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