On April 10, the Brazilian Federal Court of Accounts (TCU) began the second round of training for the team assigned to perform audits for the United Nations (UN) Board of Auditors. The meeting takes place at the Serzedello Corrêa Institute for Capacity Building (ISC)until April 12, with the participation of UN officials and experts, along with their agencies, funds, and programmes.

The meeting will focus on technical issues such as relevant financial rules, internal control, and the functioning of the UN. The President of TCU, Minister Bruno Dantas, opened the meeting and welcomed the attendees. "We are honored to have you here as it represents a milestone in TCU's history. The UN has been a source of hope for people around the globe. As we join the Board of Auditors, we enhance our commitment to the organization", he said.

The President emphasized that the TCU has a great impact on the lives of Brazilians and the international community. "Our audits of compliance, finance, and performance save billions of dollars annually. Over the past 30 years, the TCU has grown as an institution through strategic partnerships and projects with the Organization for Economic Co-operation and Development (OECD), the Inter-American Development Bank, and the World Bank", he highlighted.  

From July 2024, Brazil will lead the UN Board of Auditors. The Board of Auditors is responsible for conducting external audits of the UN's accounts, funds, programmes, and peacekeeping missions. Additionally, they provide recommendations to enhance governance and resource management. 

The TCU will be in charge of auditing UN bodies and peacekeeping missions, such as the United Nations Children's Fund (UNICEF) and the United Nations Entity for Gender Equality and the Empowerment of Women (UN Women), among others. The TCU created a specific technical department dedicated to the Board of Auditors, the Department of External Control – United Nations (SecexONU).

Training

The purpose of the training is to prepare TCU auditors through the exchange of experiences with representatives of the supreme audit institutions from China, France, and Chile in the Board's Audit Operations Committee. Additionally, it allows participants to familiarize themselves with SecexONU's framework. 

The Chinese director, Hu Xuewen, explained how the Board of Auditors works. Xuewen presented an overview of the committee’s procedural rules. He spoke about the group’s mandate, establishment, location, and structure of the group. He also addressed issues such as the reports produced by the Board and how to communicate audit findings. 

Afterward, Chile's representative, Valentina Monasterio, shared a portfolio highlighting the country's initiatives during its leadership of the Board. Chile will be leading the group until June, when leadership will be transferred to Brazil. Monasterio used the governance structure of the United Nations Office on Drugs and Crime (UNODC) as an example, detailing its funding and mandates.

France's representative director, François Kruger, spoke in the afternoon. The opening ceremony was attended by officials from TCU who will be part of the SecexONU team. TCU auditor Eduardo Fávero will lead the department. The department's units will be headed by the current secretary general of External Control, Ana Paula Sampaio, and Tiago Dutra, who currently works as a senior specialist of the General Secretariat of External Control Auditor. Maurício Wanderley will be the group’s coordinator with the supervision of Minister Walton Alencar.