Federal Court of Accounts - Brazil (TCU) Portal TCUEnglishInside TCUThe CourtStructureFunctions Functions Brazilian Court of Accounts The core functions of the Brazilian Federal Court of Acounts may be divided into the following: inspection, consultation, information, adjudication, sanction, correction, normative and ombudsman. Additionally, some of its activities are of an educational nature. Inspecting Function Consultative Function Information Function Judicative Function Sanctioning Function Corrective Function Normative Function Ombudsman Function Educational Function