OECD Public Governance Reviews

ISSN :
2219-0414 (en ligne)
ISSN :
2219-0406 (imprimé)
DOI :
10.1787/22190414
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This series of country reviews assesses public governance arrangements from an international comparative perspective in terms of their ability to deliver on  government objectives, in particular for the whole-of-government, and preparedness to meet current and future challenges. They analyse the operation of the subject country's public administration, with a particular focus on horizontality within the public administration, the relationships between levels of government and with citizens and businesses, innovation and quality of public service delivery, and the impact of information society policy on e-government. They draw on an extensive review of information about public governance and the operations of public administration in the subject country; and a series of interviews with public officials at the state and sub-national levels.

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Brazil's Supreme Audit Institution

Dernière édition

Brazil's Supreme Audit Institution

The Audit of the Consolidated Year-end Government Report You do not have access to this content

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Auteur(s):
OCDE
Date de publication :
05 fév 2013
Pages :
200
ISBN :
9789264188112 (PDF) ; 9789264188082 (imprimé)
DOI :
10.1787/9789264188112-en

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Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.

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    Foreword

    Supreme audit institutions (SAIs) are a key part of the institutional framework of democratic States and play a central role in supporting good public governance. The role of SAIs has assumed greater significance in today’s uncertain times, in which governments must play a critical role in promoting sustainable economic development and social well being.

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    Acknowledgments

    This OECD Public Governance Review was prepared by the Public Sector Integrity Division of the Public Governance and Territorial Development Directorate.

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    Preface

    External control institutions are increasingly required to provide answers to the rapid changes in the scenario of the international crisis, with an impact on the way governments stand before systemic international crises. Not only should the regulation performed by public institutions be carried out in a stable and credible environment to attract investment, but also the very responsibility of governments has been subjected to international scrutiny – not only directly, as is the case of supranational bodies, but also indirectly, through assessment of risk of many different shades of investors.

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    Abbreviations and acronyms
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    Executive summary
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    Key recommendations
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    Assessment and recommendations
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    Consolidated year-end government reporting

    This chapter provides an overview of consolidated year-end government reporting in Brazil, benchmarking it against international standards and experiences in 12 countries. The overview presents i) the content, reporting boundaries and accounting basis of Brazil’s consolidated year-end government report – the Accounts of the President of the Republic (Contas do Presidente da República, or CPR); and ii) the general process for the preparation, external audit and legislative scrutiny of the CPR. The analysis contained in this chapter is framed by the OECD "Best Practices for Budget Transparency", International Standards of Supreme Audit Institutions "Lima Declaration of Guidelines on Auditing Precepts" (ISSAI 1) and "Mexico Declaration on the Independence of Supreme Audit Institutions" (ISSAI 10), as well as the World Bank Institute’s framework on public accounts committees.

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    Audit objectives and reporting

    This chapter analyses the objectives and reporting on Brazil’s Federal Court of Accounts (Tribunal de Contas da União, or TCU) audit of the consolidated year-end government report: the Accounts of the President of the Republic (Contas do Presidente da República, or CPR). The chapter addresses: i) the objectives of the audit of the CPR and the legal basis underpinning this TCU control and oversight process; ii) the extent that audit reporting clearly and concisely presents information on the audit objectives and main findings (i.e. opinion, qualifications and recommendations); and iii) the extent to which the audit report clearly substantiates the main findings using information on the tests conducted and the audit evidence identified. The analysis is framed by International Standards of Supreme Audit Institutions, specifically the "Basic Principles of Government Auditing" (ISSAI 100) and "Reporting Standards on Government Auditing" (ISSAI 400).

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    Audit planning and implementation

    This chapter analyses the planning and implementation of Brazil’s Federal Court of Accounts (Tribunal de Contas da União, or TCU) audit of the consolidated year-end government report: the Accounts of the President of the Republic (Contas do Presidente da República, or CPR). The chapter addresses: i) the responsibility for oversight and co-ordination of audit planning and implementation; ii) the general process and timetable for audit planning and implementation; iii) the practices that exist to ensure high-quality audit work, conducted in an efficient and effective manner; and iv) the policies that exist to ensure that audit work is conducted in accordance with professional and ethical standards. The analysis is framed by the International Standards of Supreme Audit Institutions (ISSAI), specifically the "Field Standards in Government Auditing" (ISSAI 300) and "General Standards in Government Auditing and Standards with Ethical Significance" (ISSAI 200).

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    Communicating findings and assessing impact

    This chapter analyses the Brazilian Federal Court of Accounts’ (Tribunal de Contas da União, or TCU) actions to communicate its main findings on and assess the impact of its audit of the consolidated year-end government report: the Accounts of the President of the Republic (Contas do Presidente da República, or CPR). The chapter addresses i) the strategy to communicate the main findings (i.e. audit opinion, qualifications and recommendations) to target audiences; ii) the instruments used to communicate these findings – and, more broadly, to encourage discussion on government accountability; and iii) the systems and indicators used to assess the impact of communications activities and the audit more generally. The analysis in this chapter is framed by the International Standards of Supreme Audit Institutions’ (ISSAI) "Principles of Transparency and Accountability" (ISSAI 20).

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