The Federal Court of Accounts (TCU - Brazil)



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The Court and Society

It is a complex challenge to strengthen public control, encouraging citizens to become more involved as agents of accountability in public management, touching on aspects of probity, morality, efficiency, financial wisdom, and the public transparency of administrative acts.

By the Federal Constitution, any citizen has the legitimate right, following the law, to denounce irregularities and illegalities before the Court. The Public Bidding Act also provides that any participant in the bidding process - natural or legal entity - may bring to the Brazilian Court of Audit a petition regarding irregularities in the application of the Law.  In recent years, the number of cases brought forth has grown significantly, demonstrating the strengthening of the relationship between the Court and society.

Aiming at growing closer to citizens in general, the Court is offering contact with its services through e-mail. This particular channel has been set up in order to provide answers to questions and general information about matters that are related to the legal and constitutional services and responsibilities of  the Court.



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Periodically, the Court conducts a written papers contest called the Serzedello Corrêa Award, as homage to this illustrious Brazilian who was responsible for inserting the Court of Accounts in the Country's administrative life and for defending its independence and prerogatives.

The Court offers other communication channels, to wit:

Dofficial Gazette (Diário Oficial da União): all decisions issued by the Court regarding processes submitted to


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  • Magazine of the Brazilian Federal Court of Accounts (Revista do Tribunal de Contas da União): quarterly publication for the publicizing of the Court's jurisprudence, as well as articles about matters related to external control and government administration, in general.  The publication may be requested by e-mail from
  • Activity reports:  as mandated by the Constitution, the Court submits quarterly and annual activities reports to the National Congress. The reports are distributed to all members of Congress (Representatives and Senators), and may be found on the Court's homepage.
  • TCU Newsletter (Informativo TCU): a weekly newsletter containing a summary of the main activities conducted by the Brazilian Federal Court of Accounts. It is distributed internally and sent to members of both Houses of Congress.         
  • TCU Auditings: the Court regularly publishes articles related to auditings that are deemed to merit greater circulation among the public, due to their importance in general or their impact on public, economic, and social matters. Each new edition is distributed to members of Congress, government authorities, other Courts of Accounts and libraries in general.
  • Manuals and workbooks:  acting within its educational responsibilities, the Court publishes instructional manuals and workbooks that are distributed to mayors, state-level secretariats, congressmen, libraries and to public administrators in general.
  • Executive summaries and technical papers: as opportunities arise, the Court publishes technical papers and executive summaries on topics of  national relevance related to the Court's activities within the scope of its attributions. These are distributed to public authorities, other Courts of  Accounts, federal Congressmen and libraries.
  • TCU Portal: Much information related to the Brazilian Federal Court of Accounts and of interest to citizens can be found on the Court's site: Visitors may follow the progress of processes being handled by the Court; access its deliberations and activity reports; check the Court's agenda for different sessions; consult its jurisprudence database; access information about the organization and functioning of the Court; obtain certificates on their unencumbered status before the Court; contact the citizen service desk; and obtain information about public  expenditures.
  • Public accounts: As established by Law  nº 9.755/1998, the Court also maintains the site, dedicated to divulging information and data pertaining to public accounts of the several spheres of government. There is a link to this site on the Court's homepage as well.
  • Notices to the National Congress: in compliance with the Budgetary Guidelines Act _ LDO, the Court notifies, within 15 days of their finding, any information on circumstantial evidence regarding serious irregularities identified during inspection proceedings or, conversely, of the cure of previously reported suspicions, relating to works and services covered by budgetary legislation. Such notices are accompanied by supportive information that may allow for an analysis of the convenience and desirability of continuing with or stopping the corresponding works or service.
  • The Voice of Brazil (A Voz do Brazil):  Three times a week the Brazilian Federal Court of Accounts presents on the "A Voz do Brasil" radio program an insertion covering matters of interest to Brazilian society related to the activities of the Court.
  • Ombudsman: an open channel where citizens can communicate their opinion regarding TCU's performance in overseeing the application of federal public resources, as well as provide information about acts by public managers, suggestions for improvement, compliments, criticisms and/or complaints. Contact can be made by phone 0800-6441500 (toll-free) or through TCU's website