Brazil's Federal Court of Accounts
Insight and Foresight for Better Governance
Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.
Auditing for more effective government-wide monitoring and evaluation
Supreme Audit Institutions play a unique role in supporting monitoring and evaluation across government as third-party evaluators of government institutions, processes, policies, programmes as well as by evaluating evaluators within the Executive branch. Brazil’s supreme audit institution, the Tribunal de Contas da União (TCU), has similarly played both roles. This chapter explores the current approaches to evaluation in Brazil’s federal administration vis-à-vis international principles and practices at three levels, looking at (i) the system of monitoring and evaluation across government, (ii) monitoring and evaluation at the entity or programme level, and (iii) the communication and co-ordination in improving the culture of monitoring and evaluation. Recommendations are consequently made to TCU as to how it can reorient external control approaches towards supporting more consistent and reliable generation of evidence on policies and programmes in Brazil’s federal administration.
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