Strengthening of external financial control in the environmental field

Project description

Title: Strengthening of external financial control in the environmental field
Commissioned by: German Federal Ministry for Economic Cooperation and Development (BMZ)
Country: Brazil​​​​​​​
Partner: Tribunal de Contas da União (TCU)​​​​​​​
Overall term: 2016 to 2022


Environmental and climate policies require comparatively complex governance and cross-sectoral action to implement them. Conflicting objectives for economic growth, environmental protection and social development make it difficult to carry out environmental measures and to achieve sustainable development goals.

External financial control on issues relating to the environment is complex due to the intricate governance structures involved. Brazil’s Federal Court of Accounts (TCU) and the members of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) help to conserve ecosystems by carrying out environmental audits. However, the institutional and technical capacities of these bodies to conduct such audits and to institutionalise them is still limited.


Brazil’s supreme audit institution and related institutions in Latin America and the Caribbean perform their task of auditing the environmental field more effectively.


The project operates in three fields of activity:

  • Improving TCU auditing tools by adapting and refining innovative models, methods and instruments for environmental audits.
  • Achieving better cooperation among OLACEFS members and expanding the range of services offered by adapting the content of coordinated audits, peer reviews, seminars and workshops and the methodology for monitoring environmental governance.
  • Strengthening audit institutions’ internal and external communications with stakeholders by developing a communication strategy that caters to the individual target groups with the aim of delivering positive results in environmental policy and in the overall social situation.

The project also aims to support joint audits with and among institutions from other Latin American countries.

It contributes to the cooperation between Germany and Brazil in terms of reaching the Sustainable Development Goals (SDGs), encourages climate change mitigation and adaptation and promotes the environmentally sensitive use of resources.

Last update: Januar 2023