TCU and its “non-mandates“
Abstract
Contrary to what many people believe, the powers constitutionally granted to the Federal Court of Accounts of Brazil (TCU) do not comprise every matter regarding the management of money or property of the federal government. The Court’s monitoring powers have clear limits when it comes to matters that do not concern external control, such as tax, criminal and labor demands. However, there are areas where such limits are not so precise. The Court has been issuing resolutions that seek to more strongly mark off the actual limits of its powers in recent years, affirming not to be of competent jurisdiction to judge such matters. This article presents some limits of the competent jurisdiction of the Federal Court of Accounts of Brazil, including some controversial matters that its ministers affirmed to be out of TCU’s scope of monitoring powers.Author Biography
Arildo da Silva Oliveira
Servidor do Tribunal de Contas da União, é bacharel em Direito e Secretário de Controle Externo no Estado do Pará.