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Federal Court of Accounts - Brazil (TCU)



Consulative Function



The consultative responsibility is conducted through the preparation of previous and individualized opinions, essentially technical in their nature, on the rendering of accounts performed annually by the heads of the Executive, Legislative, and Judiciary and of the Federal Department of Justice, in order to provide Congress with subsidies for its adjudication of such accounts, as is its attribution.

It also includes the examination of inquiries submitted by authorities entitled to formulate them, who posit questions about legal and normative provisions related to matters under the responsibility of the Court.