Background 

Despite having been created on the initiative of Ruy Barbosa in 1890, institutionalized in 1891 and regulated in 1892, the Federal Court of Accounts - Brazil (TCU) only began to function in 1893. On January 17, 130 years ago, then Minister of Finance, Inocêncio Serzedello Corrêa, established the Brazilian Federal Court of Accounts. 

Throughout history, the Court has undergone changes in composition, structure, and competencies. Consolidated as an institution that acts firmly in the maintenance of democracy, the TCU's work currently contributes to the improvement of public management and development of the country. 

To celebrate this important date, an agenda of activities was developed from February 13 to 15, 2023.

The role of the Courts of Accounts in the identity of the Brazilian state 

On February 13, the Minister Emeritus of the Supreme Court (STF) and Professor Carlos Ayres Britto delivered the magna lecture: "The Courts of Accounts as part of the legal-identitary structure of the Republic of Brazil – the necessary link between the public functions of accounts and the Brazilian constitutional democracy". In his career, Ayres Britto also held the position of prosecutor at the Court of Accounts of the state of Sergipe, between 1978 and 1990. 

During the lecture, the Supreme Court minister emeritus discussed the status of Courts of Accounts in the 1988 Constitution. “They received from the Constitution a status that I do not know in constitutions of the contemporary civilized world. The best Public Prosecution Office in the world regarding normative approach is ours. The best system of Courts of Accounts in the world in this perspective is also Brazilian.” 

Ayres Britto recalled that the TCU is the model for other Courts and that, according to the decision of the Supreme Court, it has normative power and exclusive jurisdiction over accounts. “I have supported that, regarding its core business, the Federal Court of Accounts decisions are final. Not even the Supreme Court has the power to review the merit of TCU decisions in what is constitutionally awarded to it”, he said. 

Watch here the full opening ceremony of the TCU's 130th anniversary celebration. 

TCU Grand Medal of Merit  

The president of the Federal Court of Accounts - Brazil (TCU), minister Bruno Dantas, delivered the TCU Grand Medal of Merit on February 14th, for the year 2021. The ceremony, postponed due to the Covid-19 pandemic, honored eight personalities and institutions, chosen for their extraordinary merits or contribution to external control. For Dantas, this occasion adds to the celebration of the TCU's 130th anniversary. “A positive fact of the postponement is that the ceremony coincides with a historic moment for this Court, which is the celebration of the TCU's 130th anniversary, by act of the then Minister of Finance, Serzedello Corrêa, on January 17, 1893, when our democracy was still being born”, he said. 

The honorees were the Minister of Defense, José Múcio Monteiro, who is also Minister Emeritus of the TCU, Ludhmila Abrahão Hajjar, Michel Temer, Paulo César Hartung Gomes, Ribamar Oliveira, Sebastião Ribeiro Salgado Júnior, the Oswaldo Cruz Foundation and the Butantan Institute. 

Watch here the TCU Grand Medal of Merit award ceremony. 

The National Congress honors the 130 years of the TCU  

On February 15, the National Congress held a solemn session in honor of the 130th anniversary of the Federal Court of Accounts - Brazil (TCU). The ceremony, requested by Senator Veneziano Vital do Rêgo and by Congressman Hugo Motta, was attended by authorities, congressmen and congresswomen, public officials, managers and ministers of the Court of Accounts. 

In his speech, Bruno Dantas, TCU president, highlighted the performance of the Court of Accounts to guarantee transparency, responsibility, and efficiency in public administration, in order to impact the quality of public services and the lives of Brazilian citizens. The minister mentioned the collaborative relationship between the Court and the National Congress. “It is important to emphasize that the joint action between the TCU and the National Congress not only strengthens the audit and control of public accounts, but also contributes to ensuring the efficiency and transparency of public policies”, said Dantas. 

The president mentioned historical passages of the TCU but highlighted the modernization of the Court of Accounts. Recently, the Court created the Secretariat for External Control of Mutual Agreement and Conflict Prevention, which works to identify consensual solutions and mitigate disputes, increasing the efficiency and economy of the administration. “It is a measure that ensures legal certainty and values ​​institutional dialogue between different state bodies and with individuals who engage with public authorities. This new line of action will provide better use of material prepared by the TCU in carrying out the external control function, especially in fulfilling the constitutional mission of assisting the National Congress”, he explained.