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Tribunal de Contas da União

INTOSAI Journal highlights TCU audit on the impact of Automotive Regional Development Policies

Por Secom TCU

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The latest issue of the INTOSAI Journal of Government Auditing, the official publication of the International Organization of Supreme Audit Institutions (INTOSAI), featured the article “Assessment of the Maturity and Impact of Tax Incentives for Regional Development”. The paper discusses the audit carried out by the Brazilian Federal Court of Accounts (TCU) to assess the impact of Automotive Regional Development Policies (PADR). It was written by Marcos Araújo Mortoni Silva and Rafael Encinas from the Audit Department for Agriculture, Environment, and Economic Development (AudAgroAmbiental), which operates within TCU’s Department of External Control for Sustainable Development (SecexDesenvolvimento).

The INTOSAI Journal is a publication specializing in government auditing, known for disseminating knowledge and innovative practices in the field. The current issue focuses on auditing methodologies for impact assessment, a crucial topic for understanding and improving the effectiveness of public policies. The Journal is published quarterly in Arabic, English, French, German, and Spanish, INTOSAI's five official languages.

During the PADR audit, the TCU collaborated with the Office of the Comptroller General (CGU) to analyze the maturity of public policies. The analysis included products, processes, as well as the governance and management of all stages of the public policy cycle, ranging from the diagnosis of the problem to the ex-post assessment.

The audit also examined the impacts of the PADR on regions hosting manufacturing plants of automakers benefiting from the policies. It was noted that each job created incurred a monthly tax waiver of BRL 34,000 for the public coffers. 

In addition, the article highlighted methodological innovations adopted in the PADR analysis that may be applied to performance audits carried out by SAIs. These innovations include adopting an analytical framework based on the theories of the public policy cycle, public choice, and agency, as well as using synthetic control methodology to assess policy impacts. 

The publication stands as evidence of TCU's commitment to advanced auditing practices and impact analysis, reaffirming its vital role in fostering sustainable development and efficient governance.  

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