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.
Glossary
Administrative burden The Index for Public Integrity considers administrative burden a measures of the extent of domestic bureaucratic regulations. The component is constructed based on the average numbers of procedures and time it takes to start a business and pay corporate taxes (IPI 2016).
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