Brazil’s supreme audit institution – the Federal Court of Accounts (TCU) – has began a process to reform its audit of the Accounts of the President of the Republic to enhance transparency and accountability of federal budget execution.
The OECD’s new Public Governance Review of Brazil’s Supreme Audit Institution – the Federal Court of Accounts (TCU) – assesses the governance arrangements for the external audit of the Accounts of the President of the Republic. The report includes proposals to strengthen the positive impact of the audit on the executive and legislature’s decision making and to encourage public transparency, accountability, and debate.
These country notes profile public sector human resource practices and policies, covering issues including legal frameworks; age and gender composition of workers; public sector restructuring; management practices; industrial relations and reforms.
In Latin American and Caribbean countries the population is growing faster than the world average, intensifying land use and increasing urbanisation. The region is also prone to the negative impact of climate change and natural disasters, putting further pressure on natural resources.
En países latinoamericanos, la población crece a un ritmo mayor que el promedio mundial, lo cual intensifica el uso de la tierra y aumenta la urbanización. La región también es propensa a los impactos negativos del cambio climático y de los desastres naturales.
Brazil’s agenda to enhance integrity and prevent corruption is particularly critical in order to address a number of challenges facing the country’s public administration. The challenges include managing risks associated with innovation in public service delivery, achieving value for money and minimising waste in government operations and meeting the expectations of citizens regarding the conduct of public organisations.
This report is the first integrity review of a G20 country undertaken by the OECD. It assesses the implementation and coherence of instruments, processes and structures to create a culture of integrity and to manage risks affecting the operations and performance of public organisations.
The report analyses four main areas of focus : (i) promoting transparency and citizen engagement; (ii) implementing risk-based systems of internal control; (iii) embedding high standards of conduct; and (iv) enhancing integrity in public procurement.
It is complemented by three case studies to highlight issues of integrity management at the level of individual public functions, organisations and programmes: the federal tax administration, the Family Grant (a conditional cash transfer) Programme; and the National STD/AIDS Programme.
The OECD held a week-long series meetings with the Brazil’s Supreme Audit Institution (Tribunal de Contas da União or TCU) to present the preliminary main findings and policy recommendations of its peer review of the TCU audit of the year-end government report (Prestação de Contas da Presidenta de República).