Federal Court of Accounts (TCU - Brazil)


TCU in Olacefs

President: Supreme Auditor of México, C.P.C. David Rogelio Colmenares Páramo

Executive Secretary: General Comptroller of Chile, Jorge Bermúdez Soto

olacefs.jpgThe Latin American and Caribbean Organization of Supreme Audit Institutions – Olacefs is an international, independent, apolitical and permanent organism. Its origins date back to 1963, when the First Latin American Congress of Supreme Audit Institutions (Cladefs), in Caracas/Venezuela, recommended the organizations of a Latin American Institute of Fiscal Control. Such institution was created in 1965, in the 2o Cladefs, and adopted the name: Latin American Institute of Supervisory Sciences (Ilacif). Brazil was one of the countries that participated in the creation of the institute.

Olacefs, successor of Ilacif, was created in 1990 in Extraordinary Meeting held in Buenos Aires/Argentina. Emerged as response to demands for greater institutionalization of cooperation between the Supreme Audit Institutions (SAIs) of the subcontinent. The organization encourages the specialized scientific research and develops activities of study, qualification, specialization, consulting and technical assistance, informational and coordination – all of this aiming to promote the development and improvement of SAIs members.  Nowadays, Olacefs has 22 member countries and is one of the regional groups of the International Organization of Supreme Audit Institutions (Intosai).

The organization consists of the following bodies: General Assembly; Steering Council; Presidency; Secretariat General; The Technical Commission on Good Governance Practices (CTPBG); The Technical Commission for the Assessment of Achievement and Performance Indicators (CEDEIR); The Special Technical Commission on the Environment (COMTEMA); The Commission of Citizen Participation (CPC); The Commission of Information and Communication Technologies of Olacefs (CTIC); The Capacity Building Committee (CCC) and The Special Committee for the Review of the Charter and Regulations (CER).

Currently, The Federal Court of Accounts of Brazil (TCU), member of Olacefs since its foundation, chairs the Capacity Building Committee (CCC), which is Olacefs’ body with the responsibility to promote and manage the development of professional and institutional capacities of the SAIs.


The Special Technical Commission on the Environment (COMTEMA) aims to contribute to the development of environmental audit by OLACEFS member SAIs, in order to promote environmental management control and guarantee the strengthening and the integration among all members. The committee is headed by TCU for the period of 2018-2020.


TCU is also the head of the Public Works Audit Working Group  (GTOP). Initially the WG was created in 2013 with the duration until December 2019. The main objective is to support SAIs in the region in the process of identifying and exchanging good practices in auditing public works, as a strategy for collective learning and institutional capacity building. 


TCU participates in four commissions/working groups of Olacefs: