Implementation of Deliberations: Case Study of Audit at the Transport Infrastructure Agency
The Supreme Audit Institution (SAI) of Brazil, known as the Tribunal de Contas da União (TCU), is tasked with overseeing the federal entity’s accounting, financial, budgetary, operational, and asset management to ensure legality, legitimacy, and economy. The Federal Constitution of 1988 empowers the TCU to enforce compliance with the law by setting deadlines for necessary corrective measures upon detecting illegality.