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Tribunal de Contas da União

FiscTransparência shows paths to more citizenship

The Federal Court of Accounts - Brazil carried out a follow-up to produce the Systemic Report on Public Transparency, FiscTransparência. With substitute minister Augusto Sherman Cavalcanti as the rapporteur, TCU consolidated the results of its work on the subject of public transparency.
Por Secom TCU


The fulfillment of the duty of transparency by the public administration has been approached by the TCU in several audits carried out that focused on the matter directly or indirectly. Now the work has been systematized in three axes: transparency in the management of public finances, the activity of governmental organizations and performance and results indicators.

According to the minister-rapporteur for the matter, Augusto Sherman Cavalcanti, "the Administration's duty to give access to information resulting from its activity is nothing more than the duty of transparency. Since the promulgation of the 1988 Constitution, this duty has been gradually materialized in infra-constitutional legislation until it culminated in the publication of the Law on Access to Information (LAI) ".

With regard to transparency in the management of public finances, the Court has developed work to examine adherence to legislation, in particular, to the Fiscal Responsibility Law (LRF), and seeking to identify risk scenarios for fiscal balance. "The combination of these approaches has resulted in the identification of critical flaws in transparency that could distort the perception of fiscal reality. In this group, the most emblematic audit dealt with the so-called "pedaladas fiscais" (fiscal maneuver), examined in the prior opinion on the accounts of the President of the Republic for the year 2014, said Augusto Sherman.

The second chapter of FiscTransparência refers to the assessment of transparency in public organizations. To do this, the activities and processes were verified based on their compliance to the Law on Access to Information (LAI) and other related standards, mainly regarding compliance with obligations related to passive transparency, active transparency, the quality of data made available and the characterization of information as open data.

In general, the TCU found that bodies and entities still deal with the difficulty of correctly classifying information, which has made difficult the effective implementation of the "LAI maximum guideline, namely, compliance with publicity as a general precept and secrecy as an exception", said the minister-rapporteur.

The third line of action of the Court of Accounts deals with transparency in the use of performance indicators. The indicators serve two purposes: to highlight the objectives of government actions and to assess the results of this action. Among the works selected, the most important are the audits carried out on the Pluriannual Plans (PPAs).         

As a conclusion of the audit, the Brazilian Court of Accounts decided to recommend to the Staff of the Presidency of the Republic, among others, to promote actions to disseminate to federal public organizations the open data model, as a way of improving the required active transparency.






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