Brazil's Supreme Audit Institution: The Audit of the Consolidated Year-end Government Report

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI - the Federal Court of Accounts (Tribunal de Contas da União or TCU) - in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is