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Federal Court of Accounts - Brazil (TCU)

Sanctioning Function


The Secretariat for External Control in the State of Espirito Santo


Sanctions are applied to those responsible for illegalities in expenditures or irregularities in accounts according to the sanctions established by the Organic Law of the Court (Law nº 8443/1992).

Singularly or cumulatively, such sanctions may entail: (1) application of a fine upon the public agent in an amount proportional to the loss caused to the public treasury provided that the penalty is not greater than the amount of the loss; (2) sanction to fine the person responsible for accounts judged to be irregular, for an irregular, illegitimate, or financially unsound act, for refusal to submit to a directive or determination of the Court, for obstruction of the free conduct of inspections or audits, and for concealment of a process matter, document or information; (3) barring the responsible person from holding a special advisory position or function within the public administration, for a period of five to eight years; (4) declaring the responsible person unfit due to lack of integrity to participate, for up to five years, in bidding processes conducted in the public administration sphere.