Renewable Energy
Since 2016, Federal Court of Accounts (SAI of Brazil) has been developing an Environmental Audit Project in partnership with the German Cooperation, through the Deutsche Gesellschaft fur Internationale Zusammenarbeit (GIZ), in order to strength the external control in environmental area. The mentioned cooperation includes initiatives related to the Renewable Energy theme.
These initiatives have two complementary components. The first one consists of a pilot performance audit implemented by SAI of Brazil (TCU) in 2018. The second one is a coordinated audit carried out by the Audit Group of Public Works of the Organization of Latin American and Caribbean Supreme Audit Institutions (GTOP/OLACEFS), under the coordination of TCU, in 2018-2019.
Coordinated Audit
The purpose of the coordinated audit was to gather the diagnoses of public policies and investments related to expansion of renewable energy sources in Latin American and Caribbean countries. The identification of good practices and improvement opportunities in these policies can contribute with the achievement of converging goals, established in the worldwide agenda through Sustainable Development Goals (SDG) and Paris Agreement.
For access to the schedule and additional information about the activities performed during the coordinated audit, click on the folder below (available only in Spanish).
picture_as_pdf Download the folder here.
The results of the coordinated audit were presented and discussed at the International Renewable Energy Seminar, held on November 26th, 2019 at the headquarters of the Federal Court of Audit (TCU), Brasília (Brazil). For more information about the event, click on the banner beside or access the website https://portal.tcu.gov.br/seminario-energias-renovaveis/
A Good Practice Workshop was also held on November 27th, 2019, at TCU. At that time, auditors who participated in the coordinated audit and other experts and guests discussed good practices on methodological aspects of auditing. In addition, they evaluated the procedures adopted in the renewable energy audit to suggest the dissemination of good practices and to identify improvement opportunities for future audits.
To access the presentations given at both events, click on the files listed below:
Planning
During the planning phase, the TCU team (SAI of BRAZIL) prepared a planning matrix for the coordinated audit, to be evaluated, adjusted and validated by the other SAIs participating in the Training and Planning Workshop in Santiago, Chile. The matrix proposal was based on studies developed by WGEA / INTOSAI, SAI responses to the TCU survey, international benchmarking report prepared with financial support from GIZ and pilot auditing conducted in Brazil.
The workshop was held from September 24 to 28th, 2018. The first two days were intended to complement the specific training on renewable energies and had the participation of two specialists in the theme. The last three days were reserved for discussion of the proposed planning matrix. The discussion was based on a collaborative approach, with the use of Design Thinking techniques, in order to provide a wide and effective participation of all SAI representatives present at the event. Such dynamics contributed to the identification of the necessary adjustments for the improvement of the planning matrix, which, after the adjustments, was approved by consensus by all those present.
To access the main documents of the workshop, click on the files presented below.
Workshop recordings are available at: https://www.youtube.com/playlist?list=PLgI9Zy-JGcTNGojREwEaA8FlIfFAqGOvL
Execution
The implementation phase of the coordinated audit took place between October 2018 and May 2019. During this period, participating SAIs had applied audit procedures within their respective national territories in order to obtain answers to the questions established in the matrix of planning.
The documents listed below were prepared with the objective of standardizing the presentation of the results obtained by the participating SAIs in order to allow comparability, consolidation of results and subsequent preparation of the Regional Consolidated Report.
The first considers examples of possible audit findings and their linkages to the main items of each audit question. These are examples of findings used in the group dynamics of the planning workshop. It is possible to identify other findings that are not contemplated on these examples. This document should be used for consultation purposes only and should not be completed by SAIs.
The second is a check list template for answers to audit questions.
The third is a standardized matrix of audit findings.
The second and third documents were completed by the SAIs, according to the results obtained during the fieldwork, and sent to the SAI of Brazil for consolidation work.
The fourth and fifth documents are documents filled out by SAI of Brazil with pilot audit data only to resolve possible doubts and assist the SAIs in completing these documents.
The sixth document contemplates the clarification of SAI doubts.
Between May 8 and 10th, 2019, the Consolidation of Results Workshop was held in Quito, Ecuador, with the participation of representatives of all SAIs who performed the audit. In the workshop, the results were discussed and, at the end, the consolidation document was approved by all participants. Thus, the other documents include: official photo of the event, agenda of activities, presentations at the workshop, closing minutes with the results consolidation document.
To access the documents, click on the files listed below.
In the case of doubts, please contact us by the following e-mail: energiasrenovaveis@tcu.gov.br.
Report
The coordinated audit products are listed below:
More detailed information on the audits carried out in each of the participating countries can be obtained from the respective national reports. To access the documents, click on the files listed below:
On November 26, 2019, an International Renewable Energy Seminar took place in Brasilia (Brazil) to: i) disseminate the main results of the coordinated audit; ii) discuss relevant aspects related to the expansion of renewables in Latin America; iii) provide reflections on the monitoring of public policies for the increase of renewables.
On November 27, 2019, a Good Practice Workshop was held in Brasilia (Brazil) to: (i) share best practices in coordinated renewable energy auditing; ii) share communication practices of environmental audits; iii) understand the importance of the audit results monitoring stage.
To access the presentations given at both events, click on the files listed below:
To access the Good Practices Report, based on the discussions held at the Good Practice Workshop, click on the files listed below:
Promotional videos:
Videos of the International Seminar on Renewable Energy broadcast:
