The Brazilian Federal Court of Accounts (TCU) is conducting an international benchmarking initiative to understand the strategies employed by Supreme Audit Institutions (SAIs) in auditing public policies concerning the energy transition. The study aims to identify the best practices, methods and controlling strategies applied. The key insights will be presented in the Energy Transition Guide, which is currently being developed by the TCU. This guide aims to foster the collaboration and encourage the exchange of experiences among SAIs.

To carry out the benchmarking process, the TCU enlisted the services of a team of consultants to collect data from the reports of SAIs across numerous countries. "We examined over 60 audit reports from 20 different countries and conducted interviews with SAI representatives from South Africa, Costa Rica, the United States, Indonesia, the European Union, and India," shared the consultant José Zloccowick.

The energy transition encompasses a broad range of initiatives, from increasing renewable energy sources to electrifying transportation and industrial decarbonization. It presents a multifaceted challenge. The benchmarking effort by the TCU is not limited to the analysis of greenhouse gas emissions, but also examines the impact of these policies on the labour market, environmental sustainability, and efforts to address social and regional disparities.

Senior specialist, Arlene Nascimento, emphasized the importance of this global survey. "The international comparison provides us with a valuable perspective on how energy transition is being overseen in different countries. This exchange of experiences will be essential to enrich the Guide, integrating TCU’s expertise with the approaches of other SAIs facing similar challenges in different realities,” summarized.

In Brazil, the TCU is finalizing a comprehensive audit on energy transition, which stands out for its innovative nature and for covering a variety of themes within a single oversight process—an approach still unprecedented in many countries. The process, under the rapporteurship of Minister Walton Alencar Rodrigues (Case No. 020.606/2023-0), has the potential to become a global reference for audits in the field of energy transition.