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For public managers, contracted companies and grant recipients
Federal Court of Accounts (TCU) and State Courts of Accounts
Defenses and appeals in special accounts proceedings, accountability for agreements and cases before the Federal Court of Accounts and state courts of accounts.
The problem
Liability before the Court of Accounts can reach personal assets
In a special accounts proceeding (tomada de contas especial), the Court investigates damage to the public treasury and identifies those responsible. A ruling can reach managers, contracted companies and their directors, jointly and severally, imposing restitution of the updated amount, a fine and, in some cases, disqualification from holding public office.
The defense requires reconstructing the performance of the contract or agreement with documents, demonstrating good faith and the regularity of the acts, and challenging the quantification of the damage. We act from the internal phase, at the originating agency, through to appeals before the Court. State courts of accounts (Tribunais de Contas dos Estados, TCEs) oversee state and municipal funds under their own procedural rules.
Situations we handle
Situations we handle
- Summons and hearing in a special accounts proceeding
- Statements of defense and justification (razões de justificativa)
- Accountability for agreements (convênios) and transfers of funds
- Liability of contracted companies and their partners
- Requests for reconsideration, motions for clarification and petitions for review
- Internal phase of the special accounts proceeding at the originating agency
- Accounts proceedings arising from Popular Pharmacy Program audits
- Proceedings before state courts of accounts
How we work
Stages of our work
Step 1
Reading the case file
Rulings, technical reports, the debt imposed and the persons named as responsible.
Step 2
Documentary reconstruction
Evidence of performance of the contract and of the regularity of payments.
Step 3
Defense and oral argument
Statements of defense, memorials and oral argument when available.
Step 4
Appeals and consequences
Appeals to the Court and coordination with related civil and criminal cases.
Frequently asked questions
Common questions
I was summoned by the TCU. What is the deadline?
The deadline is stated in the summons. It is important not to let it run without a defense, because failing to respond allows the Court to rule on the basis of the record alone.
Can the contracted company be held liable together with the manager?
Yes. The TCU Organic Law, Law No. 8,443/1992, allows joint and several liability of third parties who contributed to the damage.
Can a TCU decision be reviewed by the courts?
The courts may review the lawfulness of the proceeding, such as defects in the summons, in the opportunity to respond and in the reasoning.
For general information only. Each case depends on a review of the documents and the stage of the proceeding.
Related areas
Regulatory
Regulatory
Contact
Discuss your case with the firm
Send a brief description of the matter and, if applicable, the case or proceeding number.