Pix amendments allow the direct transfer of federal resources to states and municipalities, without prior linking to a specific object at the time of parliamentary nomination
The Federal Audit Court (TCU) approved this Wednesday, 28th, a special audit plan to monitor the application of parliamentary amendments known as “Pix amendments”, carried out between 2020 and 2024. The initiative complies with the determination of the Federal Supreme Court (STF).
Created in 2020, the Pix amendments allow the direct transfer of federal resources to states and municipalities, without prior linking to a specific object at the time of parliamentary nomination. For the STF, although the resources become part of the budget of the benefiting federative entity, the application of the values must observe minimum standards of transparency, control and accountability, compatible with those adopted in traditional voluntary transfers.
Data from the Transparency Portal indicate that special transfers generated more than R$22 billion between 2020 and 2025, in more than 4,300 transfers made to states and municipalities.
Audits
The audits cover five major categories of expenses financed with Pix amendments: purchases of medical and hospital materials and supplies, other acquisitions of goods, hiring and rentals, cultural and sporting events and public works.
In total, 85 compliance audits are planned, distributed among the different types of object. Each category will have a specific coordination responsible for technical monitoring of the work.
Audits related to public works will be carried out in person, with on-site visits, while other inspections will, as a rule, take place remotely, based on document analysis and information systems.
For public works audits, a specific process will be issued for each object inspected. In the other categories, a single process will be initiated per type of expense, without prejudice to the opening of separate processes if signs of irregularities or the need for individual accountability are identified.
Timeline
The established schedule foresees that the consolidation of the conclusions of the special plan will occur by June 24, 2026, in order to allow compliance with the deadlines agreed with the STF.
The consolidated final report must be sent to the Supreme Court by the end of June 2026, in accordance with the commitment signed by the TCU within the scope of ADPF 854.
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