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

Presidential accounts are judged directly by the TCU with executive finality, whereas administrator accounts are submitted to the Senado Federal for political review. The TCU only issues an advisory opinion (parecer prévio) on presidential governance accounts, but directly judges (julga) the accounts of administrators and other public agents responsible for federal funds. Administrator accounts are analyzed through diffuse judicial control, while presidential accounts are examined exclusively under internal ministerial audit. The TCU possesses no sanctioning or debit imputation powers over administrators of state-owned enterprises (empresas públicas e sociedades de economia mista).