Overview

• AGU, TCU, CGU and the Management Ministry issued a joint technical note setting rules and stages for auditing 2020–2024 transfers.
• The schedule commits to sending the prioritized list, analysis calendar and expected completion date to the Supreme Court in July 2026.
• Prioritization will follow risk, relevance, materiality and opportunity criteria, reflecting limited capacity to assess all reports at once.
• A mobilization effort will seek outstanding submissions from states and municipalities through the Transferegov platform.
• The initiative responds to the 2022 ruling against the opaque budget scheme and underscores the TCU’s exclusive authority to judge Union-funded accounts.