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Federal Court of Accounts - Brazil (TCU)



Reunião Plenária

Meeting Room in the Office of the President at the Court's headquarters, in Brasília


Under the Federal Constitution, the Court has jurisdiction over any individual or public or private legal entity who uses, raises, guards, manages, invests or administers federal public funds, assets and valuables or those which are under Union responsibility. Those who take on pecuniary obligations on behalf of the Union are likewise under its jurisdiction.

Also included are those who cause loss, misplacement or other form of irregularity that result in losses to the public treasury.

The jurisdiction of the Court also includes those responsible for private corporate entities eligible for receiving para-fiscal contributions and deliver services of public or social interest, as well as those who are required to report to it, or whose acts may be subject to its inspection, as mandated by law.

Its jurisdiction also includes those responsible for the application of funds transferred by the Union, whether by agreement, common accord, settlement, or other similar instruments, to States, the Federal District, or Municipalities.