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Federal Court of Accounts - Brazil (TCU)

The Court and Society

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It is a complex challenge to strengthen public control over governmental expenditures, encouraging citizens to become more involved as agents of accountability in public management. The TCU is making investments in transparency, in public events to promote civic engagement throughout Brazil, and in new technologies to facilitate public participation, such as mobile applications.

The Brazilian Federal Constitution establishes that any citizen has the legitimate right to denounce irregularities and illegalities before the Court. In addition, the Public Bidding Law provides that any participant in the bidding process – natural person or legal entity – may bring to the Federal Court of Accounts-Brazil a petition regarding irregularities in the application of the Law.  In recent years, the number of cases brought forth has grown significantly, demonstrating the strengthening of the relationship between the Court and society.

The TCU offers general information to the citizens about its decisions or regulations through several online channels, such as e-mail or apps for mobiles and tablets. The Court has also developed the concept of Civic Cloud, with a long-term citizenship vision that aims to strengthen social control and to improve the TCU’s actions as an external audit organization.