El Tribunal de Cuentas de la Unión brasilero: una institución muy peculiar

Abstract

Created in 1890, the Tribunal de Contas da União (TCU) is today one of the most relevant institutions in the Brazilian State. This article explains how the TCU became this very particular institution, from its historical origins as a simple court of accounts to its efforts to differentiate itself from this model and gain other (many) powers, reshaping itself. In the end, we present a synthesis of the current debates on the institutional model of the TCU in Brazil.