Tribunal de Contas da União
Minister Bruno Dantas Chairs INTOSAI Governing Board Meeting
On October 28, the President of the Brazilian Federal Court of Accounts of Brazil (TCU) and Chair of INTOSAI, Minister Bruno Dantas, chaired the 78th International Organization of Supreme Audit Institutions (INTOSAI) Governing Board Meeting held in Cairo, Egypt. During the meeting, heads of SAIs and members of the Governing Board discussed initiatives and reported on the progress of major international cooperation actions among countries.
The board's mission is to lead discussions to ensure that priority projects of audit institutions are effectively implemented. At the same time, the group evaluates and approves essential measures to advance INTOSAI's objectives.
As the Chair of INTOSAI and the Governing Board, Dantas presented a report on the most significant activities carried out by the TCU while leading the organization. Highlights included the ClimateScanner initiative, activities of the INTOSAI Supervisory Committee on Emerging Issues (SCEI) and the INTOSAI Center for Advanced Studies (CASt), the creation of the International Organization of Supreme Audit Institutions with Jurisdictional Functions (JuriSAI), the rebranding of INTOSAI, among other relevant topics.
According to the Minister, these actions represent an effort to establish INTOSAI as a constant and influential voice on the global stage and reflect the commitment to advancing the global mission of SAIs. "The initiatives demonstrate a comprehensive and proactive approach to strengthening governance and accountability worldwide. TCU's leadership contributes to INTOSAI's collective effort to address contemporary challenges and promote international collaboration," he evaluated. Part of INTOSAI's mission is to provide high-quality audit standards for the public sector.
During the meeting, the Chair of INTOSAI held multilateral meetings with SAIs from Egypt, South Africa, the United Arab Emirates, and Russia, as well as with the U.S. Government Accountability Office (GAO) and the European Court of Auditors.
Brazil will lead INTOSAI until the end of 2025. Minister Bruno Dantas will conclude his term as President of the TCU and thus the international organization in December 2024. During the Governing Board meeting, Dantas reflected on his management period. "As I conclude this cycle, Brazil reaffirms its significant contribution to strengthening global public auditing, promoting good governance, transparency, and accountability. I am confident that we leave a legacy of proactive leadership, collaboration, and innovation. It is expected that the innovative and collaborative work will continue to consolidate the progress made, expanding the impact of SAIs on global governance," he stated. From January 2025, Minister Vital do Rêgo will begin his term as President of the TCU and, thus, take over the presidency of INTOSAI.
Throughout the day, representatives from committees, regional groups, the communication team, the INTOSAI Development Initiative (IDI), other agencies and members of the organization presented their progress in each area.
At the end of the meeting, the Dantas highlighted the advances and results from the past year. Among them were the completion of the assessment of 61 countries in the ClimateScanner, the consolidation of the Global Trends Report prepared by the SCEI, new partnerships with international institutions, and increased cooperation with the academic community. He also emphasized the new communication strategy. "It was a very productive day, in which we were able to evaluate our progress on an incredible number of initiatives," concluded Dantas.
Key Initiatives Presented by the TCU at the Meeting:
- ClimateScanner: This tool allows SAIs to make quick assessments of national government actions related to the climate crisis. A total of 141 SAIs received training, and so far, 61 have completed their governments' action analyses. The preliminary findings were presented by Minister Bruno Dantas at the Governing Board, and aditional data will be presented at the United Nations Climate Change Conference (COP29) in November in Azerbaijan. The ClimateScanner executive committee will continue to work on verifying the consistency of the data entered on the platform to open individual evaluations.
- INTOSAI Supervisory Committee on Emerging Issues (SCEI): In 2023, SCEI was revitalized with a focus on anticipating and proactively addressing issues relevant to SAIs' operations. Among the initiatives introduced was the establishment of the INTOSAI Advanced Studies Center (CASt) and an Expert Group dedicated to enhancing technical training, developing a positive agenda, and structuring a work process for the effective implementation of strategic foresight within INTOSAI. The Trends Report (Navigating Global Trends) was approved during the Governing Board Meeting. This document compiles information from reports issued by multilateral institutions, think tanks and contributions from all INTOSAI working bodies as well as regional organizations. Its primary goal is to contribute to the organization's strategic planning and support SAIs in preparing for emerging issues.
- INTOSAI Advanced Studies Center (CASt): CASt seeks to promote an environment for applied research on priority themes and technical and scientific production. The goal is to support audit and public management activities within INTOSAI. It also aims to facilitate the exchange of researchers and auditors to consolidate knowledge and best practices among SAIs, as well as to create research networks with partnerships with international organizations and educational and research institutions. The first call for proposals, held in April this year, selected scholars from around the world to conduct short-term research projects on three themes: Impacts of Artificial Intelligence on SAIs, Climate Finance Auditing, and Fighting Hunger and Poverty. Eleven proposals were received and evaluated by CASt's scientific council. Three projects were approved, and the results will be presented in February 2025.
- International Organization of Supreme Audit Institutions with Jurisdictional Functions (JuriSAI): JuriSAI is the global and permanent organization unifying SAIs with jurisdictional functions worldwide, representing 25% of INTOSAI's total members. It is the result of a joint effort that began in 2022 during the XXIV INCOSAI in Rio de Janeiro, under the leadership of TCU. During the Governing Board meeting, it was determined that at the next INCOSAI, JuriSAI will be recognized as an affiliate organization of INTOSAI.
- PROInter: This initiative strengthens the institutional capacities of SAIs through structured exchanges within INTOSAI, fostering cooperation and knowledge sharing. The pilot program, "Women in Leadership," was completed in December 2023. The second edition will take place in Brazil next month and will include participants from both the Organization of Supreme Audit Institutions of the Community of Portuguese Language Countries (OISC/CPLP) and OLACEFS.
- Gender Equality: INTOSAI signed a memorandum of understanding with the United Nations Development Programme (UNDP) to implement internal measures and audits that meet the program's certification standards, formalizing policies for equality and non-discrimination. The global initiative recognizes institutions that adopt inclusive actions and promote gender equity.
- Energy Transition: In 2023, theTCU, with the support of the SAI Kenya, conducted a global study on governmental actions during the energy transition, focusing on the oil, gas, and solid minerals sectors. The results were published in a consolidated report. Furthermore, a framework was developed to guide SAIs on critical aspects of the energy transition, which will serve as the basis for cooperative auditing.
- Communication: In 2024, INTOSAI expanded its reach through social media, the INTOSAI Journal, and regional organizations' websites. Monthly "Letters from the Chair of INTOSAI" addressed key topics such as immigration, disaster prevention, gender equity, audit independence, and energy transitions. The TCU and the SAIs of Costa Rica, Mexico, and Paraguay also led a task force to modernize OLACEFS's communication policy. Additionally, the INTOSAI General Secretariat and theTCU, with the support of its Department of Communication (Secom), worked on rebranding the organization and developed a manual to standardize its usage across the community.