On February 22, the President of the Brazilian Federal Court of Accounts (TCU) and Chair of the International Organization of Supreme Audit Institutions (INTOSAI), Minister Bruno Dantas, attended the conference "Liability regimes before the Supreme Audit Institutions, Achievements and Perspectives " in Rabat, Morocco. He opened the meeting alongside the president of SAI Morocco , Zineb El Adaoui, and the president of SAI Portugal, José Tavares.  

Minister Dantas emphasized the importance of the jurisdictional function carried out by Supreme Audit Institutions (SAIs) in various countries. The jurisdictional function of the courts of accounts involves the verification of the legality of accounts and the administration of public fund managers and civil servants. These responsibilities encompass the investigation of personal culpability and the imposition of penalties on those accountable when infractions occur in the management of these resources and operations, or when losses result from such irregularities or poor administration. 

"Supreme Audit Institutions with jurisdictional function have the authority to decide on the accountability of public fund managers in cases of violations of legal provisions or specific regulations. The jurisdictional function has the dual purpose of compensating for losses suffered by a public institution and sanctioning the personal responsibility, whether financial or disciplinary, of individuals considered guilty," he explained.  

Dantas emphasized that jurisdictional procedures should be grounded in the preservation of legality, prevention of public resource loss, protection of judgment legitimacy, and defence of due process principles. "The principle of due process is not only a cornerstone of justice, but also a fundamental element in the defence of the Rule of Law. It ensures that individuals facing potential liability receive fair and transparent treatment, contributing to the overall credibility of the institution," he said. 

Minister Dantas also stated about the need for cooperation between audit institutions to share good practices and innovation in accountability frameworks. "It is crucial to emphasize the importance of continuous collaboration and knowledge sharing between Supreme Audit Institutions. A global exchange of best practices, challenges, and innovations in accountability frameworks is essential for collective improvement and will lead us to a more comprehensive and inclusive strategy in addressing common issues."