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TCU Presents Action Plan for JURISAI Management and Communication

By Secom / Serint

TCU Presents Action Plan for JURISAI

The Brazilian Federal Court of Accounts (TCU) presented the 2026 2028 Action Implementation Framework of the Finance, Administration and Communication Committee (FACC) of the Organization of Supreme Audit Institutions with Jurisdictional Functions (JURISAI). The document was discussed during the 3rd Meeting of the organization's Governing Board, held on September 22 and 23, in Lisbon, Portugal.

The meeting brought together representatives of Supreme Audit Institutions (SAIs) with jurisdictional functions from different regions to monitor the implementation of JURISAI's action plans and discuss measures related to the organization's management, financing, and activities within the International Organization of Supreme Audit Institutions (INTOSAI).

The TCU currently serves as JURISAI's Second Vice-Chair and chairs the FACC. The Brazilian delegation was led by Deputy Minister Augusto Sherman Cavalcanti and included representatives from his office and from the Department of International Relations (Serint).

Action Plan through 2028

During the meeting, the TCU presented the results of the activities developed by the FACC in 2026 and submitted to the Governing Board the 2026 2028 Action Implementation Framework, developed jointly with the countries represented in the committee.

The document structures the implementation of the FACC Action Plan on five fronts: Communication and Dissemination, coordinated by Brazil and Morocco; Knowledge Hub, under the responsibility of Angola; Compendium of Landmark Decisions, led by France; Strategic Monitoring and Performance Panel, coordinated by Brazil; and Member Engagement, led by Portugal.

Planned initiatives include the publication of newsletters, organization of repositories of jurisprudence and good practices, monitoring of results and measures related to JURISAI's budget governance.

Jurisdictional Model of Government Audit

In his remarks during the meeting, Deputy Minister Augusto Sherman addressed Brazil's role in chairing the FACC and outlined initiatives aimed at strengthening information exchange among the Organization's member institutions. He also discussed the characteristics of the jurisdictional model of government audit, under which institutions are empowered, in accordance with their respective legal systems, to determine liability and impose sanctions or reparatory measures.

The meeting of the Governing Board was held in parallel with the annual meetings of JURISAI's permanent committees, which are responsible for developing the organization's different work fronts and monitoring the implementation of its initiatives.