The Ministry of Sport has 120 days to verify whether CBDU is complying with the Sports Law, according to a ruling by the TCU (Federal Court of Accounts).
The Brazilian Federal Court of Accounts (TCU) has ordered the Ministry of Sports (MEsp) to verify whether the Brazilian Confederation of University Sports (CBDU) is complying with the requirements of Law 14.597/2023. The decision was made at the 40th Ordinary Session of the TCU Plenary, held on October 8, as recorded in the official minutes of the meeting.
Ruling No. 2331/2025, reported by Minister Jhonatan de Jesus, establishes a 120-day deadline for the Ministry to specifically verify whether CBDU respects the term limits and reappointment requirements stipulated in item IV of article 36 of the federal law. If non-compliance is found, the Ministry of Public Finance must suspend the transfer of federal public lottery funds to the entity.
The integrated operational audit, recorded in process TC 007.926/2024-3, evaluated the efficiency, transparency, and regularity in the application of federal public funds from lotteries destined for CBDU, covering the period from December 2018 to July 2024.
Among its requirements, the TCU (Brazilian Federal Court of Accounts) also demands that the Ministry of Sports establish formal administrative procedures to guarantee immediate communication to Caixa Econômica Federal (Brazilian Federal Savings Bank) in cases of cancellation or non-renewal of ministerial certification for entities that directly receive federal lottery funds.
The Court also determined that the Ministry of Sports (MES) must regulate the allocation of the remaining balance and financial income from the intermediate accounts of sports entities benefiting from lottery funds. This regulation must complement the existing rules for covering administrative expenses, as per Article 23 of Law 13.756/2018 and Article 22 of Decree 7.984/2013.
The session was attended by Ministers Jorge Oliveira, Augusto Nardes, Bruno Dantas, Antonio Anastasia, and Jhonatan de Jesus, as well as Acting Minister Augusto Sherman Cavalcanti and Acting Minister Marcos Bemquerer Costa. The Public Prosecutor's Office at the TCU was represented by Attorney General Cristina Machado da Costa e Silva.
The Brazilian Confederation of University Sports was represented in the proceedings by lawyer Bruno Faccin de Faria Pereira, registered with the OAB-DF under number 42.411. The Federal Senate is listed as an interested party in the proceedings.
The TCU (Brazilian Federal Court of Accounts) also determined that the Ministry establish an adequate level of detail for sports entities to provide information on administrative expenses in their annual report on the application of lottery funds. This measure aims to ensure standardization, transparency, and adequate conditions for monitoring and control.
For the CBDU (Brazilian Confederation of University Sports), the Court recommended the prior and transparent definition of criteria for the selection of student-athletes and technical staff members for "Participation" in international competitions. This measure seeks to guarantee impartiality, transparency, and adherence to the principles governing the Federal Public Administration.
Improving procurement and bidding planning was another point highlighted by the TCU (Brazilian Federal Court of Accounts). The Confederation should more accurately diagnose the materials and quantities that will actually be needed during the fiscal year, avoiding including unnecessary items in the selection processes.
The Court instructed CBDU to improve its procurement process numbering procedures, establishing a system that allows for clear identification of the process flow. The measure seeks to link requisitions, purchase orders, public notices, legal opinions, and contracts in a logical and chronological manner.
The Confederation should also improve procedures related to the performance of the legal advisory body, defining essential parameters for its participation in procurement processes. The TCU (Brazilian Federal Court of Accounts) mandates that rules be established regarding the stage at which opinions should be issued and the minimum elements to be analyzed.
Regarding financial matters, the TCU (Brazilian Federal Court of Accounts) determined that the Confederation adopt procedures for transferring funds between accounts that ensure the individual traceability of transactions. The objective is to allow for timely verification of compliance with the legal limit of 25% for administrative expenses.
The TCU (Brazilian Federal Court of Accounts) identified that CBDU (Brazilian Development Bank) held electronic auctions in 2023 (1/2023, 4/2023, 7/2023, 12/2023 and 31/2023) for phased and future acquisitions, without express and regulated provision for price registration in the bidding documents. This practice contradicts the objectives and principles of bidding.
Furthermore, in those same bidding processes, the quantities actually purchased for some items exceeded the maximum limits established in the tender notice, without the formalization of the corresponding addenda. This procedure is inconsistent with article 61, item I, of the CBDU Purchasing Policy.
The Court also pointed out flaws in the issuance and justification of legal opinions in CBDU's procurement and contracting processes. Among the problems are the use of generic statements and justifications for exemption due to urgency caused by the entity itself.
The Brazilian Federal Court of Accounts (TCU) recommended that the Ministry of Sport establish objective and transparent criteria for classifying projects submitted by entities within the National Sports System. This recommendation aims to ensure that the classification assigned to projects reflects their true nature, whether educational, "participatory," performance-oriented, or training-based.
Another important recommendation concerns the need to establish an agreement with Caixa Econômica Federal regarding the opening and maintenance of specific current accounts for sports entities. The agreement should define responsibilities, information flow, and disclosure rules.
The Court also suggested that the Ministry evaluate the structuring of cross-cutting public policies, in conjunction with the Ministry of Education, as a strategy to promote sports practice in a university environment, in accordance with Article 217 of the Federal Constitution.
The content of the ruling will be communicated to various entities related to sports and education in Brazil, including the Sports Committee of the Chamber of Deputies, the Education, Culture and Sports Committee of the Federal Senate, and the National Sports Council, as well as the State Federations of University Sports.
