From July 9 to 10, the Brazilian Federal Court of Accounts (TCU) took part in the X OLACEFS-EUROSAI Joint Conference in Mexico City. The event organized by the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS) and the European Organization of Supreme Audit Institutions (EUROSAI), gathered representatives from member countries of both organizations to discuss how Supreme Audit Institutions (SAIs) can contribute to a resilient and sustainable future. 

TCU was represented by Rommel Brandão, Deputy Chief Auditor of the Audit Department for Urban and Water Infrastructure (AudUrbana), Arlene Nascimento, Senior Specialist Auditor of the President’s Executive Office, and Vanessa Ropke, Director of International Cooperation. The TCU's participation in the conference is in line with the Brazilian Court of Accounts' strategy to increase involvement and take a leading role in international cooperation audits across sectors like infrastructure and energy transition. 

In his presentation, Rommel Brandão spoke on “Effective Audits in Combating Climate Change: Challenges and Keys to Success.” Brandão highlighted the main points for the success of audits in this specific area.  

“I highlighted four key factors to achieve our goal: awareness of our inductive role as audit institutions, both by auditors, managers, and society; resilience in addressing complex issues to permanently advance the topic and keep it on the agenda of key actors; transversality to introduce a climate perspective in various works; and transparency as a fundamental element to generate engagement from society and key actors to transform reality,” stated the auditor.

The presentation outlined the key audits that the TCU is currently undertaking, including ClimateScanner, energy transition, climate governance, as well as the impact of climate change on water use conflicts in energy production, its role in mitigating natural disaster risks, and the execution of the low-carbon agriculture plan. 

To illustrate the multifaceted nature of combating climate change, Brandão suggested a discussion on topics that are also complex and require a combination of public policies to achieve meaningful outcomes. “Given the absence of tangible results from definitive climate change audits thus far, I referenced some of TCU's ongoing work on the subject and shared insights from our efforts on stalled construction projects. This issue, too, is complex and intersects with various public policies, leading to outcomes that unfold over a longer period,” the auditor stressed.

The conference was held over two days and divided into four plenary sessions, each dedicated to a distinct theme. Beyond the session that showcased TCU's contributions to resilience in public management, the event also covered topics such as the adoption of new technologies within the public sector and SAIs, the impact of demographic trends on accountability, and the enhancement of public auditing through the fusion of resilience and sustainability.