Normative Instruction-TCU 98/2024 modernizes the rules, raises minimum thresholds for initiation, and enhances measures to prevent prescription

To improve its jurisdictional function, the Brazilian Federal Court of Accounts (TCU) has approved the Normative Instruction-TCU 98, issued on November 27, 2024, which modernizes the procedures for initiating special rendering of accounts (TCE).  

The new regulation updates the rules and raises the minimum thresholds for initiating a TCE. Debts below BRL 120,000 will no longer require the procedure. Additionally, amounts under BRL 20,000 will be excluded from the total debt of the same responsible party and will be collected through administrative measures by the authorities in charge of managing resource transfers.

Among its innovations, the IN-TCU 98 sets procedures for filing cases due to prescription during the internal phase and proposes creating a database for cases archived on these grounds. This database will enable the registration of administrative proceedings or special rendering of accounts cases that remained inactive for more than five years within the disbursing agency. The initiative helps prevent overburdening the TCU while ensuring the rational and appropriate application of the prescription principle.

The new instruction also allows the TCU to hold parties fully accountable for losses to the public treasury if they are responsible for causing prescription, without affecting the submission of a copy of the relevant documentation to the National Prosecution Office (MPU) for filing appropriate lawsuits, should there be evidence of a crime or official misconduct.

The regulation also introduces mechanisms for mutual agreement and an automated notification system to prevent prescription. In addition, it encourages the implementation of preventive control measures within federal agencies, ensuring greater efficiency and transparency in accountability and special rendering of accounts. 

For further information, read the full instruction at : https://www.in.gov.br/en/web/dou/-/instrucao-normativa-tcu-n-98-de-27-de-novembro-de-2024-601426925