The Brazilian Federal Court of Accounts (TCU) is participating in the 78th Regular Session of the United Nations (UN) Board of Auditors, held in New York from July 23 to 24. This meeting marks the transition of the seat from Chile to Brazil and inaugurates the TCU's six-year term on the board.

The Board of Auditors conducts external audits of the UN's finances, funds, programs, and peacekeeping missions. These audits may lead to recommendations for improving the efficiency of financial procedures, the accounting system, internal financial controls, and overall UN management.  

The President of TCU, Minister Bruno Dantas; the Dean, Minister Walton Alencar Rodrigues; the Secretary-General of External Control, Ana Paula Sampaio; the Director of External Audit at the UN Board of Auditors, Mauricio Wanderley; the Deputy Director, Tiago Dutra; the Secretary of External Control for the United Nations (SecexONU), Eduardo Fávero; and the Chief of Staff for the Presidency, Elaine Ferreira, will attend the meeting.  

The TCU is also commencing its first international mission as a member of the UN Board of Auditors. From July 24 to August 7, a technical team will travel to Pristina, the capital of Kosovo, to verify the activities of the United Nations peacekeeping mission in that country.  

Journey 

Brazil's journey to secure a seat on the UN Board of Auditors began in August 2022. Serving as acting president of the TCU at the time, Minister Bruno Dantas submitted the Court's formal candidacy to the UN Board of Auditors through the Ministry of Foreign Affairs (MRE). 

In 2023, a delegation from the TCU participated in exchange programs and technical meetings in Chile and France. In November, Brazil was elected to the UN Board of Auditors. The TCU was then invited to participate, as an observer, in the United Nations Panel of External Auditors.  

In 2024, the Court defined the team to serve on the UN Board of Auditors and created the Department of External Control for the United Nations (SecexONU), the specialized unit of the TCU dedicated to this mission. This area brings together about 70 auditors from the TCU, the Office of the Comptroller General (CGU), and the courts of accounts of the states, Federal District, and municipalities (TCE). The team also includes three representatives in New York for direct liaison with the UN.