Government Accounts

One of the Brazilian Court of Audit's main attributions, as set forth under the Federal Constitution, is to evaluate the rendering of accounts submitted to it annually by the three Branches of Government. These accounts are judged by the National Congress, following prior reports and opinions issued by the Court.

The Court's involvement in the analysis of accounts does not end with the verification of results of fiscal policy, of budgetary compliance, of annual statements, or of the situation of the assets of the several bodies. Likewise, it does not stop at the examination of irregularities. The latter are appraised, in more detail, within the accounting of public administrators, examined annually by the Court.

Actually, the Court's task consists primarily of presenting a broad diagnosis of the Nation's economic and social performance and to suggest alternatives that may contribute to improvements in governmental administration as a whole. 

As a result of the Fiscal Responsibility Act (Complementary Law nº 101/2000), the Court started to issue individualized opinions upon the accounting submitted by the presidents of the Republic, of the Federal Senate, of the House of  Representatives, the Supreme Court of Brazil (Supremo Tribunal Federal), the Court of Appeals (Superior Tribunal de Justiça), Council of the Federal Courts (Conselho da Justiça Federal), Labor Court of Appeals (Tribunal Superior do Trabalho), Electoral Court of Appeals (Tribunal Superior Eleitoral), Military Court of Appeals (Superior Tribunal Militar), and the Supreme Court of the Federal District and Territories (Tribunal de Justiça do Distrito Federal e Territórios), as well as by the head of the Federal Department of Justice.

Government Accounts 2009:

Government Accounts 2009 - Performance of the Brazilian Economy

Government Accounts 2009 - Agrarian Reform

Government Accounts 2009 - Federal Goverment Accounting

Government Accounts 2009 - Tax Burden

Government Accounts 2009 - Budget Expenditure

Government Accounts 2009 - Growth Acceleration Program

Government Accounts 2009 - Reduction of the effects from the crisis