Tribunal de Contas da União
Encyclopedia
The Tribunal de Contas da União (often referred to as TCU) is the Brazil
ian federal
accountability
office. It is an arm of the Legislative Branch of the Brazilian government. Its members, called ministers, are appointed by the National Congress
and the President of Brazil
. The TCU employs a highly-qualified body of analysts to prevent, investigate and sanction corruption
and malpractice
of public funds, with national jurisdiction.
The Tribunal was created in 1891, although its origins are traced back to the Royal Treasury (Erário Régio), established in 1808 by King John VI
. Today, some accountability attributes of the TCU are shared with the Comptroller-General of the Union (CGU). The Tribunal's work is scrutinized by the Public Ministry
.
In 1959 it hosted III INCOSAI, the third triennial convention of the International Organization of Supreme Audit Institutions
.
Brazil
Brazil , officially the Federative Republic of Brazil , is the largest country in South America. It is the world's fifth largest country, both by geographical area and by population with over 192 million people...
ian federal
Federal government of Brazil
The Federal government of Brazil is the national central government of the Federative Republic of Brazil established by the Federal Constitution to share sovereignty over the national territory with the other federating units – the states, the Federal District and the municipalities.Brazil is a...
accountability
Accountability
Accountability is a concept in ethics and governance with several meanings. It is often used synonymously with such concepts as responsibility, answerability, blameworthiness, liability, and other terms associated with the expectation of account-giving...
office. It is an arm of the Legislative Branch of the Brazilian government. Its members, called ministers, are appointed by the National Congress
National Congress of Brazil
The National Congress of Brazil is the legislative body of Brazil's federal government.Unlike regional legislative bodies – Legislative Assemblies and City Councils -, the Congress is bicameral, composed of the Federal Senate and the Chamber of Deputies .The Senate represents the 26 states and...
and the President of Brazil
President of Brazil
The president of Brazil is both the head of state and head of government of the Federative Republic of Brazil. The president leads the executive branch of the federal government and is the commander-in-chief of the Brazilian Armed Forces...
. The TCU employs a highly-qualified body of analysts to prevent, investigate and sanction corruption
Corruption
Corruption usually refers to spiritual or moral impurity.Corruption may also refer to:* Corruption , an American crime film* Corruption , a British horror film...
and malpractice
Malpractice
In law, malpractice is a type of negligence in, which the professional under a duty to act, fails to follow generally accepted professional standards, and that breach of duty is the proximate cause of injury to a plaintiff who suffers harm...
of public funds, with national jurisdiction.
The Tribunal was created in 1891, although its origins are traced back to the Royal Treasury (Erário Régio), established in 1808 by King John VI
John VI of Portugal
John VI John VI John VI (full name: João Maria José Francisco Xavier de Paula Luís António Domingos Rafael; (13 May 1767 – 10 March 1826) was King of the United Kingdom of Portugal, Brazil and the Algarves (later changed to just King of Portugal and the Algarves, after Brazil was recognized...
. Today, some accountability attributes of the TCU are shared with the Comptroller-General of the Union (CGU). The Tribunal's work is scrutinized by the Public Ministry
Public Ministry (Brazil)
The Public Ministry is the Brazilian body of independent public prosecutors, working both at the federal and state level. It operates independently from the three branches of government, and was referred to by Constitutional scholar Michel Temer as the "Fourth Branch".There are three levels of...
.
In 1959 it hosted III INCOSAI, the third triennial convention of the International Organization of Supreme Audit Institutions
International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General Offices of nations.INTOSAI was founded in 1953 in Havana, Cuba...
.