Mechanism through which the administrator of the Cocoa Price Stabilization Fund - FEPCACAO, controls and monitors parafiscal contributions, which includes verifying their correct settlement, payment, collection and consignment as well as their administration, investment and accounting, in accordance with the provisions of Decree 2025 of 1996.

According to the provisions of the NINTH clause of the administration contract signed between FEPCACAO and the Ministry of Agriculture and Rural Development, without prejudice to the surveillance exercised by said Ministry, FEPCACAO will render accounts to the Comptroller General of the Republic on the collection, management and investment of the Fund's resources.

By virtue of what is established in the SEVENTH clause of the administration contract No. 055 of 2010, it corresponds to the Ministry of Agriculture and Rural Development to carry out administrative surveillance, on the collection, management and investment of the resources of the Fund, for which the Ministry through the highest management body, whose sessions are chaired by the Ministry of Agriculture and Rural Development or its delegate. As an instrument of Control and follow-up for the exercise of administrative surveillance, the Audit reports presented by the internal auditor of the Fund will be available.