The President of the Federal Court of Accounts (TCU), Minister Bruno Dantas, has appointed the group of auditors who will represent Brazil in the United Nations Audit Operations Committee. The committee advises the Board of Auditors, responsible for conducting external audits of the UN’s finances, funds, programs, and peacekeeping operations.   

In November 2023, Brazil was elected by acclamation for the position currently held by Chile, whose term ends on June 30. China and France’s Supreme Audit Institutions (SAIs) are also part of the Board of Auditors. Brazil will have a six-year term on the Board, which plays a crucial role in the financial structure of the UN, operating independently to audit the institution's funds and programs, with an approximate budget of USD 40 billion.   

The Brazilian delegation that will operate at the UN headquarters in New York is formed by three career professionals from the TCU, all with extensive experience, including managerial positions. "Brazil being chosen to be part of the UN Board of Auditors reflects the exemplary path taken by the Court of Accounts and shows how much the work carried out by our technical teams has been acknowledged for its excellence. The professionals who will be managing the work at the UN are highly qualified and will serve as excellent representatives for the country," evaluates President Bruno Dantas. 

Auditor Maurício de Albuquerque Wanderley, currently Chief of Staff at the TCU, will be the group's coordinator. A civil engineer who graduated from the University of Brasília (UnB) with an MBA in External Control from the Getúlio Vargas Foundation, he has been a federal auditor since 1996. He has a solid career path in the Court, having held various prominent positions, including Secretary-General of External Control, Secretary-General of the Presidency, Secretary of Privatization Oversight, Secretary of Government Macro Evaluation, and Director-General of the Serzedello Corrêa Capacity Development Institute (ISC). 

The current Secretary-General of External Control at the TCU, Ana Paula Sampaio, will also be part of the group. An auditor at the Court of Accounts since 2008, she has previously served as an advisor and acting Chief of Staff to Minister Bruno Dantas, Chief of Staff to the Internal Affairs Office, and worked in the offices of Minister Ubiratan Aguiar and Deputy Minister Marcos Bemquerer. She holds a degree in Legal Sciences from the Higher Education Institute of Brasília (IESB), with a specialization in Tax Law and a master's degree in Law and Public Policies. 

Tiago Dutra, currently serving as a Senior Specialist at the Secretary-General of External Control and coordinator of the project, will also join the team. He has previously held roles as Secretary of External Control of Public Accounts, Coordinator-General of External Control in Economy and Public Accounts, Secretary of External Control in Tax Administration, Social Security, and Social Welfare, and Secretary of External Control of the National Treasury. He has been an auditor at the Court since 2008, holding a degree in Accounting, a specialization in Financial Auditing from the UnB, and a master's degree in Public Administration from the University Institute of Lisbon.   

The group coordinator, Maurício Wanderley, asserts that the work will bring significant benefits for Brazil concerning the control of public accounts and the improvement of the quality of government expenditures.   

"This new mission creates a strong sense of responsibility among us. It is a challenging task, but the TCU team is extremely competent and committed and will carry out the mission with great dedication. The UN has a very high level of technical standards when it comes to the Board’s audits, to the extent that all reports undergo scrutiny from the three member countries. This learning process will undoubtedly enhance our audit practices here in Brazil," he observes.   

The main responsibilities of the auditors stationed at the UN headquarters will include acting as liaisons with UN authorities subject to oversight, forwarding preliminary reports of annual audits of UN funds and programs to the Audit Operations Committee, ensuring the quality of audit report drafts, and advising the President of the TCU in relevant meetings.   

SECEXONU will support the team sent to the United States   

The team stationed in the United States will be supported by the new Department of External Control – UN (SECEXONU), located in Brazil within the structure of the General Secretariat of External Control (SEGECEX). The SECEXONU staff is currently undergoing the selection process. Auditor Eduardo Fávero will lead the department.   

The definition of the team members is being carried out with the support of a selection committee established last year for this purpose, in partnership with the Office of the Comptroller General (CGU) and the Association of Members of Brazilian Courts of Accounts (ATRICON), as auditors from other institutions will also be part of the team.   

Over 300 TCU employees applied for positions in the new secretariat, demonstrating a remarkable level of interest in the project among auditors. SECEXONU will be supported by approximately 70 professionals.   

For further information, read:  President Lula approves law regulating TCU's conduct on UN Board of Auditors