Control exercised by the National Congress with the assistance of the Federal Court of Auditors for the accounting, financial, budgetary, operational and patrimonial inspection of the Union and direct and indirect administration entities, regarding legality, legitimacy, economicity, application of subsidies and renunciation of recipes. It applies, where applicable, to the supervision carried out by the state, district and municipal legislative houses, with the assistance of the State, Municipal or Federal District Audit Courts or the Municipal Audit Councils or Courts, where applicable.

• CF, arts.31, 70, 71 and 75.
• See also: National Congress (CN), Internal control, Account Taking It is Special Accounting (TCE).