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Tribunal de Contas da União

Brazilian Courts of Accounts and the Federal Court of Accounts – Brazil (TCU) work in partnership for developing a more efficient control

In 2017, the Federal Court of Accounts – Brazil (TCU) celebrated the Co-operation Agreement with the Organization for Economic Co operation and Development (OECD), aiming to improve the external control of public policies and decentralized programs. This agreement was a natural consequence, which resulted from a historic partnership between these two institutions.
Por Secom TCU

Afterwards, a project was created in order to develop the necessary actions to achieve the best possible result. The goal of Projeto Integrar (project) is to employ a systemized and coordinated strategy of control for selecting risk-based audits. In this context, it foresees the development of a methodology that focuses in public policies and decentralized programs, first in the area of Education, which could later be adapted to other areas, such as Health and Public Security. The methodology will help all courts of accounts in the country in the pre-audit stage, that is, during the selection of what is going to be audited, based on the risks that these decentralized policies present.

TCU established a partnership through the national associative entities, the Association of Members of the Courts of Accounts of Brazil (ATRICON) and the Rui Barbosa Institution (IRB), with the participation of nine state courts. Such approach was justified by the celerity and easiness of decision-making processes and the testing of the elaborated products.

In 2019, the elaboration stage of the indicators model final draft, which aimed to help select audits in the educational sphere in Brazil, was reached. Therefore, now appears to be the most propitious moment for the methodology to be tested and replicated, with the engagement of all the court of accounts of the country.

No stakeholder alone is capable of inspecting the complete cycle of decentralized policies. It will be necessary to develop cooperation mechanisms among the Brazilian courts of accounts, respecting the autonomy of the institutions, sharing competences, and taking into consideration regional particularities.

The expected result is to strengthen the coordinated action of               Brazil’s external control system, contributing to the improvement of the services provided to citizens.

Projeto Integrar foresees a methodology that will enable courts of accounts to expand their action in the education scope, by choosing control actions of bigger risk and with higher impact potential. The project also intends to improve auditing planning at a national level, inducing the development of decentralized policies management and the use of indicators that are internationally accepted, so that  the relation between the courts of accounts become stronger through the exchange of good practices.





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