“Os limites do controle externo sobre o Sistema S: o TCU e a fiscalização das contribuições parafiscais”.

This research examines the legal grounds and limits of the Brazilian Federal Court of Accounts’ (Tribunal de Contas da União – TCU) authority to oversee financial resources transferred from autonomous social service organizations to employers’ trade union federations and confederations. The study addresses the institutional characteristics of the Sistema S, a group of private entities financed, to a significant extent, by compulsory parafiscal contributions, and seeks to understand how the origin of these resources affects the scope of external oversight. The research adopts a qualitative empirical approach based on the documentary analysis of four decisions issued by the TCU’s Plenary: Decisions No. 980/2017, 529/2020, 1140/2023, and 322/2024. The analysis examines the legal grounds invoked by the Court, the positions expressed by its members, possible disagreements, and the measures ultimately adopted in each case. The findings reveal different forms of oversight, including investigations into financial transfers, discussions concerning accountability obligations, transparency requirements in joint procurement procedures, and the legality of administrative cost-sharing arrangements. The results suggest that the compulsory origin of financial resources is a relevant factor in establishing the Court’s oversight authority, but does not necessarily entail the direct imposition of periodic reporting obligations on trade union organizations. Furthermore, the Court adopts different measures depending on the nature of the irregularities and the subject matter of each proceeding, distinguishing investigative procedures, binding orders, recommendations, and liability measures. The study concludes that defining the limits of the TCU’s oversight authority requires consideration not only of the origin of the resources, but also of the nature of financial transfers, the legal characteristics of the entities involved, and the legal grounds underlying each decision.