DA PRORROGAÇÃO DO PRAZO PARA UTILIZAÇÃO DOS RECURSOS ORIUNDOS DO FUNDO NACIONAL DE ASSISTÊNCIA SOCIAL (FNAS) EM DECORRÊNCIA DO ESTADO DE PANDEMIA DA COVID-19.

This paper aims to highlight the importance of the decision issued in Ruling No. 73/2021, delivered on January 20, 2021, by the Federal Court of Accounts of Brazil (Tribunal de Contas da União – TCU), regarding Case TC 036.975/2020-6. The decision established an extension of the deadline for the use of federal government funds allocated to the National Social Assistance Fund (FNAS) due to the COVID-19 pandemic, until December 31, 2021. Considering the global pandemic caused by the COVID-19 virus, which countries around the world have been facing since early 2020, this paper will focus particularly on the measures adopted by the Brazilian government to ensure and safeguard social assistance entities. These organizations play a significant role in society but have been suffering various economic and financial losses due to the pandemic and therefore require these funds to remain operational.