Federal Court of Accounts - Brazil (TCU) Portal TCUEnglishInside TCUThe CourtStructureFunctionsNormative Function Normative Function The Secretariat for External Control in the State of Amazonas The Court's prerogatives established by law give it the power to issue normative instructions and acts (that is, generating the obligation of compliance under penalty), regarding matters within its jurisdiction and attributions and the production of the actions at law to which it is entitled.