Integrating the multi-level governance dimension into the audit of decentralised policies in Brazil

This chapter describes how the federal, state and municipal courts of accounts in Brazil can develop a multi-level governance (MLG) assessment framework for the audit of decentralised policies. It begins by proposing a four-step model that details the concrete actions that audit institutions should follow in developing a framework for specific policy sectors. It goes on to present a generic MLG assessment framework developed by the OECD for Brazil that can be used as a guide for developing sector-specific frameworks. The chapter then describes maturity indicators on key dimensions of the MLG system that should be assessed during the audit. Finally, it examines how this four-step model could be applied to the education sector in Brazil, taking as key input the generic model.