What is behind ROMBO OF R $ 14 billion in plan 1 of the Banco do Brasil employees (Previ)? This is the mission of the Federal Court of Auditors (TCU) Since Tuesday (11), when it opened a audit.
For Jorge Boucinhas, professor at the Getulio Vargas Foundation’s School of Business Administration (FGV/EAESP), the main question under discussion is whether the breakthrough inadequate or unlawful managementas corruption. PREVI is led by the unionist João Luiz Fukunaga.
André Gilberto, CEO and responsible for the area of Administrative Law of CGM Advogados, highlights another path of the audit: the analysis of the TCU should also consider the.
To the risk that if losses persist, BB and, consequently, the union can be called to cover the amounts due to the pensioners.
After completing the audit, the TCU will send the final report to the PREVI management and the National Superintendence of Complementary Pension (Previc), explains Antonio Carlos de Freitas Jr., PhD in Constitutional Law from USP and professor at the Santo André Foundation University Center.
How is the audit done?
André Gilberto explains that the operational audit follows a cycle composed of eight stages:
- Selection: Choice of the object of the audit, prioritizing topics that can contribute to the improvement of public administration;
- Planning: defines objectives, scope, methodology and resources required, as well as the elaboration of the planning matrix;
- Execution: Audit team conducts data collection through interviews, questionnaires, document consultations and direct observation, resulting in the matrix of findings, which synthesizes the problems identified;
- Analysis of the facts;
- Report Preparation;
- Commentary by the public manager;
- Appreciation by the court;
- Disclosure and Monitoring: After appreciation, the report is disclosed to broaden society’s knowledge about the evaluated results, strengthening social control. Monitoring ensures the implementation of TCU recommendations through an action plan, in which the manager details the measures adopted to correct the identified flaws.
Gilberto points out that the performance of TCU is supported by decisions of the Federal Supreme Court (STF).
“The Supreme Court has been indicating that the fact that an entity or legal entity has a private nature does not prevent its supervision by the TCU. Similarly, not integrating the public administration, directly or indirectly, does not automatically exclude it from this control, ”he adds.
The expert recalls cases that justify TCU’s concern. “There is an important decision by Minister Zanin in 2023, for example, pointing out that between 2015 and May 2022, the Federal Public Administration contributed R $ 9.47 billion to cover deficits in supplementary pension entities. This significant value justifies, according to the decision of the minister, the supervision of the TCU, ensuring the protection of the interests of society and especially the public servants that contribute to these entities, ”he points out.
Therefore, the court must be leaned against the management acts taken by Previ under the accounting, financial, budgetary and equity aspects, in the view of Antonio Carlos de Freitas Jr.
Flow after analysis of TCU
As defined by the TCU Internal Regulations, the Court will present the results of the audit to the competent authorities, in this case the President of Previ himself and the National Superintendence of Supplementary Pension (Previc), so that they take the measures that they understand appropriate to remedy any flaws pointed out .
“In addition, if serious irregularities are found, the head of responsible technical unit may present a representation to the rapporteur minister, who may generate the removal of those responsible and other sanctions, such as the application of a fine”, points out the doctor in constitutional law .
The audit is initially carried out by the TCU technical area, which then forwards its conclusions and findings for analysis of the process rapporteur, Minister Walton Alencar Rodrigues.
The magistrate should then prepare his report and, finally, the process is taken to the TCU plenary appreciation.
“It is important to highlight that this is not a punitive process itself. In fact it is the exercise of one of the primary competences of TCU, which is precisely the analysis of public accounts and assisting the National Congress in this control ”, points out Freitas Jr.
“The purpose of the audit processes is to identify, so that they are later remedied, failures in the management of any type of public money, of national interest, such as the resources managed by Previ,” he explains.
PREVI states that its plans are in balance and that there is no “risk of equation, or payment of extraordinary contributions by the members or Banco do Brasil (BB)”.
“TCU governmental audit is fundamental to ensure the transparency and responsibility of public managers before society and parliament. As an independent control body, TCU oversees government actions, requires explanations and can apply penalties when necessary, ”concludes Gilberto.
