TCU Technical Staff Presses to Restore Rule Targeting Center of Fiscal Goal

The opinion argues that using tolerance bands would let the Executive alter a target approved by Congress.

Overview

In a formal opinion, auditor Rafael Gomes Lima recommended the Tribunal de Contas da União keep its original order requiring budget execution to aim at the center of the fiscal target.
The Advocacia-Geral da União previously won a temporary suspension of that order, citing grave risk to public policy execution.
TCU technicians say the 2025 Budget Guidelines Law explicitly sets the center as the reference for contingenciamento, countering the AGU’s reliance on the Fiscal Responsibility Law’s lower band.
Applying the center requirement could force a resource freeze of roughly R$30–31 billion this year, after earlier freezes were partially reversed to about R$10–12.1 billion.
For 2026, the center is a surplus of 0.25% of GDP, estimated at about R$34.3 billion, signaling tighter planning ahead.