn{jnmad {jvwj`qmeqj v {jfj`qmvaj fmw`qml bd{mi m{{jfmamadv fj{fm aj I :%1:1,1, rmld{}zj fdevq`qz`z =3,=* am {jfj`qm qdqml ad VVV ed b`emlajvqj 1% q{`ijvq{j aj ;7== j fdeb`nz{m zim qmsm ajjsjfzd d{mijeqml em d{aji adv 1;,:*, jr`ajef`meadzi ajf{vf`id aj ;1,2* bmfj md wj{dad cdildnd aj;7=7% Ejvqj mn{jnmad, m rjeam aj kjev aj `erjvq`ijeqd#{jfj`qm jbjq`rm ad v`vqjim) mw{jvjeqdz zi ajf{vf`idv`ne`b`fmq`rd bmfj md wj{dad cdildnd meqj{`d{ #36,:*),

    mq`en`ead d jsjfzqmad d ideqmeqj aj I 6,0 }zj{jw{jvjeqm mwjemv ==,;* ad rmld{ w{jr`vqd%

    Dv mq`rdv b`emefj`{dv {jrjlmivj fdid dqj{fj`{d fmwqzld im`v `iwd{qmeqj amv {jfj`qmv am VV,{jw{jvjeqmead fj{fm aj =3,=* am {jfj`qm qdqml% DvI :%11>,> {jml`xmadv fd{{jvwdeaji m zi n{mz ajjsjfzd d{mijeqml aj 1;,2* #iz`qd mkm`sd ad`ea`fmad{ aj {jbj{ef`m wm{m d wj{dad), ijedv ;1,1* }zjd rmld{ jsjfzqmad ed wj{dad cdildnd meqj{`d{

    =>%

    @@@%6%; Ajvwjvmv

    D ]zma{d 7; jr`ajef`m d fdiwd{qmijeqd amjsjfzd d{mijeqml am ajvwjvm, wd{ flmvv`b`fmdjfdei`fm, ed wj{dad fdiw{jjea`ad jeq{j = aj hmej`{d j6= aj ajxjik{d aj ;7==%

    Mv ajvwjvmv nldkm`v ad VVV wj{bmxji fj{fmaj I ;0%62;,7 d }zj fdeb`nz{m zim qmsm aj jsjfzd

    => M mel`vj adv {jvzlqmadv am njvqd ad BJBBV, {jlmq`rm md 1%

    q{`ijvq{j aj ;7== j am vzm jrdlzd {jfjeqj, fdevqm ad Mejsd @%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    19/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    =3

    d{mijeqml aj >3,2* j zi ajf{vf`id aj :,2* bmfj m`nzml wj{dad aj ;7=7%

    Mqjeqdv dv n{meajv mn{jnmadv am ajvwjvm fd{{jeqj j aj fmw`qml , ij{jfji ajvqm}zj, wd{ vjimeqj{ji jvqrj`v #ajf{vf`idv aj 7,=*, bmfj md

    wj{dad cdildnd meqj{`d{), mv ajvwjvmv fd{{jeqjv,b`smeadvj ji I ;6%71;,2 #>3,:* amv ajvwjvmv qdqm`v j00,>* amv ajvwjvmv jbjq`rmv), vjead }zj mv ajvwjvmvaj fmw`qml mw{jvjeqm{mi zi ajf{vf`id cdildnd emd{aji adv ;=,;*, mq`en`ead d ideqmeqj aj I 2%6=0,:#;=,:* am ajvwjvm qdqml)%

    Ed mn{jnmad amv ajvwjvmv fd{{jeqjv dfmwqzld amv q{mevbj{ef`mv fd{{jeqjv d im`v{jw{jvjeqmq`rd, fd{{jvwdeajead m 01,3* am ajvwjvmjbjq`rm, #I ;=%300,1), ideqmeqj }zj {jw{jvjeqm zim qmsmaj jsjfzd d{mijeqml aj 03,;*, j js`kj zim qmsm ajrm{`md cdildnm ezlm% Ejvqj mn{zwmijeqd, vd mvq{mevbj{ef`mv wm{m mv bmil`mv }zj vj mw{jvjeqmi fdidm wm{fjlm imqj{`mlijeqj im`v {jljrmeqj #I =0%;:>,1),{jw{jvjeqmead 3>,0* am ajvwjvm ad mn{zwmijeqd, j fzhmjrdlzd bmfj m `nzml wj{dad aj ;7=7 vj fdevzkvqmef`dzezi ajf{vf`id aj 7,6*, d }zj jvq ji l`ecm fdi mvwdlq`fmv jvqmkjljf`amv m wm{q`{ ad ;% vjijvq{j aj ;7=7 j{jbd{mamv ed DJ$;7==%

    M vjnzeam wm{fjlm im`v jsw{jvv`rm am ajvwjvmqdqml {jvwj`qm mdv mq`rdv b`emefj`{dv, wj{bmxjead, ed b`emlad 1% q{`ijvq{j aj ;7==, mw{ds`imamijeqj, I 2%;:6,>,;=,6* adv nmvqdv qdqm`v ad v`vqjim% Jvqj ideqmeqjfd{{jvwdeaj m zim qmsm aj jsjfzd d{mijeqml aj

    1:,>* j jr`ajef`m zim a`i`ez`d aj ;=,=* bmfj mdwj{dad cdildnd meqj{`d{=3%

    Ed mn{jnmad amv ajvwjvmv fd{{jeqjv, mwjemvdv vzkva`dvq`rj{mi zim jrdlzd wdv`q`rm bmfj m `nzml

    wj{dad cdildnd #6,2*), qjeadvj {jn`vqmad jrdlzjvejnmq`rmv edv ajim`v mn{zwmijeqdv8 ajvwjvmv fdiwjvvdml #3,>*)? m}z`v`jv aj kjev j vj{r`dv#=0,0*)?hz{dv j dzq{dv jefm{ndv #=3*)? j dzq{mv ajvwjvmv

    fd{{jeqjv#=>,2*)%

    Mv ajvwjvmv aj fmw`qmla`i`ez{mi ;=,;* bmfjm `nzml wj{dad aj ;7=7, wm{m d }zj fdeq{`kz`z ma`i`ez`d aj qdamv mv wm{fjlmv }zj fdiwji dmn{zwmijeqd8 m}z`v`d aj kjev aj fmw`qml #fdi ijedv:,>*)? q{mevbj{ef`mv aj fmw`qml #fdi ijedv 1=,2*)? jmq`rdv b`emefj`{dv #fdi ijedv ;=,=*)% Mv ajvwjvmv ajfmw`qml mw{jvjeqm{mi, ed b`eml ad 1% q{`ijvq{j aj ;7==,qmsmv aj jsjfzd #1:,3*) iz`qd mkm`sd ad `ea`fmad{ aj{jbj{ef`m wm{m d wj{dad j {jw{jvjeqm{mi ;=,:* amajvwjvm qdqml ad v`vqjim, vjead }zj, ajvqm, mwjemv 7,;*fdevq`qz{mi ajvwjvm jbjq`rm%

    @@@%6%6 Jrdlzd amv [jfj`qm j Ajvwjvm

    Jbjq`rmv

    M {jfj`qm jbjq`rm m{{jfmamam ed wj{dad=0,

    {jw{jvjeqdz >3,;* am {jfj`qm qdqml j {jn`vqdz zim

    =3 Wm{m zim mel`vj adv {jvzlqmadv am njvqd ad BJBBV ed 1%

    q{`ijvq{j aj ;7== j am vzm jrdlzd {jfjeqj rjhmvj d Mejsd @%=0

    M [jfj`qm Jbjq`rm m{{jfmamam ed wj{dad fd{{jvwdeaj md qdqml am

    {jfj`qm, vzkq{mad adv vmladv aj medv meqj{`d{jv, adv mq`rdvb`emefj`{dv j adv wmvv`rdv b`emefj`{dv, j v`qzdzvj, ed b`eml aj;7==, ji I ;6%:6>,2%

    ]zma{d 7; VV Ajvwjvmv wd{ Flmvv`b`fmd Jfdei`fm hmej`{d m ajxjik{d aj ;7==

    #m) Dv rmld{jv am jsjfzd mq md 1% q{`ijvq{j aj ;7=7 bd{mi fd{{`n`adv bmfj mdv {jwd{qmadv amqm am {jijvvm adv amadv `e`f`m`v% D mhzvqmijeqd am

    Ajvwjvm Qdqml bd` aj ijedv I =>,7 #7,7:*)%

    Mn{zw% Vzkmn{% Ajv`nemdDVV Fd{{`n`ad

    b`eml

    Jsjfzd

    6==;;7==

    Qmsm aj

    jsjfzdQrc #m)

    Wjvd

    ed Qdqml

    Ajvwjvmv Fd{{jeqjv ;6%:11%3=6%6>2,0= ;6%71;%:2>%:;:,;3 0>,0 7,= >3,:

    7= Ajvwjvmv fdi d wjvvdml 61;%37:%0:6,77 67;%;7>%;;=,76 33,; 3,> =,7

    7; M}z`v`d aj kjev j vj{r`dv ==>%2;1%2:=,77 0>%762%=77,>; 3;,: =0,0 7,6

    76 Hz{dv j dzq{dv jefm{ndv 2%:>6%13>,77 ;%607%>31,;: 62,1 =3,7 7,7

    71 Q{mevbj{ef`mv fd{{jeqjv ;;%67>%3=1%>=>,77 ;=%300%6>:%10>,73 03,; 7,7 >1,2

    7: Vzkva`dv >:>%0:=%66=,0= >6;%3;6%671,=; 02,> 6,2 ;,:

    72 Dzq{mv ajvwjvmv fd{{jeqjv =;%716%;6>,77 3%>61%2=3,73 >;,: =>,2 7,7

    Ajvwjvmv Fmw`qml =6%>07%:6>%>1:,77 2%6=0%122%027,17 1:,3 ;=,; ;=,:7> M}z`v`d aj kjev aj fmw qml 1>%0:6%2>=,77 ;6%3:6%7;;,70 10,> :,> 7,=

    73 Q{mevbj{ef`mv aj fmw`qml 26%720%:10,77 1=%07:%11:,11 22,1 1=,2 7,=

    70 Mq`rdv b`emefj`{dv =6%2>0%:=1%:;:,77 2%;:6%>73%10;,3> 1:,> ;=,= ;=,6

    =7 Wmvv`rdv b`emefj`{dv 7,77 7,77 7,7 7,7 7,7

    Ajvwjvm Qdqml 6>%66:%6:=%=;=,0= ;0%62;%761%13:,23 >3,2 :,2 =77,7

    Ajvwjvm Jbjq`rm ;6%2::%362%:02,0= ;6%=73%6;:%00;,3= 0>,> 7,;2 >3,>

    Bdeqj8 @NBVV j Ajflm{m d e% >1$;7=;, zkl`fmam ed A[ ;% V{ j aj ;1 aj mk{`l%

    #ji j *)

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    20/84

    Q{`kzeml aj Fdeqmv

    =0

    rm{`md cdildnm aj ijedv =,6* #I 6=0,3)% M ajvwjvm

    jbjq`rm wmnm ed wj{dad;7 {jw{jvjeqdz >3,>* ad qdqml jajf{jvfjz bmfj md wj{dad cdildnd fj{fm aj 7,6*#ijedv I :0,0)% Ajvqj idad, ed wj{dad aj {jbj{ef`mimeqjrjvj m qjeaef`m {jn`vqmam ed q{`ijvq{j meqj{`d{#6% q{`ijvq{j aj ;7==)%

    Fdid vj dkvj{rm #em b`nz{m =), m qjeaef`m wm{mm }zjk{m w{dn{jvv`rm j fdev`vqjeqj amv qrc am ajvwjvmjbjq`rm dkvj{rmam ajvaj d `e`f`d ad med, bd` `eqj{{diw`amed 6% q{`ijvq{j aj ;7==, fdi m ajvwjvm jbjq`rm m imeqj{vj jvqrjl jeq{j wj{dadv cdildndv, fdiwd{qmijeqd }zjvj imeqjrj ed wj{dad aj {jbj{ef`m fdi m ajvwjvmjbjq`rm aj ;7== m {jfzm{ bmfj mdv rmld{jv aj ;7=7 mwjemv

    fj{fm aj 7,6*%

    D fdiwd{qmijeqd am ajvwjvm jbjq`rmed wj{dadaj {jbj{ef`m {jvzlqm ad jbj`qd fdehznmad am v`qzmdjfdei`fm ad wmv;= fdi mv ija`amv aj fdeqjed amajvwjvm wkl`fm #fdeq{m ffl`fmv), jbj`qd r`vrjl vdk{jqzadem jrdlzd amv q{mevbj{ef`mv fd{{jeqjv #im`v 7,7=*),}zj {jw{jvjeqm{mi 01,3* am ajvwjvm jbjq`rm,mn{zwmijeqd deaj vj jefdeq{mi fdeqmk`l`xmamv mvq{mevbj{ef`mv wm{m mv bmil`mv {jlmq`rmv v w{jvqmjvvdf`m`v;;%

    M`eam ed }zj {jvwj`qm ajvwjvm jbjq`rm,ij{jfji {jbj{ef`m mv ajvwjvmv fdi m}z`v`d aj kjevaj fmw`qml j fdi q{mevbj{ef`mv aj fmw`qml, mikmv mjr`ajef`m{ji {jfzdv #ijedv :,>* j ijedv 1=,2*,{jvwjq`rmijeqj) bmfj `nzml wj{dad aj ;7=7, jikd{m mvzm imqj{`ml`amaj vjhm kmvqmeqj {jazx`am #7,6* amajvwjvm jbjq`rm) j m vzm qmsm aj jsjfzd bmfj mdw{jr`vqd q`rjvvj v`ad mwjemv aj :0,;*, iz`qd mkm`sd ad`ea`fmad{ aj {jbj{ef`m wm{m d q{`ijvq{j, j mv ajvwjvmv

    ;7

    M Ajvwjvm Jbjq`rm wmnm ed wj{dad j}z`rmlj md qdqml am ajvwjvm,vzkq{mam amv wm{fjlmv {jbj{jeqjv m mq`rdv b`emefj`{dv j m wmvv`rdvb`emefj`{dv, j qdqml`xdz, ed b`eml aj ;7==, I ;6%=73,6%

    ;= Vdk ajqj{i`emadv w{jvvzwdvqdv, mv ajvwjvmv vdf`m`v a`{jqmijeqj

    {jlmf`demamv fdi m mq`r`amaj jfdei`fm bzef`demi fdidjvqmk`l`xmad{jv mzqdiq`fdv, d }zj `iwl`fm zim }zjk{m ad rdlzijaj w{jvqmjv }zmead m jfdedi`m jvq m f{jvfj{ j m f{`m{ jiw{jndj zi mzijeqd ad jvbd{d b`emefj`{d }zmead d w{dazqd j d jiw{jndajvfji dz jvqmnemi, mq{mrv ad mzijeqd adv kjejb`f`{`dv amvw{jvqmjv vdf`m`v%

    ;;Ija`amv fdi `iwmfqd a`{jqd em jsjfzd ad DVV8 {jwdv`d amvija`amv aj w{dqjd vdf`ml r`njeqjv ed idijeqd meqj{`d{ f{`vjb`emefj`{m `eqj{emf`deml? fdenjlmijeqd ad rmld{ amv wjevjv j ad`eajsmeqj aj mwd`dv vdf`m`v? {jr`vd amv {jn{mv aj mq{`kz`d advzkva`d aj ajvjiw{jnd? jeq{mam ji r`nd{ am lj` am fdea`d aj{jfz{vdv }zj {jvq{`enj d mfjvvd v w{jvqmjv vdf`m`v ad {jn`ij

    ed fdeq{`kzq`rd% D qdqml aj q{mevbj{ef`mv wm{m mv bmil`mv {jfzdz7,6* bmfj md wj{dad cdildnd meqj{`d{% Ji ;7=7, jvqm rm{`rjlf{jvfjz 1,;* ji qj{idv cdildndv%

    fdi m mai`e`vq{md ad v`vqjim, qdamv fdi qrc ejnmq`rmv

    bmfj m `nzml wj{dad aj ;7=7;6%

    M {jfj`qm jbjq`rm m{{jfmamam mw{jvjeqdz, mdldend ad med aj ;7==, rm{`mjv cdildnmvajf{jvfjeqjv, bmfj m `nzm`v wj{dadv aj ;7=7, b`smeadvjji ijedv =,6* ed b`eml ad 1% q{`ijvq{j aj ;7==, }zjfdiwm{m fdi zi f{jvf`ijeqd aj 1,1* rj{`b`fmad ji`nzml wj{dad aj ;7=7% Jvqm jrdlzd jvq vzvqjeqmam jiq{v rjqd{jv8 `eq{dazd aj ija`amv aj wdlq`fm,ida`b`fmq`rmv amv kmvjv fdeq{`kzq`rmv? `eqjn{md advq{mkmlcmad{jv am kmefm ed [NVV? j ijlcd{ ajvjiwjecdadv vj{r`dv aj fdk{mem% Ji vjeq`ad fdeq{{`d, ij{jfj{jbj{ef`m m fdeq{md ad qjf`ad jfdei`fd }zj rj`d`eblzjef`m{ ejnmq`rmijeqj m m{{jfmamd am {jfj`qmfdeq{`kzq`rm, i`e`i`xmead mvv`i dv jbj`qdv jswmev`de`vqmvadv rjqd{jv meqj{`d{ijeqj {jbj{`adv% Jvqjv jbj`qdv jvqdr`vrj`v em jrdlzd am qrc rj{`b`fmam md ldend aj ;7==#aj 6,;*?=,1*? 7,:* j =,6*, {jvwjq`rmijeqj wm{m d=%, ;%, 6% j 1% q{`ijvq{jv)%

    M`eam em {jfj`qm jbjq`rm, m {jvwdvqm ejfjvv`amaj aj b`emef`m{ ijedv ajvwjvm {jbljq`zvj ema`i`ez`d amv q{mevbj{ef`mv fd{{jeqjv #ijedv >,6*)}zj fdiwm{m fdi zim a`i`ez`d am {jfj`qm jbjq`rm qdqmlaj =,6*%

    Mv b`nz{mv vjnz`eqjv wj{i`qji dkvj{rm{ mjrdlzd cdildnm am {jfj`qm j am ajvwjvm jbjq`rmv, }zj{em wj{vwjq`rm mfzizlmam md ldend adv q{`ijvq{jv aj fmammed #B`nz{m 7=) }zj{ `vdlmead m ajvwjvm j {jfj`qm jbjq`rmv`iwzqmamv mwjemv m fmam wj{dad q{`ijvq{ml #B`nz{m 7;)% Mw{`ij`{m wj{i`qj mrml`m{ d wj{fz{vd `eq{mmezml ajvqmvrm{`rj`v, j m vjnzeam d fdiwd{qmijeqd am {jfj`qm jajvwjvm jbjq`rmv {jbj{jeqjv jsflzv`rmijeqj m fmamq{`ijvq{j;1%

    ;6 Mv ajvwjvmv fdi wjvvdml {jfzm{mi 3,>*, fdi m}z`v`d aj

    kjev j vj{r`dv =0,0* j fdi hz{dv j dzq{dv jefm{ndv, =3*%;1

    Mv l`ecmv m q{mfjhmad fd{{jvwdeaji ija`am aj mhzvqmijeqd m}zj m `ebd{imd d{m meml`vmam qji v`ad vzhj`qm ed ajfz{vd adqjiwd, wdajead fdevqmqm{vj }zj, edv lq`idv q{`ijvq{jv, dv

    mhzvqmijeqdv vj vdk{jwji mdv jsjfzqmadv ed wj{dad cdildnd,d }zj wdaj ime`bjvqm{ zim ijlcd{`m em }zml`amaj am `ebd{imdw{dazx`am j a`vwde`k`l`xmam%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    21/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    ;7

    B`nz{m = Rm{`md cdildnm am [jfj`qm j Ajvwjvm Jbjq`rm #rmld{jv mfzizlmadv ed b`i ad wj{dad) ;:

    N{b`fd =%= Qrc am {jfj`qm j ajvwjvm jbjq`rm

    N{b`fd =%; Ajvwjvm jbjq`rm N{b`fd =%6 [jfj`qm jbjq`rm

    ;: Zq`l`xmead mv v{`jv M j F #N{b`fd =%=) j A #N{b`fdv =%; j =%6) fdevqmeqjv ad mejsd 1%

    =7,0*

    0,:*

    >,7* 2,>*

    ;,7*;,>*

    :,6*:,2*

    6,1*

    :,7*:,7*

    1,1*6,;*

    =,1*

    7,:* =,6*

    7,:*

    =,3*

    6,=*

    1,3*

    >,6*

    =7,2*

    =7,0*==,=*

    3,;*3,7*

    2,7*

    1,=*

    ;,7*

    7,6*7,7*7,6*

    ;,7*

    7,7*

    ;,7*

    1,7*

    2,7*

    3,7*

    =7,7*

    =;,7*

    =Q

    ;773

    ;Q

    ;773

    6Q

    ;773

    1Q

    ;773

    =Q

    ;770

    ;Q

    ;770

    6Q

    ;770

    1Q

    ;770

    =Q

    ;7=7

    ;Q

    ;7=7

    6Q

    ;7=7

    1Q

    ;7=7

    =Q

    ;7==

    ;Q

    ;7==

    6Q

    ;7==

    1Q

    ;7==

    #m) Amadv fd{{`n`adv ed wj{dad cdildnd vjnz`eqj mq md 1% q{ `ijvq{j aj ;7=7

    Bdeqj8 @NBVV

    [jfj`qm jbjq`rm Ajvwjvm jbjq`rm [jfj`qm jbjq`rm #m) Ajvwjvm jbjq`rm #m)

    );,7*

    7,7*

    ;,7*

    1,7*

    2,7*

    3,7*

    =7,7*

    =;,7*

    =Q ;Q 6Q 1Q

    Amadv fd{{`n`adv ed wj{dad cdildnd vjnz`eqj

    mq md 1% q {`ijvq{j aj ;7=7

    Bdeqj8 @NBVV

    ;773 ;770 ;7=7 ;7==

    );,7*

    7,7*

    ;,7*

    1,7*

    2,7*

    3,7*

    =7,7*

    =;,7*

    =Q ;Q 6Q 1Q

    Amadv fd{{`n`adv ed wj{dad cdildnd vjnz`eqj mq

    md 1% q{` ijvq{j aj ;7=7

    Bdeqj8 @NBVV

    ;773 ;770 ;7=7 ;7==

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    22/84

    Q{`kzeml aj Fdeqmv

    ;=

    B`nz{m ; Rm{`md cdildnm am [jfj`qm j Ajvwjvm Jbjq`rm #rmld{jv `vdlmadv ad q{`ijvq{j) ;2

    N{b`fd ;%= Qrc am {jfj`qm j ajvwjvm jbjq`rm

    N{b`fd ;%; Ajvwjvm jbjq`rm N{b`fd ;%6 [jfj`qm jbjq`rm

    ;2 Zq`l`xmead mv v{`jv M j F #N{b`fd ;%=) j A #N{b`fdv ;%; j ;%6) fdevqmeqjv ad mejsd 1%

    =7,0*3,;*

    ;,:*

    :,:*

    ;,7*

    6,:*

    =7,6*

    2,1*

    6,1*

    2,>*

    :,7*;,3*

    6,;*

    7,;*

    1,=*6,1*

    7,:*

    6,;*

    :,;*

    0,=*>,6*

    =6,3*

    ==,:*==,2*

    3,;*

    >,0*;,0*

    7,>*

    ;,7*

    =,;*7,2* =,=*

    =7,7*

    :,7*

    7,7*

    :,7*

    =7,7*

    =:,7*

    ;7,7*

    =Q

    ;773

    ;Q

    ;773

    6Q

    ;773

    1Q

    ;773

    =Q

    ;770

    ;Q

    ;770

    6Q

    ;770

    1Q

    ;770

    =Q

    ;7=7

    ;Q

    ;7=7

    6Q

    ;7=7

    1Q

    ;7=7

    =Q

    ;7==

    ;Q

    ;7==

    6Q

    ;7==

    1Q

    ;7==

    #m) Amadv fd{{`n` adv ed wj{dad cdildnd vjnz`eqj mq md 1% q{`ijvq{j aj ;7=7

    Bdeqj8 @NBVV

    [jfj`qm jbjq`rm Ajvwjvm jbjq`rm [jfj`qm jbjq`rm #m) Ajvwjvm jbjq`rm #m)

    )1,7*

    );,7*

    7,7*

    ;,7*

    1,7*

    2,7*

    3,7*

    =7,7*

    =;,7*

    =1,7*

    =2,7*

    =Q ;Q 6Q 1Q

    Amadv fd{{`n`adv ed wj{dad cdildnd

    vjnz`eqj mq md 1% q {`ijvq{j aj ;7=7

    Bdeqj8 @NBVV

    ;773 ;770 ;7=7 ;7==

    2,7*

    1,7*

    ;,7*

    7,7*

    ;,7*

    1,7*

    2,7*

    3,7*

    =7,7*

    =;,7*

    =Q ;Q 6Q 1Q

    Amadv fd{{ `n`adv ed wj{dad cdildnd vjnz`eqj

    mq md 1% q{`ijvq{j aj ;7=7

    Bdeqj8 @NBVV

    ;773 ;770 ;7=7 ;7==

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    23/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    ;;

    @@@%6%1 Vmlad am Jsjfzd Jbjq`rm

    M B`nz{m 76 idvq{m m jrdlzd cdildnm advmlad aj jsjfzd jbjq`rm nldkml;> ad VVV, em q`fm amfdeqmk`l`amaj wkl`fm%

    Ezim wj{vwjq`rm `eq{mmezml wdaj rj{`b`fm{vjzim ajqj{`d{md w{dn{jvv`rm adv vmladv jbjq`rdvmwz{madv, vjead }zj, qjeajef`mlijeqj, mw{jvjeqmizim w{dwjevd wm{m d f{jvf`ijeqd ad =% wm{m d ;%q{`ijvq{j j wm{m d ajf{vf`id edv q{`ijvq{jvvzkvj}zjeqjv #N{b`fd 6%=), jefdeq{meadvj dfd{{jvwdeajeqj vmlad aj jsjfzd jbjq`rm ad 1%q{`ijvq{j aj ;7== #I 1;0,6), 6>,>* mkm`sd ad

    rj{`b`fmad ed wj{dad cdildnd meqj{`d{ #I 230,=)%

    Dkvj{rmead jvwjf`b`fmijeqj dfdiwd{qmijeqd cdildnd ad vmlad aj jsjfzd jbjq`rmedv 1%v q{`ijvq{jv adv lq`idv medv #N{b`fd 6%;)rj{`b`fmvj }zj, ajwd`v zim }zjk{m em d{aji adv 21*ji ;770 #wm{m I :>0,1), vj rj{`b`fdz zim {jfzwj{md

    ajvqj vmlad ji ;7=7, em d{aji adv =3,0* #wj{bmxjeadd ideqmeqj aj I 230,=), ji fdevj}zef`m amjrdlzd rj{`b`fmam edv {`qidv aj f{jvf`ijeqd am{jfj`qm jbjq`rm j am ajvwjvm jbjq`rm, fdi m {jfj`qm mmw{jvjeqm{ zi f{jvf`ijeqd vzwj{`d{ md am ajvwjvmjbjq`rm, qjeaef`m v rj{`b`fmam m wm{q`{ ad lq`idq{`ijvq{j aj ;7=7 j }zj vj imeqjrj mq md b`eml ad ;%q{`ijvq{j aj ;7==%

    Fmkj {jbj{`{ }zj jvqj jbj`qd aj jrdlzd am{jfj`qm jbjq`rm m qmsmv im`v r`nd{dvmv }zj mv }zj vjr`ecmi rj{`b`fmead em ajvwjvm jbjq`rm, h ed r`vrjl

    ;> A`bj{jem jeq{j [jfj`qmv Jbjq`rmv fdk{mamv ed wj{dad j

    Ajvwjvmv Jbjq`rmv wmnmv ed wj{dad%

    ed wj{dad aj {jbj{ef`m, deaj m {jfj`qm {jfzdz im`v}zj m ajvwjvm jbjq`rm, bmfj m `nzml wj{dad aj ;7=7%

    Wd{ qml idq`rd, d vmlad rj{`b`fmad ed b`eml adwj{dad aj {jbj{ef`m vdb{jz zim ajn{mamd am d{ajiadv 6>,>* #aj I230,= wm{m I 1;0,6), fdldfmeadvjiz`qd mkm`sd ad erjl ad }zj vj rj{`b`fdz meqjv am f{`vjb`emefj`{m `eqj{emf`deml #I =%2==,1), vjead }zj m bd{qjjswdv`d amv {jfj`qmv j ajvwjvmv am VV jrdlzd adf`fld jfdei`fd, fzhm qjeaef`m fdeq`ezm m vj{ aj bd{qjfdeq{md, wdaj `ea`f`m{ }zj m ajn{mamd rj{`b`fmam edb`eml ad wj{dad aj {jbj{ef`m wdvvm r`{ m qd{em{vjfdev`vqjeqj, ijvid wm{m mli ad med jfdei`fd jimel`vj%

    B`nz{m 6 Jrdlzd q{`ijvq{ml ad Vmlad aj Jsjfzd Jbjq`rm

    N{b`fd 6%=Jrdlzd eq{mmezml #I) N{b`fd 6%;Rmld{ j rm{`md cdildnm #I j *)

    07=,;

    =%36;,7=%>;=,7

    =%2==,1

    >71,1

    =%=>3,6

    =%77;,2

    :>0,1

    :76,=

    013,;333,6

    230,=

    :>0,>

    =%73=,=

    376,>

    1;0,6

    7,7

    ;:7,7

    :77,7

    >:7,7

    =%777,7

    =%;:7,7

    =%:77,7

    =%>:7,7

    ;%777,7

    =Q ;Q 6Q 1Q

    I

    #m) Rmld{ adv =Q, ; Q j 6Q fd{{` n`ad ed wj{dad cdildnd vjnz`eqj? rmld{ wm{m d 1Q d

    }zj fdevqm am FVV {jvwjfq`rm

    Bdeqj8@NBVV

    ;773 #m) ;770 #m) ;7=7 #m) ;7==

    >3>,1

    =%=>=,3

    =%2==,1

    :>0,1

    230,=

    1;0,6

    13,3*

    6>,:*

    )21,7*

    =3,0*

    )6>,>*

    )07,7*

    )27,7*

    )67,7*

    7,7*

    67,7*

    27,7*

    07,7*

    7,7

    =77,7

    ;77,7

    677,7

    177,7

    :77,7

    277,7

    >77,7

    377,7

    077,7

    =%777,7

    =%=77,7

    =%;77,7

    =%677,7

    =%177,7

    =%:77,7

    =%277,7

    =%>77,7

    =%377,7

    =%077,7

    ;%777,7

    ;772 ;77> ;773 ;770 ;7=7 ;7==

    I

    Amadv fd{{`n`adv ed wj{dad cdildnd vjnz`eqj,js fjqd d vmlad d{mijeqml

    ad 1 % Q ;7==%

    Bdeqj8 @NBVV

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    24/84

    Q{`kzeml aj Fdeqmv

    ;6

    @@@%1 Bdeqjv aj B`emef`mijeqd jMwl`fmjv aj Bzeadv

    @@@%1%= Bdeqjv aj [jfj`qm

    Ad ]zma{d 76 fdevqmi mv {jfj`qmv ad VVV,d{nme`xmamv wd{ f`efd bdeqjv aj b`emef`mijeqd, amv}zm`v vj ajvqmfmi, wjlm imqj{`ml`amaj, dvFdeq{`kz`eqjv;3 #{jw{jvjeqmead 1:,2* ad qdqml amv

    {jfj`qmv j :3,1* am {jfj`qm jbjq`rm) j m Mai`e`vq{mdFjeq{ml;0 #;:,6* am {jfj`qm qdqml j 6;,1* am {jfj`qmjbjq`rm)%

    M B`nz{m 71 {jvzij, ed }zj fdefj{ej {jfj`qm jbjq`rm, mv qmsmv aj rm{`md cdildnm amvr{`mv bdeqjv aj b`emef`mijeqd ad VVV j dv wjvdv{jlmq`rdv aj fmam zim%

    Rj{`b`fmvj, mvv`i, }zj, mq md b`eml ad 1%q{`ijvq{j aj ;7==, m {jfj`qm fdk{mam w{drje`jeqj ajFdeq{`kz`eqjv, #Fdeq{`kz`jv j fdq`xmjv), f{jvfjz,ji qj{idv cdildndv, I ;:2,: #=,0*), wmvvmead m

    qdqml`xm{ I =6%>60,3% D @NBVV, edv vjzv {jlmq{`dvvdk{j m jsjfzd d{mijeqml qji r`ead m {jbj{`{ }zj mjrdlzd ajvqmv {jfj`qmv #) {jbljqj d `iwmfqd adje}zma{mijeqd adv q{mkmlcmad{jv kmef{`dv ed {jn`ijnj{ml adv q{mkmlcmad{jv wd{ fdeqm aj dzq{ji j d jbj`qdam jeq{mam ji r`nd{ ad Fa`nd Fdeq{`kzq`rd, kji fdidzim ijlcd{`m em fdk{mem fdj{f`rm% M`eam vjnzead d@NBVV, vjijlcmem ad }zj vj qji rj{`b`fmad edvlq`idv ijvjv, ji ajxjik{d aj ;7== dkvj{rmvj zimk{meamijeqd ad f{jvf`ijeqd am {jfj`qm ajfdeq{`kz`jv

    67%

    Jvqm dkvj{rmd #qjeaef`m aj ajvmfjlj{md

    ad f{jvf`ijeqd ajvqmv {jfj`qmv) fdev`vqjeqj fdi dwj{v`vqjeqj mk{meamijeqd ad f`fld jfdei`fd%

    H d fdehzeqd aj q{mevbj{ef`mv w{drje`jeqjvam Mai`e`vq{md Fjeq{ml vdb{jz zim a`i`ez`d emd{aji adv ==,;* #I 021,>, ji qj{idv mkvdlzqdv),

    ;3 ]zj ejvqj vjeq`ad lmqd `eflz` mv {jfj`qmv aj fdq`xmjv adv

    q{mkmlcmad{jv ajwjeajeqjv, adv q{mkmlcmad{jv eajwjeajeqjv, advjnz{d rdlzeq{`d j mv fdeq{`kz`jv amv jeq`amajvjiw{jnmad{mv%

    ;0 Deaj vj `eflzji mv q{mevbj{ef`mv }zj, m r{`dv qqzldv, m

    Vjnz{mem Vdf`ml {jfjkj am Mai`e`vq{md Fjeq{ml ad Jvqmad%67[jlmq{`dv vdk{j m jsjfzd d{mijeqml aj vjqjik{d aj ;7== jajxjik{d aj ;7==%

    }zmead fdiwm{mad fdi `nzml wj{dad meqj{`d{,wmvvmead wm{m I >%2;;,6% Aj jeq{j jvqmv, ajvqmfmvjm {jazd aj ==,0* #ijedv I 30:,6, wmvvmead wm{mI 2%276,:) amv ejfjvv`amajv aj b`emef`mijeqd edik`qd am Lj` aj Kmvjv am Vjnz{mem Vdf`ml6=,

    fdevj}zef`m amv ija`amv aj fdevdl`amd d{mijeqml`iwljijeqmamv% Qmiki ed }zj a`x {jvwj`qd mdb`emef`mijeqd am fdiwdejeqj emf`deml aj w{dn{mimv`evf{`qdv ed ik`qd ad ][JE j ad ]FM6; vj {jn`vqdz,ed wj{dad aj {jbj{ef`m, zim a`i`ez`d aj 13,1*#ijedv I ==7,1 wmvvmead wm{m dv I ==>,3)%

    Mv q{mevbj{ef`mv {jfjk`amv am VFIL,{jlmq`rmv m hdndv vdf`m`v, }zj {jw{jvjeqmi 7,> * am{jfj`qm jbjq`rm, mw{jvjeqm{mi, ed wj{dad aj {jbj{ef`m,zi f{jvf`ijeqd em d{aji adv =1,:*, }zmeadfdiwm{mamv fdi d wj{dad cdildnd meqj{`d{, qjeadv`ad m{{jfmamad d ideqmeqj aj I =26,2 #im`v I ;7,3}zj ed wj{dad cdildnd)%

    M Ze`d Jz{dwj`m, }zj b`emef`m d VVV fdiq{mevbj{ef`mv, w{`ef`wmlijeqj ed ik`qd ad BVJ,{jw{jvjeqdz 1,0* am {jfj`qm jbjq`rm, j dvqjeqdz zif{jvf`ijeqd aj ;2,1*, wmvvmead m I =%=:7,3 #im`v

    I ;17,: }zj ed wj{dad cdildnd meqj{`d{)%

    M {jfj`qm w{drje`jeqj am Mq`r`amaj amVjnz{mem Vdf`ml {jvzlqm, ji n{meaj ija`am, ammq`r`amaj j njvqd fd{{jeqj ad vjfqd{, jenldkmead,ajv`nemamijeqj, dv [jea`ijeqdv am w{dw{`jamaj#`eqjn{m hz{dv, a`r`ajeadv j wm{q`f`wmjv edv lzf{dv j{jeamv), mv {jwdv`jv, mv qmsmv j izlqmv j m rjeam ajkjev j vj{r`dv fd{{jeqjv j aj fmw`qml, {jw{jvjeqmeaded vjz qdad fj{fm aj 6,>* ad qdqml am {jfj`qm jbjq`rm,qjead mw{jvjeqmad zi f{jvf`ijeqd ji qj{idvcdildndv aj =>,6* #im`v I =;>,;, }zj ed wj{dadcdildnd meqj{`d{)%

    6= [jvwj`qmeqj v q{mevbj{ef`mv jbjqzmamv wm{m m fdkj{qz{m

    b`emefj`{m amv ajvwjvmv ad v`vqjim aj W{dqjd Vdf`ml ajF`amame`m, amv {jfj`qmv fjvvmeqjv j aj {jq{`kz`jv `eqj{fmlm{jv mwmnm{ wjld Jvqmad edv qj{idv ad m{q`nd 03% E ad Fa`nd ajW{dfjvvd ad Q{mkmlcd% Jvqmv q{mevbj{ef`mv, vdimamv v{jvwj`qmeqjv FWE adv ]zma{dv Fdize`q{`dv, fd{{jvwdeaji vQ{mevbj{ef`mv ad DJ%

    6;

    Wm{m b`emef`mijeqd am fdiwdejeqj wkl`fm emf`deml advvzkva`dv v mjv aj bd{imd w{db`vv`deml #}zj `eqjn{mi dv`vqjim W{jr`ajef`ml [jwm{q`d)%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    25/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    ;1

    ]zma{d 76 VV D{`njev am {jfj`qm am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    #m) Dv rmld{jv am jsjfzd ad 1% q{`ijvq{j aj ;7=7 bd{mi fd{{`n`adv bmfj mdv {jwd{qmadv amqm am {jijvvm adv amadv `e`f`m`v% D mhzvqmijeqd

    am [jfj`qm Qdqml bd` aj fj{fm aj I ;=,; #7,7>*), {jvvmlqmead wjlm vzm imqj{`ml`amaj, dv mhzvqmijeqdv edv fmwqzldv {jbj{jeqjv v

    Fdeq{`kz`jv wm{m m vjnz{mem vdf`ml#im`v I=7,3), emv {jfj`qmv w{dazx`amv wjlm mq`r`amaj am vjnz{mem vdf`ml #im`v I =2,6)%

    #k) @eflz` rmld{jv #i:77,7 aj w{jr`vd j d rmld{ aj i 2:=,0 aj jsjfzd) {jlmq`rdv m q{mebj{ef`mv ad Bzead EMR, JWJ {jn`vqmad ed imwm S

    #[%72%7=Q{mevbj{ef mv fd{{jeqjv aj vdf`jamajv j }zmvj vdf`jamajv ed b`emefj`{mv)%

    D{`njev aj b`emef`mijeqd DVV fd{{`n`ad JsjfzdQmsm aj

    jsjfzdQrc #m)

    Wjvd ed

    qdqml

    Wjvd em

    jsjfzd

    jbjq`rm

    Fdeq{`kz`eqjv =1%===%>>1%07>,77 =6%>60%3=1%161,77 0>,1 =,0 1:,2 :3,1

    Fdeq{`kz`jv j fdq`xmjv =1%===%>>1%07>,77 =6%>60%3=1%161,77 0>,1 =,0 1:,2 :3,1

    V`vqjim w{jr ajef`ml =1%=71%730%07>,77 =6%>6;%23;%:33,7: 0>,1 =,0 1:,2 :3,6

    [jn`ijv fdiwljijeqm{jv j jvwjf`m`v >%23:%777,77 >%=6=%31:,0: 0;,3 2,= 7,7 7,7

    Mai`e`vq{md Fjeq{ml #k) >%2>:%210%7>=,77 >%2;;%6=;%7>6,>; 00,6 ==,; ;:,6 6;,1

    Q{mevbj{ef`mv ad IQVV wm{m fziw{`ijeqd am LKVV 2%276%626%7;0,77 2%276%120%636,77 =77,7 ==,0 ;=,0 ;3,=

    Q{mevbj{ef`mv ad IQVV FWE ]FM j ][JE ==>%>02%=>3,77 ==>%>02%=>3,77 =77,7 13,1 7,1 7,:

    Q{mevbj{ef`mv ad I% Jazfmd W{jvfdlm{ emv @WVV =26%:77%777,77 =1>%=20%;01,77 07,7 =7,1 7,: 7,2

    Q{mevbj{ef`mv ad IBMW @RM Vdf`ml #Lj` 60K$01, aj ;>$=;) >=:%=07%;=0,77 >=:%=07%777,77 =77,7 ;,: ;,1 6,7

    Dzq{mv q{mevbj{ef`mv >:%>00%21:,77 63%23>%;=3,>; :=,7 66,= 7,= 7,;

    Vmeqm Fmvm am I`vj{`f{a`m aj L`vkdm =2=%0=>%;:7,77 =26%:00%223,:: =7=,7 =1,: 7,: 7,>

    Q{mevbj{ef`mv {jlmq`rmv m hdndv vdf`m`v =2=%0=>%;:7,77 =26%:00%223,:: =7=,7 =1,: 7,: 7,>

    Ze`d Jz{dwj`m =%61:%11:%>;;,77 =%=:7%3=>%=>2,07 3:,: ;2,1 6,3 1,0

    Q{mevbj{ef`mv ad Bzead Vdf`ml Jz{dwjz #BVJ) =%61:%61=%27>,77 =%=:7%>;0%32=,0; 3:,: ;2,1 6,3 1,0

    Dzq{mv q{mevbj{ef`mv =71%==:,77 3>%6=1,03 36,0 ;=,2 7,7 7,7

    Mfq`r`amaj am Vjnz{mem Vdf`ml >22%=>3%;6>,77 32=%710%023,:: ==;,1 =>,6 ;,0 6,>

    [jea`ijeqdv aj w{dw{`jamaj 607%701%33>,77 1:=%=30%0;6,06 ==:,> ;7,: =,: =,0

    Hz{dv 6;0%1=0%1=;,77 633%=21%:16,== ==>,3 ;:,; =,6 =,2

    A`r ajeadv j wm{q`f`wmjv edv lzf{dv :2%>71%>;;,77 27%=16%>:7,7= =72,= =,: 7,; 7,6[jeamv 6%0>7%>:6,77 ;%33=%267,3= >;,2 =6,7 7,7 7,7

    Dzq{mv {jfj`qmv 6>2%736%6:7,77 170%327%711,2; =70,7 =1,7 =,1 =,>

    [jwdv`jv ed mkmq`amv edv wmnmijeqdv ;;0%:01%3>=,>= ;2:%0>7%>:1,>2 ==:,3 6;,6 7,0 =,=

    Qmsmv, izlqmv j dzq{mv wjeml`amajv 0;%>11%31=,77 =70%=30%00:,>1 ==>,> 7,3 7,1 7,:

    Rjeam aj kjev j vj{r dv #fd{{jeqjv j aj fmw`qml) 13%1=>%>=:,77 ;=%22;%206,=6 11,> 11,: 7,= 7,=

    Dzq{mv :%6;:%0;;,;0 =6%762%277,00 ;11,3 =3,; 7,7 7,=

    [jfj`qm jbjq`rm ;1%727%02:%=3>,77 ;6%:6>%:06%6;=,>; 0>,3 =,6 >3,; =77,7

    [jfj`qm ed jbjq`rm =6%0;6%37=%17:,=; 2%:37%;:7%76;,22 1>,6 ;;,; ;=,3

    [jfj`qm qdqml 6>%031%>22%:0;,=; 67%==>%316%6:1,63 >0,6 2,3 =77,7

    #ji j *)

    Bdeqj8 @NBVV j Ajflm{md e% >1$;7=;, wzkl`fmam ed A[, ;% V{`j, aj ;1 aj mk{`l%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    26/84

    Q{`kzeml aj Fdeqmv

    ;:

    B`nz{m 1 Rm{`md j wjvd {jlmq`rd amv d{`njev am [jfj`qm Jbjq`rm m{{jfmamam hmej`{d m ajxjik{d aj ;7==

    N{b`fd 1%= Rm{`md cdildnm N{b`fd 1%; Wjvd {jlmq`rd

    @@@%1%; Mwl`fmjv aj Bzeadv

    Ad ]zma{d 71 fdevqmi mv ajvwjvmv ad VVV,d{nme`xmamv vjnzead m emqz{jxm am vzm mwl`fmd% Fdi

    jvqm mel`vj w{jqjeajvj `ajeq`b`fm{ m jrdlzd advnmvqdv {jml`xmadv fdi mv w{jvqmjv vdf`m`v j mvwdlq`fmv mq`rmv aj jiw{jnd j bd{imd w{db`vv`deml,kji fdid fdi m mai`e`vq{md j fmw`qml`xmd ad VVV%Mv B`nz{mv 7: j 72 fdiwljijeqmi jvvm mel`vj%

    =,0*

    )==,;*

    =1,:*

    ;2,1*

    =>,6*

    )=,6*

    )=:,7*

    )=7,7*

    ):,7*

    7,7*

    :,7*

    =7,7*

    =:,7*

    ;7,7*

    ;:,7*

    67,7*

    Fdeq{ kz eqjv Mai`e vq{md

    fjeq{ml

    VFIL Z e d Jz{dwj m Mq r am aj am VV [jf j qm jbjq rm

    Bdeqj8 @NBVV

    :3,1*

    6;,1*

    6,>*

    1,0* 7,>*

    Bdeqj8 @NBVV

    Fdeq{`kz`eqjv

    Mai`e`vq{md

    fjeq{ml

    Mq`r`amaj am VV

    Ze`d Jz{dwj`m

    VFIL

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    27/84

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    28/84

    Q{`kzeml aj Fdeqmv

    ;>

    Fdev`aj{mead }zj mv W{jvqmjv vdf`m`v, mBd{imd w{db`vv`deml j WMJ, m Mai`e`vq{md j mFmw`qml`xmd q{mazxji mqzmlijeqj mv n{meajvbzejv ad VVV, fdevqmqmvj }zj m im`d{ bmq`m amajvwjvm rm` wm{m mv w{jvqmjv vdf`m`v #07,=* amajvwjvm jbjq`rm), m }zml vdb{jz zim }zjk{m aj 7,:*#ijedv I ==6,0 ji qj{idv mkvdlzqdv) bmfj m `nzmlwj{dad meqj{`d{, mw{jvjeqmead zim jsjfzdd{mijeqml aj I ;7%3;>,6 }zj fd{{jvwdeaj m zimqmsm aj 03,0*%

    Ed fiwzqd amv w{jvqmjv vdf`m`v ij{jfj{jbj{ef`m, ji {mxd am imqj{`ml`amaj, m {zk{`fm ajwjevjv j fdiwljijeqdv, }zj mw{jvjeqdz zif{jvf`ijeqd aj 6,=* #}zj fdiwm{m fdi zif{jvf`ijeqd aj 7,6* am ajvwjvm jbjq`rm), bmfj m `nzmlwj{dad cdildnd #im`v I 16>,1), qdqml`xmeadI =1%110,6 #20,1* amv w{jvqmjv vdf`m`v j 2;,:* amajvwjvm jbjq`rm)% Ajvqmv, ajvqmfmivj mv wjevjv ajrjlc`fj, n{zwd }zj im`d{ w{jvvd jsj{fj vdk{j dv`vqjim, fdi zi f{jvf`ijeqd cdildnd aj 1,0* #im`vI :=2,0), vjead }zj fdevzkvqmef`mi m im`d{ bmq`m#>2,2*) ad rmld{ ajvwjea`ad fdi wjevjv jfdiwljijeqdv% Jvqmv ajvwjvmv jvqd bd{qjijeqjjswdvqmv jrdlzd ajidn{b`fm am wdwzlmd{jv`ajeqj, m }zml qji r`ead m jr`ajef`m{ zi im`d{f{jvf`ijeqd emv bm`smv jq{`mv vzwj{`d{jv mdv 2: medv#=,3*), f{jvf`ijeqd }zj ed qji r`ead m vj{mfdiwmecmad wjld f{jvf`ijeqd am wdwzlmd {jv`ajeqj#7,=*)%

    Mv rj{kmv ajvq`emamv md ajvjiw{jnd j mwd`dmd jiw{jnd, fdi zi wjvd {jlmq`rd aj 0,=* ed qdqml amajvwjvm jbjq`rm, vdb{j{mi zim }zjk{m em d{aji adv:,6*, wmvvmead m I ;%=76,0 #ijedv I ==>,6 }zj edwj{dad cdildnd)% Jvqj ajf{vf`id ajfd{{j, jin{meaj ija`am, amv mlqj{mjv v {jn{mv aj mq{`kz`dajvqmv w{jvqmjv, am jl`i`emd aj {jn`ijvqjiwd{{`dv j jsfjf`dem`v aj {jbd{d ajvqm q`wdldn`m ajmwd`dv w{mq`fmadv md ldend aj ;7=766, j am mwl`fmdamv edrmv {jn{mv aj mfjvvd v w{jvqmjv vdf`m`v edfdeq{`kzq`rmv, wmqjeqj qmiki em {jazd v`ne`b`fmq`rmam ajvwjvm fdi d Vzkva`d vdf`ml aj ajvjiw{jnd, emd{aji adv 61,>*, `vqd , ijedv I =13,; }zj ed 1q{`ijvq{j aj ;7=7, j ad Fdiwljijeqd aj ajvjiw{jndaj fj{fm aj 0,0* #ijedv I 0,1)%

    66 Ajf{jqdLj` e% >;$;7=7, aj =3 aj hzecd? Ajf{jqdLj` e% >>$;7=7,

    aj ;1 aj hzecd%

    M ajvwjvm em {jm am md vdf`ml61 km`sdz1,>*, wmvvmead m I =%:03,6 #2,0* am ajvwjvm jbjq`rmad wj{dad), fdi qdamv mv fdiwdejeqjv am ajvwjvm mfdeq{`kz{ji wm{m jvqm jrdlzd% Ed ik`qd am mdvdf`ml, bd{mi ajb`e`amv ija`amv fdi r`vqm ijlcd{`m amjb`f`ef`m em njvqd adv {jfz{vdv }zj lcj jvqdfdev`nemadv {mf`deml`xmd aj mlnzev w{dn{mimv jw{jvqmjv, `evq`qz`d aj fdeq{dld aj b{j}zef`mv advzqjeqjv, ajb`e`d aj {jn{mv d{mijeqm`v }zmeqd jrdlzd am ajvwjvm mvvdf`mam m edrdv mfd{adv, kjifdid m q{mevbj{ef`m wm{m m VFIL advjvqmkjljf`ijeqdv `eqjn{madv, vdk njvqd a`{jqm ad @VV,@W, ldfml`xmadv ed a`vq{`qd aj L`vkdm6:, ija`amvvzvfjqrj`v aj qj{ fdeq{`kzad wm{m d fdiwd{qmijeqdajvqmv ajvwjvmv%

    Ejvqm {jm, vd mv q{mevbj{ef`mv j vzkva`dvwm{m mv `evq`qz`jv vji b`ev lzf{mq`rdv }zj mkvd{rj{mim wm{qj im`v v`ne`b`fmq`rm adv {jfz{vdv }zj lcj bd{mimbjqdv #32*), dv }zm`v, }zmead fdiwm{madv fdi dwj{dad cdildnd meqj{`d{, mw{jvjeqm{mi zima`i`ez`d aj =,:*% Qmiki mv q{mevbj{ef`mv jvzkva`dv wm{m mv bmil`mv vdb{j{mi zi ajf{vf`id bmfjmd wj{dad cdildnd meqj{`d{ em d{aji adv =:,0*%

    M`eam `evj{`amv ed ik`qd amv w{jvqmjvvdf`m`v, {jljrmvj m {jazd emv ajvwjvmv fdi dMkded aj bmil`m62 j fdi d [V@, em d{aji adv67,6* #ijedv I ;06,6) j ;7,;* #ijedv I =7:,6),{jvwjq`rmijeqj, b{zqd amv {jn{mv `evq`qzamv fdi r`vqm {jazd am ajvwjvm wkl`fm, im`v fdef{jqmijeqj wjlmedrm lj` aj fdea`d aj {jfz{vdv% Ji vjeq`ad `erj{vdfdiwd{qm{mivj mv ajvwjvmv fdi d Vzkva`d jfdiwljijeqd aj adjem, fdi d Vzkva`d wd{ id{qj,fdi d vzkva`d aj Wm{jeqml`amaj j fdi dFdiwljijeqd vdl`a{`d wm{m `advdv, }zj {jn`vqmimzijeqdv aj 7,>* #im`v I 6,6), 6,3* #im`v I 3,7),

    2,6* #im`v I ;2,>) j ;,3* #im`v I >,:),{jvwjq`rmijeqj%

    61 M w{dqjd am Md Vdf`ml {jml`xmvj mq{mrv am fdefjvvd ajw{jvqmjv wjfze`{`mv, aj fm{fqj{ jrjeqzml j ji fdea`jv ajjsfjf`deml`amaj, w{jvqmjv ji jvwf`j, mfjvvd {jaj emf`demlaj vj{r`dv j j}z`wmijeqdv vdf`m`v j ed mwd`d m w{dn{mimv ajfdikmqj wdk{jxm, a`vbzed, im{n`eml`xmd j jsflzvdvdf`m`v%

    6: M{q`nd 22% am Lj` e% ::M$;7=7, aj 6= aj ajxjik{d Lj` ad

    D{mijeqd ad Jvqmad wm{m ;7==%62

    Fdevj}zef`m am ed mqzml`xmd adv rmld{jv ad mkded, amjl`i`emd ad wmnmijeqd aj mkded ed 1 j : jvfmld, am

    {jazd wm{m ijqmaj ad rmld{ mvvdf`mad v kdlvmv jvfdlm{jv,kji fdid amv mlqj{mjv ajfd{{jeqjv amv edrmv {jn{mv ajmfjvvd m w{jvqmjv vdf`m`v ed fdeq{`kzq`rmv%

  • 7/31/2019 tribunal de contas 2012_[relatrio] acompanhamento da execuo do oramento da segurana social [janeiro a dezembro 2011]

    29/84

    Mfdiwmecmijeqd am Jsjfzd ad D{mijeqd am Vjnz{mem Vdf`ml hmej`{d m ajxjik{d aj ;7==

    ;3

    D qdqml amv ajvwjvmv ji bd{imd

    w{db`vv`deml j WMJ fd{{jvwdeajz m 3,1* am ajvwjvmjbjq`rm, mw{jvjeqmead zi mf{vf`id em d{aji adv :,6*bmfj md wj{dad cdildnd meqj{`d{, mq`en`ead dideqmeqj aj I=%06=,6 #im`v I 0>,6 }zj ed wj{dadcdildnd meqj{`d{), v`qzmd }zj aj{`rm, vdk{jqzad, adf{jvf`ijeqd adv Vzkva`dv aj bd{imd w{db`vv`deml6>fdi vzwd{qj BVJ #=3*, bmfj md wj{dad cdildnd),qjeadvj, ejvqj q{`ijvq{j, {jn`vqmad qmiki zif{jvf`ijeqd am ajvwjvm fdi vzwd{qj em fdeq{mwm{q`amwkl`fm emf`deml, em d{aji adv =,1*% Aj {jbj{`{ }zj}zmvj qdamv mv fdiwdejeqjv aj ajvwjvm {jlmq`rmv mdmwd`d v wdl`q`fmv mq`rmv aj jiw{jnd mw{jvj