The Federal Court of Auditors (TCDF) has approved the rules to ensure the transparency of parliamentary amendments from 2026.
The new guidelines that must be followed by the Federal District Government (GDF) follow the decision of the Minister of the Supreme Federal Court (STF) Flávio Dino so that the DF, states and municipalities follow the federal model of transparency and traceability of parliamentary amendments.
According to the minister’s decision, starting from October this year, state audit offices and public ministries must adopt measures to ensure that the implementation of the amendments meets this parameter starting from the 2026 budget.
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According to the standard approved by the TCDF on Wednesday (10/12), the GDF must adapt and maintain budgetary, financial and management systems to enable the recording, identification, recording, monitoring and full traceability of parliamentary amendments.
The TCDF has determined that GDF must present, by February 1, 2026, an action plan detailing the measures to be implemented to meet the requirements.
Performance
The TCDF must guide and supervise public managers to prevent and curb prohibited practices, such as the use of intermediary or “pass-through” bank accounts, cash withdrawals and other mechanisms that compromise the control of public expenditure, by limiting or even preventing the identification of the supplier, service provider or final beneficiary.
The Court of Auditors must also verify data on the authorship, value and destination of parliamentary amendments, in addition to verifying whether there is an execution schedule and other details.
The TCDF will evaluate the effectiveness of a unified and exclusive platform for disseminating parliamentary amendments, with the aim of allowing public consultations in real time with complete information on each indication.
In 2026, each district deputy will be able to allocate 34.5 million reais in parliamentary amendments to support projects. A total of BRL 828 million will be invested with the appointment of deputies.
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