Brésil


  • 5-February-2013

    English

    Brazil's Supreme Audit Institution - The Audit of the Consolidated Year-end Government Report

    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.
  • 5-December-2012

    English

    Brazil: Enhancing audit reporting is key to the integrity of government accounts

    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.

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  • 22-November-2012

    English

    Human Resources Management: Country Profiles

    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.

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  • 21-novembre-2012

    Français

    L’eau en Amérique latine et dans les Caraïbes : améliorer la gouvernance pour assurer un meilleur accès

    Les pays d’Amérique latine et des Caraïbes connaissent une croissance démographique plus rapide que la moyenne mondiale ainsi qu’une intensification de l’exploitation des sols et de l’urbanisation. La région est aussi exposée aux effets négatifs du changement climatique et sujette à des catastrophes naturelles, ce qui ne fait qu’accentuer les pressions qui pèsent sur ses ressources naturelles.

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  • 12-November-2012

    English

    OECD Integrity Review of Brazil - Managing Risks for a Cleaner Public Service

    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.
  • 13-August-2012

    English

    Brazil: Enhancing audits of government reports

    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).

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  • 11-juin-2012

    Français

    Études par pays des systèmes budgétaires

    Le groupe de travail des Hauts responsables du budget (HRB) entreprend des examens nationaux des systèmes budgétaires.

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  • 26-octobre-2011

    Français

    Brésil : Ajuster les politiques macroéconomiques pour soutenir la croissance

    Ce papier identifie les changements du cadre macroéconomique qui aideront le Brésil à réaliser des performances robuste dans un nouvel environnement.

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  • 26-juillet-2011

    Français

    Indicateurs de systèmes de gestion réglementaire : Notes par pays

    Le Secrétariat de l'OCDE a étendu sa base de données sur les Indicateurs de systèmes de gestion réglementaire aux pays suivants : Afrique du Sud, Brésil, Chili, Estonie, Israël, Russie, Slovénie. Les résultats sont téléchargeables sous forme de fiches par pays.

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  • 14-décembre-2010

    Français

    La décentralisation budgétaire renforce-t-elle le capital sociétal ? Données internationales et expérience du Brésil et de l’Indonésie

    On examine dans ce document l?hypothèse selon laquelle en faisant participer davantage les administrés à la prise de décision publique, la décentralisation budgétaire accroît le capital sociétal, mesuré à travers la confiance interpersonnelle.

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