Educational Function

The Brazilian Federal Court of Accounts performs its educational function by teaching best practices in management, through the publication of workbooks and manuals, sponsorship of seminars, meetings and gatherings of an educational nature, through its participation in lectures, conferences, and workshops, and also when it recommends the implementation of certain practices as a result of its operational audits.

The educational character is also present when sanctions are applied to those responsible for irregularities or practices that result in loss to the public treasury, because such penalties act in a way that inhibits and discourages such practices.