TCU's Energy Transition Audit Guide Gains International Recognition
Publication presented at COP29 inspires regional OLACEFS initiative and meets INTOSAI technical demand
By Secom / Serint
Publication presented at COP29 inspires regional OLACEFS initiative and meets INTOSAI technical demand
The Energy Transition Practical Guide for SAIs, developed by the Brazilian Federal Court of Accounts (TCU), is steadily gaining international recognition among Supreme Audit Institutions (SAIs) seeking to strengthen oversight of public policies related to energy transition. Presented at COP29, held in Baku (Azerbaijan), the document has stood out for its practical, adaptable, and context-sensitive approach.
The guide is currently serving as the foundation for a regional adaptation being developed by the Infrastructure and Energy Transitions Commission (Coinfra) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), which is chaired by the TCU. This effort, supported by Coinfra Task Forces with the participation of SAIs from the region, seeks to tailor the guide’s principles to the Latin American and Caribbean context, offering a more robust, contextualized, and regionally aligned technical tool.
“The Guide represents a significant step forward in consolidating technical references for energy transition audits, addressing a gap identified by bodies such as the International Organization of Supreme Audit Institutions (INTOSAI). Its strong reception, especially within the OLACEFS, demonstrates its potential to guide strategic audits and strengthen SAIs' responses to the challenges of the climate agenda. The recognition from international partner institutions has also been noteworthy,” emphasized Alexandre Figueiredo, Head of the Department of Government Audit for Energy and Communications at the TCU.
The document responds to a specific demand from INTOSAI’s Working Group on Audit of Extractive Industries (WGEI), which had identified the lack of consolidated technical guidance on the topic.
The Guide is currently undergoing a process of refinement, informed by debates in international forums and contributions from global partners, with the goal of making it even more useful and applicable across diverse institutional and regional contexts.
The publication is available in Portuguese, English, and Spanish on a dedicated energy transition page on the TCU website.
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