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Federal Court of Accounts - Brazil (TCU)

Judicative Function


The Secretariat for External Control in the State of Pernambuco


According to the Constitution, the Court audits and judges the accounts of administrators and others in charge of public funds, assets and valuables pertaining to the direct or the indirect administration, including foundations and institutions created and maintained by the Federal Public Authority, as well as the accounts of those who may cause loss, misplacement or other irregularity that results in losses to the public treasury.

In response to requests by a Joint Committee of Senators and Representatives, the Court also issues conclusive opinions about suspicion of unauthorized expenditures. On finding these to be improper, it proposes their cessation to the Congress.


        The Secretariat for External Control in the State of Piauí



Approximately 2,600 federal organizations and entities regularly submit their accounting to the Court's evaluation. Additionally, with respect to funds supplied by the Federal government, the Municipalities, States, and the Federal District are also under the Court's jurisdiction. These add up to over 5,600 units.

Accounts may be found to be:

Regular – when they reflect exactly the accounting documents and demonstrate the legality, legitimacy and financial soundness of the acts of the party in charge. In such cases, the Court awards a statement of full compliance.

Regular with reservations – when the accounts contain inappropriate characteristics or any type of fault that does not result in loss to the public
treasury. In this case the Court declares approval of the responsible party and routinely directs same to correct the faults.

Irregular – when one of the following instances is confirmed: failure to submit accounting for approval; performance of an administrative act that is deemed illegal, illegitimate, unsound or not in compliance with legal or statutory norms; losses to the public treasury resulting from illegitimate or unsound administrative act and embezzlement or misappropriation of public funds, assets or valuables.


The Secretariat for External Control in the State of Santa Catarina



 When accounts are deemed irregular and an amount is owed, the Court demands that the responsible party pay the debt updated according to
inflation, with applicable fines added.

By decision of the Electoral Justice, the party responsible for an account deemed irregular may become ineligible for running for an elective office.

The Court's judgment determining a debt and application of a fine constitutes a legally enforceable debt.

Whenever accounts are judged irregular as a result of loss to the public treasury due to embezzlement or misappropriation of public funds, goods, or valuables, the Court refers the case, with corresponding documentation, to the Federal Department of Justice to commence applicable civil and criminal proceedings.


The Secretariat for External Control in the State of Paraná



The Brazilian Federal Court of Accounts holds exclusive authority over evaluating and judging the accounting of those who have responsibility for public funds and its decisions are not subject to review by any other institution, Branch of government, or jurisdiction, except in the event of a nullifying act resulting from a serious formal breach or confirmed illegality, in the exclusive judgment of the Supreme Court of Brazil.