Brazil's Supreme Audit Institution

The Audit of the Consolidated Year-end Government Report

image of Brazil's Supreme Audit Institution

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.


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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