Brazilian courts of accounts issue rulings on public fund management

Various Brazilian state courts of accounts have issued rulings regarding the management of public funds and administrative compliance.

In Espírito Santo, the TCE-ES overturned fines previously applied to four managers—including the former mayor of Alto Rio Novo and the mayor of São Gabriel da Palha—concerning solid waste disposal issues. The court determined that the officials could not be held personally liable for technical-operational failures or systemic licensing problems.

Additionally, the TCE-ES approved the 2024 accounts for the Itapemirim City Hall with reservations due to the opening of supplementary credits without prior legislative authorization. Several other municipal units and funds in the state had their accounts judged regular.

In Amazonas, the TCE-AM unanimously ruled the 2024 accounts of the Caapiranga Municipal Chamber irregular. The former president of the Chamber, Messias Dantas Ferreira, was ordered to return R$ 1,533,569.01 to the public treasury and pay multiple fines. The ruling cited 12 audit findings, including unproven expenses, lack of documentation for travel allowances, and inadequate inventory controls for consumer materials.