Presents the capacity-building plan for the Organization of Latin America and Caribbean Supreme Audit Institutions (OLACEFS). It was based on the results of a detailed survey among the Latin America and Caribbean Supreme Audit Institutions (SAIs) whose objective was to promote interinstitutional cooperation and professional development of the members of the organization.

This work was coordinated by the Brazilian Federal Court of Accounts (TCU) as the chair of the Capacity Building Committee (CCC)