Our partner Flavio Martins Rodrigues spoke to the Investidor Institucional portal about Normative Instruction (IN) 100, approved by the Federal Court of Auditors (TCU) on 16 April.

The new rule deals with the inspection of closed federal public sponsorship entities by the court of auditors. The report points out that the main point that has changed is the presentation of the report by the agency’s Technical Unit, which must now be sent to PREVIC – the National Superintendence of Supplementary Pensions – before being sent to the rapporteur.

For Flavio, the adjustment was positive, as it was made clear that Previc will present a position before the TCU modifies it. According to him, supplementary pensions are complex, and issues such as pricing adjustments, hypothetical families and curve marking are not specific to public administration controls. ‘The technical opinion of the supervisory body will help a lot,’ he said.