On January 10, President Luiz Inácio Lula da Silva sanctioned Law 14.804/24, defining the Brazilian Federal Court of Accounts (TCU)'s framework within the United Nations Board of Auditors. 

Following approval by both the Chamber of Deputies and the Federal Senate, the law allows internal adjustments within the Court to facilitate its participation in the United Nations Board of Auditors. 

The TCU, Brazil’s Supreme Audit Institution (SAI), was elected to represent the country in the United Nations Board of Auditors on November 3, 2023, taking over the seat currently held by Chile. The Board of Auditors carries out external audits of the international organization’s finances, funds, programs, and peacekeeping missions, providing recommendations to optimize governance and resource management. 

As a member of the Board of Auditors, Brazil safeguards the efficient and transparent use of financial resources financed by more than 190 member nations, in compliance with rules and regulations. As Brazil's representative, the TCU will work to oversee proper resource allocation in key global initiatives such as the fight against poverty, inequality, the climate crisis, conflicts, political instability, and obstacles to sustainable development.