Federal Court of Accounts (TCU)

Federal court of accounts. Judged special accounts proceedings on the purchase of the Pasadena refinery (Ruling 1881/2017).

Figures on the dashboard

R$172.2 billion — Reduction in investment estimated by DIEESE (Petrobras and construction) (Estimated impact, Dec. 31, 2017)
R$67.89 billion — Construction's share of the reduction in investment (DIEESE) (Estimated impact, Dec. 31, 2017)
R$2.10 billion — Damage to the public treasury identified by the TCU in a special accounts proceeding (Ruling 2109/2016) (Cited in investigation, Aug. 17, 2016)
R$29.00 billion — TCU estimate of damage from overpricing in the Petrobras contracts under investigation (news report) (Cited in investigation, Feb. 6, 2018)
R$7.57 billion — Accumulated total of asset freezes (indisponibilidade de bens) ordered by the TCU (contractors, executives and former Petrobras officers), survey of October 2, 2017 (Frozen, Oct. 2, 2017)
US$79.0 million — Debt imputed by the TCU to Gabrielli and Cerveró (Pasadena Letter of Intent), joint and several (Cited in investigation, Aug. 30, 2017)

On the timeline

Documented links

Federal Court of Accounts (TCU) judged Nestor Cerveró: Conviction by a court of accounts (joint and several debt, fine and 8-year disqualification) in Ruling 1881/2017, together with José Sérgio Gabrielli; subject: the Letter of Intent for the purchase of Pasadena. It is not a criminal conviction.
Sources (1)
By Ruling 1881/2017 (Plenary, TC 005.261/2015-5, session of August 30, 2017), the TCU held José Sérgio Gabrielli and Nestor Cerveró, in a special accounts proceeding on the Letter of Intent for the purchase of the Pasadena refinery, jointly liable to reimburse more than US$79 million, fined each R$10 million, and barred each for 8 years from holding a commissioned position.
Judicial or administrative decisionProven in a document
Source: TCU condena ex-gestores da Petrobras ao pagamento de débito e multa pela compra de Pasadena (Acórdão 1881/2017 — Plenário, TC 005.261/2015-5) — Federal Court of Accounts (TCU), Sept. 6, 2017 · TCU news item of September 6, 2017 · open original ↗
Federal Court of Accounts (TCU) judged Sérgio Gabrielli: Conviction by a court of accounts in Ruling 1881/2017, together with Nestor Cerveró (Pasadena). It is not a criminal conviction.
Sources (1)
By Ruling 1881/2017 (Plenary, TC 005.261/2015-5, session of August 30, 2017), the TCU held José Sérgio Gabrielli and Nestor Cerveró, in a special accounts proceeding on the Letter of Intent for the purchase of the Pasadena refinery, jointly liable to reimburse more than US$79 million, fined each R$10 million, and barred each for 8 years from holding a commissioned position.
Judicial or administrative decisionProven in a document
Source: TCU condena ex-gestores da Petrobras ao pagamento de débito e multa pela compra de Pasadena (Acórdão 1881/2017 — Plenário, TC 005.261/2015-5) — Federal Court of Accounts (TCU), Sept. 6, 2017 · TCU news item of September 6, 2017 · open original ↗
Federal Court of Accounts (TCU) judged Deltan Dallagnol: The Second Chamber of the TCU ordered Dallagnol, in a court of accounts, to reimburse R$2,831,808 (together with Janot and Romão); the decision was annulled by the Federal Court as to Dallagnol, an annulment upheld by the TRF-4 in 2024; the TCE (special accounts proceeding) remains authorized by the STJ.
Sources (3)
On August 9, 2022, the TCU Second Chamber, by 4 votes to 0, with Bruno Dantas as rapporteur, ordered Dallagnol, Rodrigo Janot and João Vicente Beraldo Romão to reimburse R$2,831,808 to the Union for per diems and airfare paid to prosecutors assigned from other locations to the task force, with an individual fine of R$200,000; the rapporteur pointed to the lack of justification for the model and violations of cost-effectiveness and impersonality.
Judicial or administrative decisionSingle source
Source: TCU multa Dallagnol e Janot por diárias na Lava Jato — Poder360, Aug. 9, 2022 · body of the article · open original ↗
In an article of September 26, 2024 (session date not provided), the TRF-4 Twelfth Panel denied the Union's appeal and upheld the first-instance judgment (case 5033048-90.2022.4.04.7000) that had annulled the decision of the TCU Second Chamber, for lack of legal basis for Dallagnol's summons; the report says responsibility for the per diem model lay with other officials.
Judicial or administrative decisionSingle source
Source: TRF-4 anula decisão do TCU contra Dallagnol por despesas da Lava Jato — Migalhas, Sept. 26, 2024 · body of the article · open original ↗
In August 2025, the STJ Special Court, by majority, denied Dallagnol's internal appeal in SLS 3133 (rapporteur Humberto Martins) and kept suspended the 6th Court's injunction that had halted the TCU's special accounts proceeding (TCE 006.470/2022-0), extending to the later injunction the effect of the 2023 decision; the inquiry into about R$2.8 million resumes; Isabel Gallotti, Antonio Carlos Ferreira and Sebastião Reis Júnior dissented.
Judicial or administrative decisionSeveral independent sources
Source: Corte Especial confirma que TCU pode seguir com apuração contra Deltan Dallagnol — Superior Court of Justice, Aug. 8, 2025 · body of the news item · open original ↗

Evidence

The civil construction part comes from a survey, on the MPF and TCU websites, of works halted as a result of Lava Jato actions and works in which the companies declared financial inability to continue.

Study estimateEstimate

Source: Implicações econômicas intersetoriais da Operação Lava Jato — DIEESE, Mar. 16, 2021 · slide 6, side text · open original ↗

On August 17, 2016, the TCU (Ruling 2109/2016-Plenary, case 000.168/2016-5) provisionally ordered the unavailability of assets of responsible parties, including companies (OAS and Grupo Odebrecht), and reported damage to the treasury of R$2.1 billion "so far", which could be greater if the contract amendments are analyzed.

Judicial or administrative decisionProven in a document

Source: TCU decreta indisponibilidade de bens de responsáveis da Petrobras e de empresas envolvidas (Acórdão 2109/2016-Plenário) — Federal Court of Accounts (TCU), Aug. 18, 2016 · text of the TCU news item, August 18, 2016 · open original ↗

According to Folhapress (February 6, 2018), the TCU estimates that the loss from overpricing in the contracts investigated by Lava Jato exceeds R$29 billion at Petrobras alone; the methodology could still change and the contractors resisted acknowledging the damage.

News reportSingle source

Source: Empreiteiras podem pagar mais por desvios em obras da Lava Jato — Folha de Pernambuco (Folhapress), Feb. 6, 2018 · body of the report · open original ↗

The TCU ordered the unavailability of R$7.57 billion from 13 contractors, executives, shareholders, and former Petrobras officials, on a preventive basis, to ensure reimbursement to the state-owned company.

News reportSingle source

Source: TCU bloqueia até R$ 7,5 bilhões na Lava Jato — Tribuna PR, Oct. 2, 2017 · body of the report, October 2, 2017 · open original ↗

By Ruling 1881/2017 (Plenary, TC 005.261/2015-5, session of August 30, 2017), the TCU held José Sérgio Gabrielli and Nestor Cerveró, in a special accounts proceeding on the Letter of Intent for the purchase of the Pasadena refinery, jointly liable to reimburse more than US$79 million, fined each R$10 million, and barred each for 8 years from holding a commissioned position.

Judicial or administrative decisionProven in a document

Source: TCU condena ex-gestores da Petrobras ao pagamento de débito e multa pela compra de Pasadena (Acórdão 1881/2017 — Plenário, TC 005.261/2015-5) — Federal Court of Accounts (TCU), Sept. 6, 2017 · TCU news item of September 6, 2017 · open original ↗

On August 9, 2022, the TCU Second Chamber, by 4 votes to 0, with Bruno Dantas as rapporteur, ordered Dallagnol, Rodrigo Janot and João Vicente Beraldo Romão to reimburse R$2,831,808 to the Union for per diems and airfare paid to prosecutors assigned from other locations to the task force, with an individual fine of R$200,000; the rapporteur pointed to the lack of justification for the model and violations of cost-effectiveness and impersonality.

Judicial or administrative decisionSingle source

Source: TCU multa Dallagnol e Janot por diárias na Lava Jato — Poder360, Aug. 9, 2022 · body of the article · open original ↗

On December 5, 2022, Judge Augusto César Pansini Gonçalves of the 6th Federal Court of Curitiba annulled the TCU decision as to Dallagnol and the acts resulting from it (the article speaks of an 'April decision' of the TCU, without identifying the ruling), finding that Dallagnol, not having been an authorizing officer for expenditures, could not be the target of the accounts proceeding, and criticizing the rapporteur for appearing to prejudge the case; according to the report, in September 2022 the TCU had upheld the fine and the reimbursement against Dallagnol and cleared Romão.

Judicial or administrative decisionSingle source

Source: Justiça anula condenação de Dallagnol por diárias da Lava Jato — Poder360, Dec. 6, 2022 · body of the article · open original ↗

On June 25, 2022, STJ president Humberto Martins, in the request to suspend an injunction SLS 3133, suspended an injunction of the 6th Federal Court of Paraná (upheld by the TRF-4 presidency) that prevented the continuation of the TCU's special accounts proceeding against Dallagnol, citing risk to the TCU's autonomy, to public order and a 'multiplier effect'; the TCE investigates about R$2.8 million in per diems and airfare.

Judicial or administrative decisionProven in a document

Source: Presidente do STJ autoriza retomada de processo no TCU que investiga ex-procurador Deltan Dallagnol por recebimento de diárias e passagens — Superior Court of Justice, June 25, 2022 · body of the news item · open original ↗

On June 7, 2023, the STJ Special Court, by 6 votes to 5, denied an appeal by Dallagnol; rapporteur Maria Thereza de Assis Moura was outvoted, along with Nancy Andrighi, Herman Benjamin, Raúl Araújo and Ricardo Villas Bôas Cueva.

Judicial or administrative decisionSingle source

Source: STJ mantém decisão do TCU que condenou Dallagnol por diárias da Lava Jato — Gazeta do Povo, June 7, 2023 · body of the article · open original ↗

In an article of September 26, 2024 (session date not provided), the TRF-4 Twelfth Panel denied the Union's appeal and upheld the first-instance judgment (case 5033048-90.2022.4.04.7000) that had annulled the decision of the TCU Second Chamber, for lack of legal basis for Dallagnol's summons; the report says responsibility for the per diem model lay with other officials.

Judicial or administrative decisionSingle source

Source: TRF-4 anula decisão do TCU contra Dallagnol por despesas da Lava Jato — Migalhas, Sept. 26, 2024 · body of the article · open original ↗

In August 2025, the STJ Special Court, by majority, denied Dallagnol's internal appeal in SLS 3133 (rapporteur Humberto Martins) and kept suspended the 6th Court's injunction that had halted the TCU's special accounts proceeding (TCE 006.470/2022-0), extending to the later injunction the effect of the 2023 decision; the inquiry into about R$2.8 million resumes; Isabel Gallotti, Antonio Carlos Ferreira and Sebastião Reis Júnior dissented.

Judicial or administrative decisionSeveral independent sources

Source: Corte Especial confirma que TCU pode seguir com apuração contra Deltan Dallagnol — Superior Court of Justice, Aug. 8, 2025 · body of the news item · open original ↗

In January 2023, the AGU was appealing to the STJ Special Court to maintain the presidency's decision that had suspended the Paraná Federal Court's decision annulling the TCU ruling; the TCE at the TCU is no. 006.470/2022-0.

News reportSingle source

Source: STJ analisa decisão que isentou Dallagnol de devolver recursos — Gazeta do Povo, Jan. 31, 2023 · body of the article · open original ↗

Deputy Prosecutor Lucas Furtado, of the Public Prosecutor's Office before the TCU, who had prompted the investigation of an alleged conflict of interest, asked on January 31, 2022 that rapporteur Bruno Dantas close the case for loss of purpose after Moro disclosed the amounts, and that the conclusions be sent to the Federal Revenue Service.

News reportSingle source

Source: MP pede arquivamento de processo sobre Moro no TCU — Poder360, Feb. 1, 2022 · body of the article · open original ↗