Step of External Control exercised by the Federal Audit Court, which judges the accounts of administrators and others responsible for money, goods and public values of direct and indirect administration, including foundations and societies established and maintained by the federal Public Power, and the accounts of those who give rise to loss, misplacement or other irregularity resulting in loss to the treasury.

• CF, art. 71, II; Law No. 8,443/1992.
• See also: Accountability It is Special Accounting (TCE).