Brazil's Federal Court of Accounts
Brazil's Federal Court of Accounts

Author: Organisation for Economic Co-operation and Development

Publisher:

Published: 2017-08-28

Total Pages: 155

ISBN-13: 9789264279230

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- Foreword - Acronyms and abbreviations - Executive summary - Strengthening the contributions of TCU to good governance in Brazil - Auditing for greater policy coherence in Brazil - Auditing for more strategic and sustainable budgeting in Brazil - Auditing for more robust internal control and risk management systems - Auditing for more effective government-wide monitoring and evaluation - Glossary

Brazil's Federal Court of Accounts
Brazil's Federal Court of Accounts

Author: Organisation for Economic Co-operation and Development

Publisher:

Published: 2017

Total Pages: 156

ISBN-13: 9789264296480

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Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.

An enquiry into the independence of Brazil's federal court of accounts
An enquiry into the independence of Brazil's federal court of accounts

Author: Gustavo Hirsch

Publisher: Editora Dialética

Published: 2021-06-02

Total Pages: 57

ISBN-13: 6525204186

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The Federal Court of Accounts (TCU) is Brazil's "leading government audit institution"; it is the only one dealing exclusively with auditing. The TCU is part of the federal legislative branch, which the TCU assists in its constitutional attribution of overseeing the government finances (Article 71 of the Federal Constitution). Grosso modo, its structure includes, on one side, a professional corps with 1,576 auditors and, on the other, a college of nine judges called ministers that decide on cases. These ministers are chosen by Congress (six) and by the president (three, upon confirmation by the Senate). The requirements for becoming a member are rather loose: the appointees need only be between 35 and 65 years of age, have good reputation and knowledge on a number of topics, and ten years of work experience in a relevant area (Art. 73, §1). Observers say they usually are at the height or the end of their political career when chosen to join the TCU. Further, nominations are highly politicised. With all that, the connections to politics that most of its ministers have – five in the current composition have run for office – seem to be a perfect formula for partisan dominance of the Tribunal. However, the TCU has shown relative independence from daily politics. The book attempts at demonstrating how.

Judging Policy
Judging Policy

Author: Matthew M. Taylor

Publisher: Stanford University Press

Published: 2008-02-26

Total Pages: 368

ISBN-13: 0804786798

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Courts, like other government institutions, shape public policy. But how are courts drawn into the policy process, and how are patterns of policy debate shaped by the institutional structure of the courts? Drawing on the experience of the Brazilian federal courts since the transition to democracy, Judging Policy examines the judiciary's role in public policy debates. During a period of energetic policy reform, the high salience of many policies, combined with the conducive institutional structure of the judiciary, ensured that Brazilian courts would become an important institution at the heart of the policy process. The Brazilian case thus challenges the notion that Latin America's courts have been uniformly pliant or ineffectual, with little impact on politics and policy outcomes. Judging Policy also inserts the judiciary into the scholarly debate regarding the extent of presidential control of the policy process in Latin America's largest nation. By analyzing the full Brazilian federal court system—including not only the high court, but also trial and appellate courts—the book develops a framework with cross-national implications for understanding how courts may influence policy actors' political strategies and the distribution of power within political systems.

Brazil
Brazil

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2017-05-03

Total Pages: 92

ISBN-13: 1475597444

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This report assesses fiscal transparency practices in Brazil in relation to the requirements of the IMF Fiscal Transparency Code. Brazil’s practices meet many of the principles of the code at good or advanced levels. Fiscal statistics encompass the general government sector and recognize most of its assets and liabilities. Fiscal reports are published frequently and in a timely manner, and annual financial statements are audited by the Federal Court of Accounts. The transparency of fiscal forecasting and budgeting benefits in some areas from good or advanced practices. The institutional scope of budget documentation is comprehensive, and the key sequences of the budget process are timely.