Audit

Tribunal de Contas do Distrito Federal

TCDF

70/100

Summary

The Tribunal de Contas do Distrito Federal (TCDF) is the external control body established by the Lei Orgânica do Distrito Federal to audit the accounts of the Distrito Federal government, its agencies, public companies, and administrative regions. The Distrito Federal is a unique federal district — it is neither a state nor a municipality, but holds combined state-and-municipal powers under CF Art. 32. Members (Conselheiros) hold tenure until the mandatory retirement age of 75. The TCDF reports to the Câmara Legislativa do Distrito Federal (the District Legislature) and operates with full independence from the executive branch. Its organization follows the model of the federal Tribunal de Contas da União per CF Art. 75.

Independence Scorecard

Independence Score: 70/100 (good)
70/100
Moderate
Methodology v0.1
AppointmentMixed (multi-branch)
Term lengthNot specified
Removal standardCannot be removed before term expires
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Lei Orgânica do Distrito Federal / Lei Complementar n. 1/1994 (Lei Orgânica do TCDF)
Citation
LODF Art. 78; LC n. 1/1994

Jurisdiction scope

District government departments, agencies, public companies, administrative regions, and entities receiving District funds in the Distrito Federal

Secondary Sources