Despite recognizing an evolution in the IGG when compared to previous studies, Minister Bruno Dantas, rapporteur of the case, warns that "the situation is still worrying. There is a high probability of occurrence of several negative events, such as: idle workforce in some units and insufficient workforce in others; lack of required skills - which can be aggravated by imminent retirements; and waste of resources by hiring people when there is no real need or with inadequate professional profile”.

In 2018, the number of organizations with an improved IGG index went from 3% to 9%.  At an intermediate stage, the increase was from 39% to 44%. In addition, the number of organizations with initial levels of governance and management capacity has been reduced from 58% to 47%. This tendency occurs in all groups of federal institutions analyzed: courts, companies, regional authorities and foundations, and bodies of direct administration of the Executive Branch.

According to the rapporteur Minister, "this means that entities are gradually moving from the initial stage of capacity to intermediate or improved, which is very positive”. He further emphasized that "the Court has made a lot of effort to make that happen. In addition to the evaluations and follow-ups carried out in this area TCU has continuously promoted training courses in governance and management for senior management of various public administration bodies, as well as suggested draft bills and other normative documents aimed at improving mechanisms for good governance and management”.

Bruno Dantas believes that "the improvement of such mechanisms has the potential of improving efficiency and effectiveness of public administration”. However, the minister predicts "that there is still a long way to go for the federal public administration to attain a satisfactory stage of governance and management”. 

The "most striking" deficiencies in the TCU follow-up report were, in the scope of governance, the low management monitoring by senior management, and in the management perspective, the low risk management ability.

As for the Achilles' heel of governance, the rapporteur clarifies the need for establishing and disseminating goals, indicators and targets, monitoring the achievement of targets and collecting data necessary to measure management performance. "Most of the organizations evaluated are either at an early or inexpressive stage in these practices. It is necessary, therefore, that the senior management of the different bodies and entities evaluated establish or improve the management monitoring mechanisms”.

Regarding the deficiency in risk management, the rapporteur minister stressed that "it challenges the achievement of the objectives of the organization or of each sub-area". In the case of procurement contracts, for example, deficiency in risk management can lead to acquisitions that do not meet the need of the organization or do not bring immediate benefit to the institution. "A typical case is the acquisition of devices by hospitals without the skilled technician to handle them or the physical structure to house them".

Minister Bruno Dantas states that "the Court's work in this area, in addition to mapping the points that need further restructuring and measuring the evolution of governance and management indices, aims to promote the adoption of good governance and management practices, so that agencies and entities improve their ability to deliver results."

The initial TCU follow-up sample consisted of 526 federal organizations with budgetary and administrative autonomy, including state-owned enterprises, ministries, courts, educational institutions and hospitals. The work of the Court of Accounts is based on self-assessment questionnaires, with answers supported by evidence referenced and graded from 0 to 1, 0 being the value that denotes the minimum level of capacity and 1 the maximum level. Capacity levels are divided into three stages. The initial value goes from zero to 0.39. The middle one starts at 0.40 and reaches 0.70. In turn, the improved IGG is 0.71 to 1.