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Tribunal de Contas da União

Meeting discusses the creation of a group of audit institutions with jurisdictional functions

Por Secom TCU

The president of the Brazilian Federal Court of Accounts (TCU) and of the International Organization of Supreme Audit Institutions (INTOSAI), minister Bruno Dantas, participated in the meeting of control bodies with jurisdictional functions.  The meeting took place on October 16 and 17, in Bangkok, Thailand's capital, with representatives from Africa, Asia, Europe and Latin America. Minister Walton Alencar Rodrigues, the longest-serving minister of the TCU, also partook in the meeting. 

The seminar addressed the foundation of JuriSAI, an organization dedicated to globally promoting the jurisdictional activities of supreme audit institutions (SAI). It also discussed the role of these bodies in the fight against fraud and corruption.  

The creation of JuriSAI aims to provide a permanent and collaborative structure for SAIs with jurisdictional functions, enabling an exchange of information, better practices and experiences.  The goal is to strengthen the ability of SAIs to efficiently and effectively fulfill their jurisdictional role, ensuring quality, integrity and impartiality of audit and control processes worldwide. Currently, SAIs with jurisdictional functions amount to 25% of INTOSAI members. 

"The institutions gathered in this seminar have the responsibility to promote the improvement of public policies, advocate for transparency in public expenses and firmly combat corruption. It is a collective duty that echoes the fundamental values of integrity, responsibility and service to the people", recalled minister Bruno Dantas in his speech. 

Among their jurisdictional activities, courts of accounts are in charge of verifying the legality of accounts and of the administration of public funds by employees and managers. These responsibilities comprise investigating personal culpability and imposing penalties to responsible parties in case of infractions in the management of resources and operations, or when such irregularities or poor administration result in losses. 

"It is extremely important to establish a robust network of institutions with jurisdictional functions.  This cohesive and resilient network will not only advocate for the performance of our duties, but will also mitigate external pressure, enabling us to significantly contribute to the improvement of our respective countries to the benefit of our citizens", added Dantas. 

Focusing on jurisdictional SAIs

The forum of SAIs with jurisdictional functions has existed since 2015 under the leadership of SAI France. The group comprises audit institutions from 10 countries that seek to share and carry out activities as well as cooperate with jurisdictional SAIs. In addition, a pronouncement was approved in 2019, the INTOSAI-P-50, which establishes essential principles for conducting the jurisdictional activities of SAIs.  

"This transformative initiative is not an isolate development, but rather an organic evolution inspired by the exceptional and committed work of SAI France. The Brazilian Federal Court of Accounts, as a jurisdictional SAI and chair of the INTOSAI, recognizes the responsibility to seize this moment and to encourage the JuriSAI initiative”, emphasized the TCU president.  

JuriSAI will act to establish a common ground to approach the challenges within jurisdictional models, to promote standards and collaborative guidelines for their activities, to defend this model through unified efforts, and to contribute to the recognition of its relevance. In addition, it will support the professionalization and development of the competencies regarding jurisdictional activities.

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