Enhancing Government Accountability through Performance Audit Evaluations

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Carlos Alberto Sampaio de Freitas
Head of the Program Evaluation and Performance Audit Department of the
Brazilian Court of Audit
Selma Hayakawa Cunha Serpa
Federal Auditor  in the Brazilian Court of Audit
 
Brazilian Court of Audit - TCU
 
Judgment of annual rendering of accounts
Compliance audits
Performance audits = evaluative activity
Other activities
 
Utilization of Evaluation
 
Instrumental
Conceptual
Symbolic
Processual
 
Performance audit main characteristics
 
Applies mainly social sciences methods
Examines all areas of government activity
Publicize argumentative reader-friendly reports
Focus on implementation
Issues recommendations
 
 
Asks for active participation of the auditees through
the audit process
- Auditees take part in workshops to develop a common understanding on
the diagnosis of “business” environment and level of process efficiency
- Auditees and auditors discuss the evaluation project, evaluation criteria
and findings
- Auditees issue writing comments on preliminary report
 
TCU. Performance Audit Manual. Brasília, 2010. Paragraphs 59/60,
104, 146, 185 e 203
INTOSAI. Implementation Guidelines for Performance Auditing
(ISSAI 3000). Vienna, 2004.
INTOSAI. General standards in Government Auditing and standards
with ethical significance (ISSAI 200). Vienna, 2001.
 
Performance audit main characteristics
 
Monitoring of PA audit recommendations
 
systematic monitoring of the measures adopted by
auditees to solve problems and to implement TCU
recommendations
 
29 Monitoring Reports from 2004 to 2009
 
University for All – ProUni
Higher education student funding - Fies
 
P
r
o
b
l
e
m
Large number of places available in private higher education
institutuions
Population has little access due to socioeconomic conditions
Issues in higher education: access, drop-out and quality
 
Programs
1 – ProUni
Enroll low income students in private higher education institutions
Private higher education institutions receives tax exemption in
return of the 385 thousands scholarships given from 2005 to July
2008
2 – Fies
Students receive loans to pay for private higher education
Higher education institutions receive credit to pay social security
debts
 
 
Other programs to promote access to
higher education
 
 
Open University of Brazil (UAB) – distance learning
 
Program for the Restructuring and Expansion of Federal Universities
(Reuni)
 
 
 
Performance audit (2008)
Method
 
 
Semi-structured interviews with program managers, coordinators
and committees members of Prouni and Fies
Cross-checking of public databases: Sisprouni and SIFES, Higher
Education Census, Microdata Enem (2002 - 2007), Microdata
Enade, Sied-Sup, PingIfes, databases from large state Universities
Survey of program beneficiaries
Documentary analysis
Legislation analysis
 
 
 
Main findings
 
 
No relation between places offered by higher education institutions
and the amount of tax exemption
High cost of scholarship
 
 
 
Main findings
 
 
Percentage decrease of the use of scholarship offered by ProUni
Verification process
 
 
 
Main findings
 
 
Poor internal control allowed scholarship granting for student other
than the target population
 
Proportion between 
household income 
declared by student and 
household
income 
informed by employers to government
 
 
 
Main findings
 
 
Poor quality of courses funded by ProUni (21%) and Fies (24%)
-
18% of the courses had never been evaluated
 
Funding do not comply with courses prioritized by the Ministry of
Education
 
Poor coordination of the programs calendar
 
prevent 
wider 
access
 
 
 
 
Utilization of evaluation by the Brazilian
Ministry of Education
 
 
Taxes exemption must be proportional to places occupied by
beneficiaries in high education institutions (Law 12.431/2011)
Fies
 credit can be used to pay any tax debt (Law 12.202/2010)
Fies
 were extended to fund vocational/technical education that are
important to the nation’s technological development
Fies prioritize courses for teachers and family physicians by
deducting debts of those willing to work in public service (Law
12.202/2010)
Programs calendar were made more flexible to improve access
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Promote accountability and enhance government programs through performance audits conducted by the Brazilian Court of Audit. Learn about the instrumental use of evaluations by officials like Carlos Alberto Sampaio de Freitas and Selma Hayakawa Cunha Serpa. Explore the characteristics of performance audits, including their focus on implementation and active involvement of auditees. See how monitoring of audit recommendations ensures effective problem-solving and implementation.


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  1. Promoting accountability and enhancing programs and policies through the instrumental use of the evaluations carried out by the Brazilian Court of Audit Carlos Alberto Sampaio de Freitas Head of the Program Evaluation and Performance Audit Department of the Brazilian Court of Audit Selma Hayakawa Cunha Serpa Federal Auditor in the Brazilian Court of Audit

  2. Brazilian Court of Audit - TCU Judgment of annual rendering of accounts Compliance audits Performance audits = evaluative activity Other activities

  3. Utilization of Evaluation Instrumental Conceptual Symbolic Processual

  4. Performance audit main characteristics Applies mainly social sciences methods Examines all areas of government activity Publicize argumentative reader-friendly reports Focus on implementation Issues recommendations

  5. Performance audit main characteristics Asks for active participation of the auditees through the audit process - Auditees take part in workshops to develop a common understanding on the diagnosis of business environment and level of process efficiency - Auditees and auditors discuss the evaluation project, evaluation criteria and findings - Auditees issue writing comments on preliminary report TCU. Performance Audit Manual. Bras lia, 2010. Paragraphs 59/60, 104, 146, 185 e 203 INTOSAI. Implementation Guidelines for Performance Auditing (ISSAI 3000). Vienna, 2004. INTOSAI. General standards in Government Auditing and standards with ethical significance (ISSAI 200). Vienna, 2001.

  6. Monitoring of PA audit recommendations systematic monitoring of the measures adopted by auditees to solve problems and to implement TCU recommendations 29 Monitoring Reports from 2004 to 2009 Report Recommendations Status Implemented Being Parcially implemented Not implemented implemented 59% 16% 11% 14%

  7. University for All ProUni Higher education student funding - Fies Problem Large number of places available in private higher education institutuions Population has little access due to socioeconomic conditions Issues in higher education: access, drop-out and quality Programs 1 ProUni Enroll low income students in private higher education institutions Private higher education institutions receives tax exemption in return of the 385 thousands scholarships given from 2005 to July 2008 2 Fies Students receive loans to pay for private higher education Higher education institutions receive credit to pay social security debts

  8. Other programs to promote access to higher education Open University of Brazil (UAB) distance learning Program for the Restructuring and Expansion of Federal Universities (Reuni)

  9. Performance audit (2008) Method Semi-structured interviews with program managers, coordinators and committees members of Prouni and Fies Cross-checking of public databases: Sisprouni and SIFES, Higher Education Census, Microdata Enem (2002 - 2007), Microdata Enade, Sied-Sup, PingIfes, databases from large state Universities Survey of program beneficiaries Documentary analysis Legislation analysis

  10. Main findings No relation between places offered by higher education institutions and the amount of tax exemption High cost of scholarship Average tuition (R$) Average scholarship (R$) 436 495 For profity 504 597 916 Non-profity /Non-charitable 1.043 Non-profity / Charitable TOTAL 500 786

  11. Main findings Percentage decrease of the use of scholarship offered by ProUni Verification process

  12. Main findings Poor internal control allowed scholarship granting for student other than the target population Proportion between household income declared by student and household income informed by employers to government

  13. Main findings Poor quality of courses funded by ProUni (21%) and Fies (24%) - 18% of the courses had never been evaluated Funding do not comply with courses prioritized by the Ministry of Education Poor coordination of the programs calendar prevent wider access

  14. Utilization of evaluation by the Brazilian Ministry of Education Taxes exemption must be proportional to places occupied by beneficiaries in high education institutions (Law 12.431/2011) Fies credit can be used to pay any tax debt (Law 12.202/2010) Fies were extended to fund vocational/technical education that are important to the nation s technological development Fies prioritize courses for teachers and family physicians by deducting debts of those willing to work in public service (Law 12.202/2010) Programs calendar were made more flexible to improve access

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