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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

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:


Process of qualification

Throughout the process of qualification of the audit teams, 3 webnarios (lectures transmitted by internet via streaming) on renewable energies in the electrical sector were realized (only available in the Spanish language). Webnarios can be viewed through the sites listed below.

Webinario nº 1 - ODS and the Paris Agreement and its relations with the renewable energy in the electricity sector (9/aug/2018)

Webinario nº 2 - Characteristics of the main renewable sources: diffuse nature, intermittency and high variation in electricity generation (24/aug/2018)

Webinario nº 3 - Policies of incentive and evolution of the costs of renewable energy sources in the electric sector (7/sep/2018)