The Amazon Fund undergoes annually two auditing processes.
 
The first process is a financial audit, which occurs within the scope of the external audit of the BNDES' own financial statements. The financial audit evaluates the veracity of the balances recorded in the Financial Statements of the Amazon Fund, as well as the adequacy of the allocation of these balances in the BNDES' Financial Statements. The contracts with beneficiaries and the resources disbursed to the supported projects are checked, as well as the expenses incurred with the management of the Fund.
 
The second process is a compliance audit. The purpose of this audit,  performed by an independent external audit firm, is the application of limited assurance procedures on the compliance by BNDES with the provisions of Decree No. 6.527/2008 in regard to supportable actions, with the guidelines and criteria issued by the Amazon Fund Guidance Committee (COFA) and, when applicable, with the strategic guidelines included in Sustainable Amazon Plan (PAS), and with the tactical and operational guidelines of the Action Plan for Prevention and Control of the Legal Amazon Deforestation (PPCDAM), and with the National Strategy for Reduction of Greenhouse Gas Emission Arising from Deforestation and Forest Degradation, Conservation of Forest Carbon Stocks, Sustainable Management of Forests and Increase in Forest Carbon stocks (ENREDD+), not including an evaluation of the compliance by the beneficiaries of the projects with the obligations agreed with BNDES.

Financial audits:

Financial Statements and Independent Auditor's Report (2019)

Financial Statements and Independent Auditor's Report (2018)

Financial Statements and Independent Auditor's Report (2017)

Financial Statements and Independent Auditor's Report (2016)

Financial Statements and Independent Auditor's Report (2015)

Financial Statements and Independent Auditor's Report (2014)

Financial Statements and Independent Auditor's Report (2013)

Financial Statements and Independent Auditor's Report (2012)

Financial Statements and Independent Auditor's Report (2011)

Financial Statements and Independent Auditor's Report (2010)


Compliance audits:

Compliance Audit Report (2019)

Compliance Audit Report (2018)

Compliance Audit Report (2017)

Compliance Audit Report (2016)

Compliance Audit Report (2015)

Compliance Audit Report (2014)

Compliance Audit Report (2013)

Compliance Audit Report (2012)

Compliance Audit Report (2011)

Compliance Audit Report (2010)