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.
Foreword
Brazil’s supreme audit institution (SAI), the Tribunal de Contas da União (TCU), has a distinctive mandate to shape the underpinnings of good governance. TCU is responsible for examining public accounts to hold officials accountable, and its performance audits and evaluations have a direct bearing on the effectiveness, efficiency and economy of government. In this role, TCU is a critical inducer of change in the Brazilian government towards better governance in a complex and fluid policy environment.
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