Brazil Strengthens Role on the United Nations Board of Auditors

On May 11, in New York City, the President of the Brazilian Federal Court of Accounts (TCU), Minister Vital do Rêgo, was part of the opening the “Assessment and Strategic Alignment of the UN Board of Auditors Audits” workshop. The event took place at the United Nations headquarters and brought together TCU senior official Juliana Pontes de Moraes, Brazil’s Director of External Audit, Maurício Wanderley, his deputies Tiago Dutra and Ana Paula Sampaio, and the Brazilian teams responsible for the audits of the UN Joint Staff Pension Fund, the United Nations Population Fund (UNFPA), and UN Women.  

The workshop’s main goal was to discuss, align, and reinforce strategic guidelines for Brazil’s role on the Board of Auditors, with a focus on delivering increasingly impactful results. 

In his opening remarks, Minister Vital highlighted Brazil’s critical role on the Board, especially in light of the financial challenges currently faced by the UN, caused in part by delayed contributions from some countries. He emphasized that the best practices in auditing and public management identified in the UN system should serve as inspiration for the TCU itself, ultimately benefiting Brazilian citizens. 

During the meeting, Brazilian teams presented key findings from ongoing audits, underscoring the relevance of the work and outlining proposed recommendations under discussion with the leadership of the audited entities. The sessions aimed to enhance efficiency and transparency in the management of UN resources. 

At the close of the workshop, Secretary-General Juliana Moraes stressed the importance of information sharing among audit teams. She noted that the consistency of human resources, procurement, and financial rules across UN bodies and programs makes the exchange of experiences essential to ensuring quality and coherence in audit work.

UN Board of Auditors

In July 2024, Brazil, represented by the TCU, began its term on the United Nations Board of Auditors. Alongside the Supreme Audit Institutions of France and China, Brazil’s Federal Court of Accounts conducts external audits of the UN’s financial statements, including those of its funds, programs, and peacekeeping operations. The Board also issues recommendations to improve governance and resource management. 

In addition to UNICEF, Brazil currently audits the following UN entities: UN Women (United Nations Entity for Gender Equality and the Empowerment of Women), UNFPA (United Nations Population Fund), UNITAR (United Nations Institute for Training and Research), UNU (United Nations University), UNJSPF (United Nations Joint Staff Pension Fund), UNOV (United Nations Office at Vienna), UNODC (United Nations Office on Drugs and Crime), IRMCT (International Residual Mechanism for Criminal Tribunals), UN Peacekeeping Missions in Lebanon (UNIFIL), Cyprus (UNFICYP), and Kosovo (UNMIK).