The Brazilian Federal Court of Accounts (TCU) presented an international cooperative audit planning matrix on climate change and disaster risk reduction to various social segments. The online reference panel aimed to gather representatives from society, including government agencies, civil society organizations, universities, and others, to receive feedback for enhancing the quality of audit.

This audit is part of an initiative developed by the INTOSAI Development Initiative (IDI), a body of the International Organization of Supreme Audit Institutions (INTOSAI) that supports the capacity building of Supreme Audit Institutions (SAIs) in developing countries. Other SAIs around the world will also conduct audits on the same theme.

The relevance of this topic is currently undeniable. Situations such as the recent storms and floods in Rio Grande do Sul, which have already caused the death of over 100 people and displaced thousands throughout the state, are increasingly common.

At the opening of the panel, Keyla Boaventura, the Chief Auditor of the Audit Department for Urban and Water Infrastructure (AudUrbana), expressed solidarity with the people of Rio Grande do Sul and emphasized the need for audits to ensure that public resources are effectively used in prevention, damage mitigation, and the restructuring of areas affected by climate disasters.

"The TCU is always vigilant regarding disaster risks. We have a dedicated directorate that monitors the prevention, response, and recovery works by Civil Defence. Last year, the Court ruled on processes related to climate disasters in the states of Bahia, Minas Gerais, São Paulo, Pernambuco, and Rio de Janeiro. The goal was to identify the procedures adopted by national Civil Defence in supporting municipalities to improve the transfer of resources and enhance alert platforms so that people living in risk areas are warned and can evacuate before a disaster. We also aim to simplify the way municipalities request resources, as it is currently somewhat bureaucratic," explained Keyla Boaventura.

Planning Matrix

The presentation of the planning matrix was conducted by Deputy Head Auditor of AudUrbana, Rommel Brandão. The auditor explained how guests could contribute to the audit, besides presenting the methods, objectives, and development of the international audit.

"Although TCU has previously engaged in disaster management efforts, addressing climate change is uncharted territory for us. This presents a challenge as we endeavor to embrace new concepts, acquire knowledge, and apply our existing expertise," Brandão explained, highlighting that one of the goals of the international cooperative audit is to induce the implementation of actions aimed at meeting international climate commitments.

The audit will centre around five main questions, as outlined in the presented matrix:

• How is the integration of the National Policy for Civil Defense and Protection (PNPDEC) with the National Policy for Climate Change (PNMC) promoted?
• How is disaster risk management implemented within the PNPDEC?
• Are the resources allocated for disaster risk management sufficient and distributed equitably/inclusively?
• To what extent do the climate change adaptation actions adopted in the PNPDEC minimize the impact of disaster risks?
• Do the actions adopted by the Brazilian government fulfil international climate commitments related to disaster risk reduction?

The Deputy Head Auditor pointed out that the main audit questions have sub-questions. While some of these can be readily answered through document review during the audit, they'll still be included to encourage further brainstorming for the planning matrix.