O Papel do Tribunal de Contas da União para a Gestão de Riscos Socioambientais das Concessões Federais de Ferrovias e Rodovias

This report by the Climate Policy Initiative (CPI/PUC-Rio) analyzes the role of the Brazilian Federal Court of Accounts (TCU) in the prior control of socio-environmental risks for federal railway and highway concessions. It argues that the TCU has become the primary, albeit late, instance for approving Technical, Economic, and Environmental Viability Studies (EVTEA), often filling a governance gap left by the Executive branch. The document examines specific cases to illustrate how the TCU manages environmental liabilities and the risks associated with the 'Manifestation of Interest' (PMI) procurement model.

• The TCU has evolved beyond its original financial and budgetary oversight to become a key instance for risk management and preventive control in bidding processes for infrastructure projects, specifically those under the Investment Partnerships Program (PPI).
• The TCU often acts as the primary body for the motivated and transparent approval of Technical, Economic, and Environmental Viability Studies (EVTEA), but this occurs too late in the project cycle. Because this analysis happens after most documents are produced, it can lead to the need for re-elaborating studies and contracts, causing delays and wasting public resources, as seen in the Rodovia de Integração do Sul (RIS) case.
• In the concession of the BR-163/230/MT/PA highway, the TCU intervened to ensure clear contractual rules regarding the responsibility for pending environmental conditions, estimated at over R$ 350 million. This was intended to prevent legal disputes and ensure the socio-environmental viability of the project, which crosses the Amazon biome, indigenous lands, and conservation units.
• Regarding the sub-concession of the Ferrovia Norte-Sul, Tramo Central (FNSTC), the TCU established that the distribution of environmental liabilities is a discretionary decision of the Executive branch. The court recommended, but did not mandate, that the sub-concessionaire assume full responsibility, noting that forcing this could lead to disadvantageous proposals for the State.
• The Ferrogrão railway project illustrates the risks of poor viability studies, including a lack of in-situ socio-environmental assessments and failure to consult affected indigenous peoples. The project's progress was further hindered by the use of the 'Manifestation of Interest' (PMI) model, which the TCU suggests can lead to low-quality studies because potential concessionaires may omit strategic information to gain a future advantage.
• To improve infrastructure governance, the report recommends that EVTEAs be evaluated in a motivated and transparent manner at the start of the viability phase, before Environmental Impact Studies (EIAs) are created, and suggests introducing pre-viability analysis to prevent unviable projects from reaching the bidding stage.

APA

Cozendey, G., & Chiavari, J. (2021). O Papel do Tribunal de Contas da União para a Gestão de Riscos Socioambientais das Concessões Federais de Ferrovias e Rodovias. Climate Policy Initiative. https://www.climatepolicyinitiative.org/wp-content/uploads/2021/11/REL_TCU_PT.pdf

Chicago

Cozendey, Gabriel, and Joana Chiavari. O Papel do Tribunal de Contas da União para a Gestão de Riscos Socioambientais das Concessões Federais de Ferrovias e Rodovias. Climate Policy Initiative, 2021. https://www.climatepolicyinitiative.org/wp-content/uploads/2021/11/REL_TCU_PT.pdf.

Wikipedia

{{cite report |last1=Cozendey |first1=Gabriel |last2=Chiavari |first2=Joana |title=O Papel do Tribunal de Contas da União para a Gestão de Riscos Socioambientais das Concessões Federais de Ferrovias e Rodovias |publisher=Climate Policy Initiative |date=November 2021 |url=https://www.climatepolicyinitiative.org/wp-content/uploads/2021/11/REL_TCU_PT.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{cozendey2021papel, author = {Cozendey, Gabriel and Chiavari, Joana}, title = {{O Papel do Tribunal de Contas da União para a Gestão de Riscos Socioambientais das Concessões Federais de Ferrovias e Rodovias}}, institution = {Climate Policy Initiative}, year = {2021}, month = nov, url = {https://www.climatepolicyinitiative.org/wp-content/uploads/2021/11/REL_TCU_PT.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }