In 2009, a PEFA evaluation revealed weaknesses in the way that the Brazilian SAI, the Tribunal de Contas da União, (TCU) audited the consolidated year-end government report. On the basis of this diagnosis, the Heads of the TCU (Ministers) decided to launch a reform designed to enable the Brazilian SAI to perform its financial audit function based on the highest international standards.

In 2011, TCU and the World Bank signed a three-year agreement to develop a strategy that would lead to the adoption of international standards and best practices. The diagnostic phase was completed in 2011, adherence to international standards started in 2012 and comparison with best practices of SAIs in financial audit was undertaken in 2013.

A final workshop was held at the TCU in Brasilia March 22 and 23, 2014 to take stock of the progress achieved and to define the TCU’s operational strategy to reorganize its financial audit function.

Jean-Michel Champomier, who joined the PEFA Secretariat in October 2013, had actively participated in the WB-TCU project while a magistrate of the French SAI (Court of Accounts), and he was invited by the TCU President, Mr. Augusto Nardes to participate in the workshop.

This workshop was a good opportunity to demonstrate the relevance and impact of a PEFA assessment in an institutional PFM reform process and also to illustrate the diversity of the expertise within the PEFA Secretariat.