The Brazilian Federal Court of Accounts (TCU) launched a document designed for the Supreme Audit Institutions (SAIs) members of the SAI20. This group includes SAIs from the 19 largest economies in the world, along with two economic blocs. The handbook, distributed to SAI20 members and their partners last week, represents a milestone in the history of the group. It is the first manual to comprehensively compile information on the functioning and objectives of the organization.  

The opening letter of the manual, signed by the President of the TCU and Chair of the SAI20, Minister Bruno Dantas, highlights the critical importance of the leadership transition within the group, moving from the Comptroller and Auditor General of India to the TCU. This moment is depicted as both symbolic and a significant responsibility, underscoring the vital role of SAIs in elevating and discussing issues of global concern, including hunger and social inequalities. Furthermore, in the current context where climate change is a top priority in international discussions, the SAI20 is positioned as a key player in leading collective efforts and shaping global policies.

The document is intended to serve as a guide and reference tool for future SAI20 presidencies, facilitating the organization of collective efforts and contributing to the development of a solid and transparent agenda. “When we assumed the SAI20 presidency, we inherited a very solid foundation laid by the Supreme Audit Institutions of India and Indonesia, and this greatly contributed to our management,” commented Raisa Ojala, Advisor to the Secretary-General of the TCU Presidency.

Raisa, who coordinated the preparation of the handbook, emphasized that the guide also reflects the commitment of the TCU and the SAI20 group towards working together and building collectively but also embodies the core values of Brazil's G20 presidency. "This document captures the varied perspectives of SAIs from around the globe. Through this platform, we're conveying the collective insights of INTOSAI to the leaders of the G20," she elaborated.

Document Structure

The handbook is structured clearly and concisely to facilitate easy access to its contents. It covers topics ranging from an introduction to the SAI20 engagement group to the key themes that have guided the group’s work in recent years. The table of contents includes topics such as:

• What is the SAI20?
• Which SAIs are members, guest participants, and representatives of G20 countries?
• How are the SAI20 meetings organized, particularly focusing on the 2024 presidency?
• The key outcomes and achievements of the SAI20.

Each chapter provides a detailed overview of the activities carried out under TCU’s leadership, including the SAI20’s impact on the sustainable development agenda and global discussions on climate change. The exchange of best practices among member institutions, combined with a commitment to tangible results, is a key element that the handbook seeks to promote.

Download the handbook.