Issued by Brazil in 1978, this commemorative stamp honors the 85th anniversary of the Tribunal de Contas da União (Federal Court of Accounts). The design, created by Guido Mondin, depicts two men in discussion, symbolizing the institution’s role in overseeing public expenditures and ensuring financial accountability. With a face value of 1.80 cruzeiros, it highlights Brazil’s recognition of governance and fiscal transparency. A notable piece for collectors interested in legal history, Brazilian institutions, and justice-themed philately.