“Consensualidade e Controle: uma análise da interpretação do art. 26 da Lindb pelo Tribunal de Contas da União”

This study examines the interpretation of Article 26 of Decree-Law No. 4,657/1942 (LINDB), as introduced by Law No. 13,655/2018, by the Brazilian Federal Court of Accounts (Tribunal de Contas da União – TCU), in light of the doctrinal debate on consensual approaches in public administration. To this end, 17 TCU decisions were selected for an analysis aimed at examining how this provision has been applied in practice. First, the study compares the Court’s approach before and after the establishment of SecexConsenso, identifying continuities and changes in the TCU’s understanding of consensual mechanisms in public administration. It then examines the Court’s conduct in the context of such agreements, particularly where disagreements arise between its members and its technical units. Finally, the study focuses specifically on the application of Article 26 of the LINDB, seeking to determine the significance attributed to this provision in the Court’s decisions. Against this background, the research is guided by the following question: “How does the Federal Court of Accounts interpret Article 26 of Law No. 13,655/2018?” The study ultimately aims to assess the extent of the TCU’s involvement in consensual arrangements and the impact of its decisions on public administration.