The Brazilian Federal Court of Accounts (TCU) took part in the "1st INTOSAI Meeting of the Task Force on Citizen Participation and Civil Society Engagement with Supreme Audit Institutions". The gathering was carried out between March 13 and 15 in the city of Lima, Peru.

The event was organized by Peru's Supreme Audit Institution (SAI), renowned for its extensive experience engaging with society. Representatives from 33 countries attended in person, with additional participants joining online.

The opening speech was given by the Comptroller General of Peru, Nelson Shack, who highlighted the crisis in the democratic system and the urgency and importance of society's participation in public management. 

Shack mentioned that collective intelligence surpasses individual intelligence and, although citizen participation is free, SAIs need to engage citizens in their audits and work. He stated that the greatest ally of government control must be social control. South Africa's Auditor General, Tsakani Maluleke, and the World Bank Senior Governance Specialist, Juan Pablo Guerrero, were also present at the opening panel.

During the three-day event, many countries showcased good practices, with notable examples from the Philippines, Peru, and South Korea.

SAI Philippines, for instance, operates under the premise that "public accountability can only thrive when citizens are vigilant and engaged, promoting transparency and effectiveness". It has been noted that service beneficiaries and stakeholders feel more empowered and engaged when they have a strong voice to give credibility to government actions.

As for SAI Peru, it has extensive experience with the Citizen Oversight Monitors Program. The initiative has provided training and support to over 23 thousand members of society in public works audit. These volunteers are trained by citizen mentors, qualified volunteers, former employees and retired specialists who assist the institution in training and following up on monitors.

Lima Declaration  

During the three-day meeting, the Lima Declaration was signed, a document in which the countries acknowledge the active engagement of citizens and their entities as a relevant factor in increasing the reach and impact of public sector auditing. 

The declaration was signed by members of the Task Force on Citizen Participation and Civil Society Engagement (TFCP) within the Capacity Building Committee (CBC) of the International Organization of Supreme Audit Institutions (INTOSAI). 

The six guidelines signed in the document can be consulted at this link.

Collaborative action to enable TCU's participation

TCU's participation was facilitated through collaborative efforts across various sectors of the Court. Auditors from the Department of External Control for Mutual Agreement and Conflict Prevention (SecexConsenso) and the Department of International Relations (Serint) attended the meeting in person.

Representatives of SecexConsenso highlighted TCU's role in coordinating the collaborative network of courts of accounts (Rede Integrar) with Brazil's 33 state courts of accounts. In 2023 and 2024, the working groups on citizen participation have focused on the importance of the entire control system to strengthen its relationship with society.

The Audit Department for Public Procurement (AudContratações), within the Department of External Control for Jurisdictional Function (Sejus), and the Audit Department for Transfers of Federal Resources (AudTransferências), within the Department of External Control for Strategic Information and Innovation (Seinc), were responsible for the most extensive engagement with society the TCU has carried out: the Citizen Task Force - Transparency.  

The Audit Department for Urban and Water Infrastructure (AudUrbana), within the Court's Department of External Control for Infrastructure (SecexInfra), is responsible for the current challenge in developing the Citizen Task Force - Public Works. The initiative entails training a civil society entity to support TCU's audit in specific areas of interest.      

The Department of Communication (Secom) was responsible for producing an institutional video that traces the history of citizen participation in Brazil, as well as some interviews that show how far we have to go in terms of citizen-friendly language. 

Finally, Serint's work has made it possible to schedule a virtual workshop to support civil society in public works audit. The initiative is set for June 2024.