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Federal Court of Accounts - Brazil (TCU)

Cooperation with other institutions

The results of TCU’s international cooperation are not only related with other Supreme Audit Institutions (SAIs), but also with control institutions from all over the world. The court has worked hard on bi-lateral cooperation opportunities in order to promote knowledge and experience exchange for the development of its own employees and of other institutions, whose core business is to control public expenditures.

There are national agreements with the great majority of the Brazilian States Courts of Accounts. By doing this, TCU gives permanent opportunity of professional development to these institutions’ auditors, through the Capacity Building Institute, called Instituto Serzedello Corrêa. Besides the contribution it promotes, it also is aligned to the TCU’s professional appreciation policy and establishes the Federal Court as a reference on governmental auditing.

TCU has obtained huge benefits from the agreements with some international development organizations. It has lead the Court to knowledge improvement in performance auditing, government accounts analysis and financial auditing.


As of January 2016, the TCU has worked in an international project with the German cooperation agency, named  Deutsche Gesellschaft für Internationale Zusammenarbeit (GmbH), known as GIZ. The project entitled “Strengthening of external financial control in the environmental field”. The project deadline is December 2020. As a result, it is expected that TCU and other SAIs of the Regional Group for Latin America and the Caribbean (Olacefs) are able to effectively achieve their institutional mission, which is to improve the Public Administration, mainly regarding environmental government investments, as presented in the project summary.