This report was produced by the Public Sector Integrity Division of the Public Governance Directorate of the OECD, under the leadership of János Bertók, Deputy Director of the Public Governance Directorate and guidance of Julio Bacio Terracino, Acting Head of the Public Sector Integrity Division. The work was led and conceptualised by Ina de Haan and Estela Souto, with significant contributions from Gavin Ugale.
Ina de Haan drafted chapter 1 and made significant contributions to chapters 2 and 4. Simon Roy (Directorate for Education and Skills) wrote chapter 2, Isidora Zapata (Centre for Entrepreneurship, SMEs, Regions and Cities) drafted chapter 3 with inputs from Charlotte Lafitte and Lorena Figueiredo, and provided input for chapter 1. Estela Souto drafted chapter 4. Meral Gedik, Balázs Gyimesi and Aman Johal prepared the report for publication, with administrative support provided by Aleksandra Bogusz, Rania Haidar, Jelena Damnjanovic and Charles Victor.
Thomas Weko, Team Lead for Higher Education Policy, OECD Directorate for Education and Skills, and Dorothée Allain-Dupré, Head of the Decentralisation, Public Investment and Subnational Finance Unit of the OECD Centre for Entrepreneurship, SMEs, Regions and Cities provided valuable advice.
The OECD thanks the Ministers, management, auditors and staff of the Brazilian Federal Court of Accounts (Tribunal de Contas da União, TCU) for their contributions to this report. In addition, the OECD extends its appreciation and gratitude to TCU President José Mucio Monteiro, as well as former TCU President Minister Augusto Nardes, for their insights and leadership. The OECD would also like to thank the President of the Rui Barbosa Institute (IRB), Ivan Lelis Bonilha; IRB’s Vice President of Institutional Relations, Sebastião Helvecio Ramos de Castro; the President of IRB’s Education Committee, Cezar Miola; as well as the President of the Association of the Members of the Brazilian Courts of Accounts (ATRICON), Fábio Túlio Filgueiras Nogueira and the Head of the External Relations Secretariat at Casa Civil, Marcelo Barros Gomes.
This project would not have been possible without the unwavering efforts of TCU’s core team, to whom the OECD expresses its deepest thanks. Renata Silveira Carvalho, Integrar Project Manager; Paulo Roberto Wiechers Martins, Secretary-General of External Control; Vanessa Lopes de Lima, Head of the Department of External Control – Education; Junnius Marques Arifa, Coordinator-General for External Control – Public Policy; and to the committed Federal Government Auditors of TCU, including Vivian Andrade Viana, Paulo Gomes Gonçalves and Alexandre Carlos Leite de Figueiredo.
The OECD also thanks the state and municipal courts of accounts staff who offered valuable insights throughout the various phases of this ongoing collaboration. We thank them for their participation in the Integrar Project working groups, and in the videoconferences and missions to Brasilia and Porto Alegre between 2018 and 2020.
Over a dozen leading supreme audit institutions (SAIs) supported this project throughout the last three years. For their invaluable contributions, the OECD expresses gratitude for colleagues at the SAIs of Argentina, Australia, Austria, Belgium, Canada, Chile, the European Union, Germany, Lithuania, Mexico, the Netherlands, Scotland and Spain, as well as the EUROSAI Taskforce on Municipal Audit. The OECD remains committed to supporting SAIs, and bringing together all branches of government, for improving governance through shared insights and mutual learning.