Auditing Decentralised Policies in Brazil

Collaborative and Evidence-Based Approaches for Better Outcomes

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Public policies and services, such as education, health, welfare, infrastructure and sanitation, are increasingly developed and provided via different levels of government (national, regional and local), creating co-ordination and governance challenges. This report describes how Brazil’s 33 courts of accounts can use their oversight function – including audits – to help make such decentralised policies more effective and coherent. It presents the results of a 3-year project to improve how the courts can work together, using the area of education as a pilot for testing the use of indicators in the strategic selection of audits. The report offers a model for audit institutions to assess multi-level governance, and explores governance models for stronger collaboration among the courts of accounts in Brazil. These approaches may inspire and inform other supreme audit institutions with responsibilities for auditing decentralised policies and programmes involving central, regional and local governments.

English Also available in: Portuguese


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.

English Also available in: Portuguese

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