Audit institutions

Audit institutions are bodies that assess the efficiency, effectiveness, and use of resources in governmental programs. They often drive behaviours in M&E by highlighting gaps, ensuring accountability, and recommending improvements.


The Brazilian Federal Court of Accounts (TCU) plays a pivotal role in Brazil's national Monitoring and Evaluation (M&E) system. Tasked with overseeing public administration, the TCU conducts evaluations, provides recommendations for administrative enhancements, and identifies vulnerabilities in areas like public procurement and public-private partnerships. Importantly, TCU's Systemic Reports give a holistic view of various sectors like health and education, highlighting challenges and suggesting solutions.

TCU also assesses Brazil's long-term policy plans, such as the Multi-annual plan (2016-2019) and the National Education Plan (2014-2024), evaluating their objectives and forwarding recommendations to the National Congress. An OECD report suggested that TCU could expand its role to include functions like strategic budgeting, internal control, and meaningful M&E.

Strategically, the TCU is evolving. Its 2015-2021 Strategic Plan emphasizes its mission to enhance public administration and outlines three priorities: improving governance, curbing mismanagement of resources, and promoting government transparency.

Source: Annex D; Global Evaluation Initiative (2022)

Source: Annex D

Global Evaluation Initiative (2022). MESA Guidance Note: Diagnostic Tool for a Monitoring and Evaluation Systems Analysis. Retrieved from

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