Ficobras : public works audit : executive summary
Book, book chapter and articles
The TCU’s Pluriannual Plan for Public Works Audit (Fiscobras) has been a product of a long tradition within this Court of Accounts and is currently on its 26th edition. Fiscobras has been part of the yearly Budget Guidelines Act (LDO) since Act 9,473 of 1997 (LDO of 1998) and aims to provide the National Congress with information on public works indicating serious irregularities. The TCU’s analysis supports the elaboration of the Draft Budget Act of the following year.