Tribunal de Contas da União

The Tribunal de Contas da União (TCU), or Brazil's Federal Court of Accounts, is a supreme audit institution. It plays a key role in ensuring transparency and efficacy in the use of public resources. While its primary function is auditing and oversight, the TCU also contributes to policy formulation, implementation, and evaluation, including areas like technology and space economy. The TCU works with other BRICS Supreme Audit Institutions to develop methodologies and collaborative auditing approaches for the public sector.