Managerial reports from the TCU register the main results from the actions of the Court, both in the exercise of public management control and in the administrative sphere.

Quarterly and annual reports were created as an accountability measure of the TCU to the Congress on the performance of external control. As of the end of the fiscal year, the Court has 60 days to send the quarterly report to the Congress. In the case of the annual report, the deadline is 90 days.

WHAT THE CONSTITUTION SAYS

Article 71. External control, incumbent on the National Congress, shall be exercised with the aid of the Federal Court of Accounts, which shall:

Paragraph 4. The Court shall, quarterly and annually, forward to the National Congress a report on its activities.

   Considering the challenges brought about by the new coronavirus pandemic, among the work carried out by the Court in the quarter, it must be pointed out the continuity of the actions adopted within Coopera -  Special Monitoring Plan of Actions to Combat Covid-19, which is a set of monitoring and inspection initiatives that seek to support public managers and the society at this time when emergency actions are much needed to combat the pandemic.

As evidenced in the report for the period, the Court carried out the third monitoring on the payment of emergency aid. The audit indicated that, until June, 1.31 million benefits granted by the Federal Government were cancelled for non-compliance with the eligibility rules, which represents 2% of the beneficiaries and indicates undue payments amounting to US$ 269 million.

Another highlight was the preventive action of the Court, with the adoption of 28 preventive injunctions regarding the application of resources exceeding US$ 2 billion. "This demonstrates the proactive action of this Court in defense of public assets, with the purpose of avoiding the materialization of damage to the treasury," says Minister Múcio Monteiro, president of the TCU during the period covered by the report.