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Federal Court of Accounts (TCU - Brazil)

 

Mandates

The Brazilian Federal Court of Accounts´ official mandates are established under articles 33, § 2, 70, 71, 72, § 1, 74, § 2, and 161, sole paragraph, of the Federal Constitution. The following is a summary of such attributions.

  • To evaluate the accounts reported annually by the President of the Republic (art. 71, I).
  • To evaluate the legality of personnel admission and selection processes, and of grants of civilian and military retirements and pensions (art. 71, III).
  • To conduct inspections and audits, on its own initiative or as requested by the National Congress (art. 71, IV).
  • To audit national accounts of supranational corporations (art. 71, V). 
  • To audit the use of Federal funds transferred to the States, the Federal District, or the Municipalities (art. 71, VI).
  • To report to Congress on audits conducted (art. 71, VII).
  • To apply sanctions and to demand remedy of illegalities and irregularities in conduct and in contracts (art. 71, VIII to XI).
  • To audit the application of subsidies and of revenue waivers (art. 70).
  • To issue conclusive findings regarding non-authorized expenditures as requested by the Permanent Joint Committee of Senators and Representatives (art. 72, § 1).
  • To investigate accusations brought forth by any citizen, political party, association, or union, regarding irregularities and illegalities (art. 74, § 2).
  • To establish the coefficients of participation of States, the Federal District, and Municipalities in Federal resources as well as to inspect the delivery of said resources to state and municipal governments. (art. 161, sole paragraph).

Other duties are attributed to the Brazilian Federal Court of Accounts by regular legislation. Some of these are: to judge complaints filed by bid participants, or anyone under a bid contract, or by any individual or legal person, regarding irregularities practiced with regards to the Bidding and Contracting Law; to monitor and inspect the privatization processes; to create and maintain a homepage for the publication of data and information related to public accounts, and to monitor compliance with the norms established under the Fiscal Responsibility Act, which include examining and issuing a legal opinion regarding the accounts presented by the agencies of the Legislative and Judiciary Branch, as well as by the Public Prosecutor's Office."

 

Primeira Sede do TC.jpg

This building on Passos Avenue in Rio de Janeiro was the court seat from 1893 to 1936