Acronyms and abbreviations
Australian National Audit Office
Central Budget Authority
Internal Control Co-ordination Commission (Comissão de Coordenação de Controle Interno)
Ministry of Transparency, Supervision and Comptroller General of the Union (formerly known as Controladoria-Geral da União)
Joint Committee of Plans, Public Budgets and Auditing of the bicameral Congress (Comissão Mista de Planos, Orçamentos Públicos e Fiscalização)
Council of Australian Governments
Centre of Government
Committee of the Sponsoring Organisation of the Treadway Commission
TCU’s audit of the fiscal year (Contas do Presidente da República)
Fragmentation, Overlap and Duplication
Fiscal Responsibility Law (Lei de Responsabilidade Fiscal)
US Government Accountability Office
Inter-American Development Bank
Independent Fiscal Institution
Institute of Internal Auditors
International Monetary Fund
International Organisation of Supreme Audit Institutions
International Standards for Supreme Audit Institutions
Latin and Caribbean (region)
Budgetary Guidelines Law (Lei de Diretrizes Orçamentárias)
Annual Budget Law (Lei Orçamentária Annual)
Fiscal Responsibility Law (Lei de Responsabilidade Fiscal)
Ministry of Finance (Ministério da Fazenda, MF)
Federal Public Ministry (Ministério Público Federal, MPF)
Ministry of Planning, Development and Management (Ministério do Planejamento, Desenvolvimento e Gestão)
Medium-term expenditure framework
Medium Term Fiscal Framework
National Audit Office (UK)
Office of the Auditor General (Canada)
Organisation for Economic Co-operation and Development
La Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (Organisation of Latin American and Caribbean Supreme Audit Institutions)
Growth Acceleration Plan (Programa de Aceleração do Crescimento)
Public Expenditure and Financial Accountability (Framework of)
TCU’s Strategic Plan (Plano Estratégico do Tribunal)
Integrated modernisation plan (Programa de Modernizacão Integrada do Ministério da Fazenda)
National Education Plan (Plano Nacional de Educação)
Multi-annual plan (Plano Pluriannual)
Budgetary carry-over (Restos a Pagar)
Under-Secretary for Monitoring and Assessment of Government Policies (Subchefia de Análise e Acompanhamento de Políticas Governamentais, SAG).
Secretariat of Evaluation and Information Management (Secretaria de Avaliação e Gestão da Informação)
Supreme Audit Institution
Sustainable Development Goals
Department of Institutional Relations on Fight Against Fraud and Corruption (Secretaria de Relações Institucionais no Combate à Fraude e Corrupção)
Secretary General of External Control (Secretária-Geral de Controle Externo)
Secretary for Public Management (Secretaria de Gestão Pública)
Secretary of Governmental Macro-Evaluation (Secretaria de Macroavaliação Governamental)
Management and Planning Information System, (Sistema de Informaçõoes Gerenciais e de Planejamento)
Integrated Monitoring, Execution and Control System (Sistema Integrado de Monitoramento, Execução e Controle)
Integrated Planning and Budget System (Sistema Integrado de Planejamento e Orçamento)
Federal Budget Secretariat (Secretaria de Orçamento Federal)
Secretariat of Transparency and Corruption Prevention (Secretaria de Transparência e Prevenção da Corrupção)
Logistics and Information Technology Secretariat (SLTI) of the Ministry of Planning, Development and Management (Ministério do Planejamento, Desenvolvimento e Gestão, MP)
Secretariat of the National Treasury (Secretaria do Tesouro Nacional)
Tribunal de Contas da União (do Brasil) (The Supreme Audit Institution of Brazil)