ABSTRACT
This chapter examines the roles of Office of the Comptroller General within the Brazilian “web of accountability” since its creation in the early 2000s. Across time, this agency became responsible for various administrative and advisory tasks, including audits and inspecting public funds, applying disciplinary sanctions, and promoting anti-corruption measures. However, its preventive and law-enforcement features are still limited to the federal executive. As high-profile cases reveal, a multi-organizational accountability system performing oversight, investigation, and punishment presents a series of opportunities and challenges for collaboration and coordination. This chapter critically assesses the political context and key actors involved in the evolution of this Brazilian anti-corruption agency, created amid corruption scandals and under intense public pressure. Regardless of party lines, the performance of the Office of the Comptroller General is a litmus test for anti-corruption commitment in the Brazilian government. Despite difficulties such as excessive dependence on the executive power and budgetary constraints, this Brazilian anti-corruption agency still can be considered something more than a symbol of a token effort. The analysis draws on official documents and interviews conducted in 2017 with political appointees and career civil servants who participated in the agency formation and progression over the years.
