Brazil


  • 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-November-2012

    English

    Water in Latin America and the Caribbean: better governance can improve access

    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.

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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.

  • 9-November-2012

    English

    Regulatory Management Systems Country Notes

    The OECD Secretariat has extended its database on regulatory management indicators to the following countries: Brazil, Chile, Estonia, Israel, Russia, Slovenia, South Africa. The results can be downloaded in the form of individual country notes.

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  • 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-June-2012

    English

    Senior budget official reviews of budgeting systems

    The objective of senior budget official reviews is to provide a comprehensive overview of the budget process in the country or jurisdiction under examination, to evaluate national and or sub-national experiences in the light of international best practices and to provide specific policy recommendations.

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  • 26-October-2011

    English

    Refining macroeconomic policies to sustain growth in Brazil

    This paper identifies refinements to the macroeconomic framework that will help Brazil to achieve strong performance in a new environment.

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  • 14-December-2010

    English

    Does fiscal decentralisation strengthen social capital? Cross-country evidence and the experiences of Brazil and Indonesia

    This paper tests the hypothesis that, by giving people more voice in the government decision-making process, fiscal decentralisation fosters social capital, measured in terms of interpersonal trust.

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