Tribunal de Contas da União
TCU
Summary
The Tribunal de Contas da União (TCU) is Brazil's Supreme Audit Institution, constitutionally established under Articles 71-74 of the 1988 Constituição Federal as an auxiliary body of the National Congress. The TCU is composed of nine Ministers who hold life tenure with mandatory retirement at age 75, providing strong independence from the executive. Six Ministers are appointed by Congress (three drawn from Congress's own membership and three from accounting, law, and public administration professionals), while three are chosen by the President of the Republic with Senate confirmation. The TCU exercises broad jurisdiction over all federal revenue and expenditure, including audit of federal agencies, state-owned enterprises, and any private or public entity that manages federal funds. It has full statutory access to all documents and records necessary for its work under Lei 8.443/1992. Annual and special reports, as well as rulings on public accounts, are made public and submitted to Congress.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | Not specified |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Self-funded / fee-based |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Lei n. 8.443, de 16 de julho de 1992 (Lei Orgânica do TCU); Constituição Federal Art. 71-74
- Citation
- Lei n. 8.443/1992; CF/1988 Art. 71
- Full text
- Full text of law →
Jurisdiction scope
Federal executive, legislative, and judicial branches; federal agencies and state-owned enterprises; any entity receiving or managing federal funds. Performs financial, budgetary, operational, asset, and management audits of the entire federal budget.