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Wondering about the different types of Supreme Audit Institutions, the way they function and their valuable work? Browse through the country pages to get a holistic picture of each SAI in regards to:

SAI: Brazil

WB Economic Classification: Upper Middle Income Countries
SAI Main Characteristics:

Type of SAI: Court

Size: ca. 2500 staff

Structure: 2 chambers and 2 commissions (collegiate organs); 40 secretariates on the national level and 26 state-level secretariats (administrative divisions), see interactive organogram

Strategic Plan: 2015-21, available here as web document and PDF

Website: tcu.gov.br

Tribunal de Contas da União


Capacity development activities

Projects registered in the SAI Capacity database

Ben. level
Project name
Status
Global
Stronger SAIs for improved transparency, accountability, oversight of public finance governance and service delivery and for sustainable development
Ongoing
Source of funding European Commission
Total budget (in US $) $ 3301699
Duration from 2019-07-01
Duration to 2023-12-31
Support Categories covered
View Project
Global
IDI Work stream Relevant SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Global Foundations Unit
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Professional SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Independent SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Well Governed SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
Contract between the MFA, Ireland (rep by Irish Aid) and INTOSAI Development Initiative (IDI)
Ongoing
Source of funding Government of Ireland
Total budget (in US $) $ 551000
Duration from 2022-01-01
Duration to 2023-12-31
Support Categories covered
View Project
Global
Strengthening Public External Audit 2023-2026
Ongoing
Source of funding Government of Canada
Total budget (in US $) $ 2850000
Duration from 2023-03-31
Duration to 2026-03-31
Support Categories covered Institutional capacity – SAI Independence, Institutional gender capacity, Audit of gender issues or Sustainable Development Goal 5 audit, Sustainable Development Goals (SDG) audit, Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations, Other form of support
View Project
Regional
SDG Preparedness Audit for Implementation of SDGs 5 (Gender Equality)
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 89182
Duration from 2017-08-31
Duration to 2019-12-31
Support Categories covered Audit of gender issues or Sustainable Development Goal 5 audit
View Project
Global
IDI/ Director General, Strategic Support Unit and Administration
Ongoing
Source of funding European Commission, Government of Austria, Government of Norway, Government of Sweden, Office of the Auditor General of Norway, Swedish National Audit Office, UK Department of International Development
Total budget (in US $) $ 4091114
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
View Project
Global
IDI/ Global Foundations
Ongoing
Source of funding European Commission, Government of Austria, Government of Ireland, Government of Norway, Government of Sweden, IDI basket funds, Office of the Auditor General of Norway, UK Department of International Development
Total budget (in US $) $ 3517886
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered External Stakeholder Relations, Other form of support
View Project
Global
IDI/Professional SAIs Workstream
Ongoing
Source of funding European Commission, Government of Canada, Government of Norway, Government of Sweden, IDI basket funds, UK Department of International Development
Total budget (in US $) $ 11217714
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
View Project
Global
IDI/Relevant SAIs Workstream
Ongoing
Source of funding
Total budget (in US $) $ 9687780
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other form of support
View Project
Global
IDI/Well-governed SAIs Workstream
Ongoing
Source of funding Government of Canada, IDI basket funds, Switzerland State Security for Economic Affairs (SECO)
Total budget (in US $) $ 15465406
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Institutional gender capacity, Organisational capacity, External Stakeholder Relations
View Project
Global
Supreme Audit Institutions Performance Measurement Framework (SAI PMF) Global Programme
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1461241
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations
View Project
Global
Effective Institutions Platform Engagement Practices Between Supreme Audit Institutions and External Actors: Mechanisms, Risks and Benefits
Completed
Source of funding
Total budget (in US $) $
Duration from 2013-02-01
Duration to 2017-08-01
Support Categories covered
View Project
Regional
Effective Institutions Platform Learning Alliance on Supreme Audit Institutions and Citizen Engagement in Latin America
Completed
Source of funding
Total budget (in US $) $
Duration from 2013-01-01
Duration to 2018-01-01
Support Categories covered
View Project
Global
Effective Institutions Platform Supreme Audit Institutions and Stakeholder Engagement Practices: A Stocktaking Report
Completed
Source of funding IDI basket funds
Total budget (in US $) $
Duration from 2013-02-01
Duration to 2014-09-01
Support Categories covered External Stakeholder Relations
View Project
Regional
Strengthening External Audit in the Environmental Sector – Latin America
Completed
Source of funding German Ministry for Economic Cooperation and Development (BMZ)
Total budget (in US $) $ 4946043
Duration from 2015-12-14
Duration to 2020-12-31
Support Categories covered
View Project
Regional
Mechanism for the Professional Accreditation in Fiscal Public Control (RG-T1517)
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 400000
Duration from 2008-12-15
Duration to 2013-11-11
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits
View Project
Global
IDI/Support for INTOSAI Regions networks and communities 2016-2018
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 122534
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, Administrative Services, Other form of support
View Project
Global
IDI/Auditing Sustainable Development Goals (SDGs) 2016-2019
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1453324
Duration from 2016-03-01
Duration to 2019-12-31
Support Categories covered
View Project
Global
IDI/3i Programme (ISSAI Implementation Initiative) 2012-2019
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 4520452
Duration from 2012-01-01
Duration to 2019-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
View Project
Global
IDI/Enhancing eLearning Capacity programme 2015-2020
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 1191902
Duration from 2015-01-01
Duration to 2020-12-30
Support Categories covered Organisational capacity
View Project
Global
IDI/Audit of Lending and Borrowing Frameworks -ALBF 2013-2017
Completed
Source of funding Government of Norway, IDI basket funds
Total budget (in US $) $ 1532308
Duration from 2013-10-02
Duration to 2017-12-31
Support Categories covered Performance audit, Other Specialized Audits
View Project
Country
Support for Public Expenditure Monitoring to Fight Corruption (BR-T1146) – Brazil
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 550208
Duration from 2009-12-11
Duration to 2016-03-09
Support Categories covered Organisational capacity
View Project
Country
External Control Modernization Program States PROMOEX Brazil (BR0403)
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 28829885
Duration from 2005-05-31
Duration to 2013-09-14
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations
View Project
Country
Strengthening TCU Financial Audit of the Consolidated Financial Statements of the Government of Brazil 
Completed
Source of funding World Bank
Total budget (in US $) $ 234719
Duration from 2010-03-25
Duration to 2014-03-31
Support Categories covered Organisational capacity, Financial audit
View Project
Country
Strengthening Brazil’s Subnational Audit
Completed
Source of funding World Bank
Total budget (in US $) $ 378654
Duration from 2009-04-12
Duration to 2012-12-14
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, External Stakeholder Relations
View Project
Regional
Professional Certification Program for SAIs in Latin America and the Caribbean
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 400000
Duration from 2008-12-15
Duration to 2013-11-11
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits
View Project
Country
Strengthen the technical capacity of Brazil’s Court of Audit
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 53970
Duration from 2012-05-01
Duration to 2013-05-06
Support Categories covered Organisational capacity, Performance audit, Other form of support
View Project
Global
IDI/Support to INTOSAI Capacity Building Committee (CBC) 2012-2017
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1068681
Duration from 2012-04-15
Duration to 2017-12-01
Support Categories covered Organisational capacity, Other form of support
View Project

SAI Performance

SAI PMF Assessments

[2014-03-31] Pilot version; self-assessment approach; in Portuguese; not published
[2017-05-31] Endorsement version; self-assessment approach (repeat assessment); in Portuguese; not published

PEFA Assessments

(Indicators related to SAI are indicators 29.2,30,31)[2015-12-31]

Open Budget Index

(Questions related to SAI are questions AR, 97-102, 118-124, 139-142)[2017-12-31][2015-12-31][2012-12-31]