Minister Jorge Oliveira Launches Books on Government Auditing and Public Management

The Vice-President of the Brazilian Federal Court of Accounts (TCU), Minister Jorge Oliveira, launched two books on October 14 focusing on government auditing and public administration. The books present a comparative analysis of the institutions responsible for auditing public accounts in South America and a study of the work of the TCU's Department of Government Audit for Mutual Agreement and Conflict Prevention (SecexConsenso).

The first publication, Supreme Audit Institutions: A Global Analysis of Institutional Architecture Volume I: South America, was co-authored with TCU auditor Macleuler Lima. The book examines the structure, responsibilities, and audit tools of the audit institutions of 12 South American countries.

According to Jorge Oliveira, the research arose from the need to understand how institutions responsible for auditing public accounts operate across countries. It is a source of great pride that the TCU presided over an international organization of audit institutions for three years and now presides over the Latin American organization, in addition to holding a seat on the United Nations Board of Auditors. The Court is far ahead of most institutions at this level, and this book provides a very accurate picture of that, he said.

Macleuler Lima, co-author of the book, highlighted the importance of the publication in broadening knowledge of audit institutions and strengthening international cooperation. Many colleagues, both European and Latin American, have expressed interest in contributing to future volumes. This shows us that the book has addressed a genuine need within the international government auditing community, he noted.

Consensus-based Solutions in Public Administration

The second book, Efficiency and Consensus-Based Approaches in Public Administration: An Analysis of the TCU's Department for Mutual Agreement in Reducing Transaction Costs, is based on the Minister's master's research. The book examines the establishment of SecexConsenso and its first years of operation, following its creation during the presidency of former Minister Bruno Dantas to seek negotiated solutions to disputes involving public administration.

It was an innovation introduced by the Court so that it would cease to be merely a sanctioning body and could develop solutions for Brazilian society more seriously and securely, Oliveira explained. The Minister also advocated a preventive and advisory approach to government auditing. We clearly understand that punishment alone yields very little return for Brazilian society, he said.

Attorney Luís Carlos Moura Guimarães, who was responsible for the publication's technical appendix, presented an analysis of the cases handled by the department. Taken as a whole, the findings support the effectiveness of the thesis, but they also point to tensions and limitations, he noted. The study examines the results achieved and the challenges involved in improving consensus-based solutions.

Contribution to Government Auditing

Luís Cláudio Ferreira, president of Editora Fórum, the publisher responsible for both books, highlighted the relevance of the research to Brazil and other countries. You are providing a service not only to Brazilian government auditing but also to international oversight, he said, commenting on the collection on audit institutions.

The publications help broaden knowledge of different models for auditing public accounts and of new approaches to government auditing, focusing on the efficiency of public management and results for society.