The Court

The Brazilian Court of Audit (Tribunal de Contas da União - TCU) audits the accounts of administrators and other persons responsible for federal public funds, assets, and other valuables, as well as the accounts of any person who may cause loss, misapplication, or other irregularities that may cause losses to the public treasury. Such administrative and judicative authority, among others, is provisioned in art. 71 of the Brazilian Constitution. 

The TCU is a collegiate body. As such, it is made up of nine ministers. Six of them are chosen by the National Congress. The others are selected by the President of the Republic, upon approval by the Senate, where two may alternatively be appointed by the Court from among auditors and members of the office of the Department of Justice adjunct to the Court.

The Court also has three auditors selected through an official selective examination process. Internally these auditors are referred to as substitute ministers due to the fact that they fill in for the ministers when these are absent due to vacations, sabbaticals or for other reasons.

There is also an autonomous and independent office of the Department of  Justice dedicated to the Court whose main task is providing for the defense of the legal order. 

The Court has a Secretariat that provides the necessary technical and administrative support in order for the Court to carry out its constitutionally and legally mandated attributions. The Secretariat is divided into several units.

The General Secretariat for External Control (Secretaria-Geral de Controle Externo - Segecex) is responsible for the technical and executive functions of  external control. The technical and executive units located in Brasília and in the 26 States of the Federation report to this Secretariat. Among other attributions, these units are responsible for auditing the application of federal funds which have been transferred to States and Municipalities by means of agreements or other forms of disbursement of federal funds.