Taking the opportunity of the fact that the TCU will assume the chairmanship of the International Organization of Supreme Audit Institutions (INTOSAI) next November, Issue 149 includes an interview with Margit Kraker, current secretary-general of the organization and president of the Austrian Court of Accounts. Kraker talks about her expectations for the XXIV International Congress of Supreme Audit Institutions (INCOSAI), which will take place in November, in Rio de Janeiro. As the first woman to hold the position, she highlights her project to promote gender equality and inclusion throughout INTOSAI.

In the column Opinion, José Roberto Afonso, professor at the Institute of Public Law and researcher at the University of Lisbon, and Leonardo Ribeiro, Brazilian Federal Senate analyst and former researcher at the Victoria University of Melbourne, discuss the need to promote the reconstruction of fiscal governance in Brazil based on New Public Finance Code, considering the complexities of the current budget process.

The column Highlight refers to the theoretical model developed by the TCU for the implementation of a system to prevent and combat moral and sexual harassment in Public Administration. Based on this model, the Court aims to help ensure that public institutions have a safer and healthier work environment.

In commented precedent,  decisions of Reporting Minister Aroldo Cedraz are presented, dealing with the impact of the remunerative cap on remuneration with lawful accumulation and the privatization of Eletrobrás. Two decisions of Reporting Minister Augusto Nardes are also highlighted, one on the concession contract of BR-163, in Mato Grosso, and the other on the existing governance structure for the promotion of federal public incentives for science, technology and innovation (CT&I) by the Brazilian Funding Authority for Studies and Projects (Finep).

In line with the implementation of best editorial practices, the TCU Journal celebrates its indexing in the Latindex, which registers and disseminates academic journals published in Ibero-American countries, as well as the growing expansion of its ad hoc referee bank, composed of leading experts from the scientific community.

The selected articles enrich the issue and address various themes in the thematic areas of the Journal, which encompass themes related to External Control, Public Administration, Public Law, Accounting, Finance, Innovation and Auditing in the context of the state sector.

The TCU Journal is a scientific publication integrated to the Cariniana Network, a system of digital preservation of electronic documents that guarantees permanent access to the journal's content, the disclosure of the name of the ad hoc referees who carry out the blind evaluation of the articles, and the indexation in several scientific research databases, such as Diadorim, Livre, National Collective Catalogue and Google Scholar.