The bill (PL) that provides for the structure of the Federal Court of Accounts (TCU-Brazil) to act in the United Nations Board of Auditors was filed in the House of Representatives on November 27th. 

The week before, TCU’s president, Minister Bruno Dantas, met with the leader of the House of Representatives, Congressman Arthur Lira, and with the Minister of Institutional Relations, Alexandre Padilha, to discuss the proposal. 

On November 3rd, Brazil was elected to the position currently held by Chile in the United Nations Board of Auditors. As the Brazilian Supreme Audit Institution (SAI), TCU is responsible for representing the country. The Board of Auditors conducts external audits of the international organization finances, funds, programs, and peacekeeping missions, in addition to making recommendations to improve governance and resources management.  

The bill 

As it is a matter that changes the structure of the Court itself, TCU has the authority to propose a bill and present it to the House of Representatives, which is the first step of the legislative process. The PL 5711/2023 is being processed conclusively, which means that, if approved in the committees, it proceeds to the Senate without needing to go through the House of Representative’s Plenary. 

The proposal includes the possibility of authorization to incorporate internal norms, create temporary commissioned positions, foresee the performance of public servants abroad and the participation of auditors of other control agencies in the international mission.  

In addition, it proposes  temporarily creating new head, supervision and team leadership positions in the TCU. That is necessary so government employees specialized in financial and performance audit can help review the agencies that fall within Brazil's responsibilities. The idea is to use the already existing positions  in the structure of the Court. 

Executive Support

On November 22nd, President Bruno Dantas attended a hearing with the Minister of Institutional Relations, Alexandre Padilha. Dantas emphasized during the meeting that the TCU's election to compose the UN Board of Auditors is an achievement to the country, since it strengthens Brazil's influence on the international scenario. 

To enable the implementation of audits by the Board of Auditors, "the UN pays a fee proportional to the estimated costs in terms of personnel, contracts, daily rates, and travel expenses, which will be incorporated into the General Budget of the Federal Government," explained the president. This fee will allow TCU to structure its mandate as a member of the Board of Auditors more effectively. 

Therefore, "to represent the country in the external audit work of the international organizations finances, it is necessary to make adjustments to the Court's structure that enable the carrying out of the activities, always with a commitment to excellence,' emphasized the Minister. 

Minister Padilha expressed his support for the bill. "We welcome this bill as something with great significance and we will do everything we can to help it pass through the National Congress. It is a source of pride that Brazilian institutions such as the TCU take on this international role. That represents the reestablishment of Brazil's prominence in the world. The Federal Court of Accounts has a lot of experience to share with other institutions and also much to learn", stated Padilha. 

Read more: Brazil is elected to compose the UN Board of Auditors.