AUFC - Controle Externo Practice Questions - Tribunal De Contas Da União - Auditor Federal De Controle Externo (AUFC) Exam

Exclusively heads of the Executive branch and elected political agents holding direct budget execution authority. Any individual or legal entity, public or private, that utilizes, collects, keeps, manages, or administers public moneys, goods, and values of the Union or for which the Union is responsible. Only direct public administration organs and autarquias that receive budgetary transfers exceeding statutory auditing thresholds. Private commercial entities only when operating under public service concessions that generate net sovereign dividends for the Federal Treasury.