Table 4.

Mapping the main features of Brazilian AI-ACTs used to monitor governmental revenue, the management of public funds, and citizens’ complaints and denunciations

Specific areas	Focal point (Number of initiatives)	Name of the AI-ACT/Developer	Approach	Users	Promote impact via	Main weaknesses observed
Public revenue (e.g., tax evasion or avoidance)	Customs clearance issues (3)	Sisam, Aniita, Ajna/Revenue Service	Top-down	Revenue Service Inspectors	Automatizing and standardizing administrative tasks; assisting financial investigations	Not fully trusted by users; alert overflow; existing false positives; slow adaptability to new types of wrongdoing; limited auditability; high risk of bias and unfairness
	Incompatible financial transactions (1)	ContÁgil/Revenue Service	Top-down	Revenue Service Inspectors	Automatizing and standardizing administrative tasks; assisting financial investigations	Not fully trusted by users; alert overflow; existing false positives; slow adaptability to new types of wrongdoing; limited auditability; high risk of bias and unfairness
Management of public funds and reports on finances	Fiscal irresponsibility spotted and sanctioned by the Court of Accounts (1)	Zello Chatbot/TCU	Top-Down	Any citizen with access to Twitter and/or WhatsApp	Promoting downward transparency; automatizing and standardizing administrative tasks	Limited data; limited auditability; issues to engage the ordinary citizen; lack of use
General	Complaints and denunciations of any type of irregularity (2)	FARO/CGU	Top-down	Auditors from the CGU	Automatizing and standardizing administrative tasks; promoting upward transparency	Lack of use due to the high number of false positives; slow adaptability to new types of wrongdoing; limited auditability; risk of unfairness
		Cida Chatbot/CGU	Top-down	Any citizen with access to Facebook and Telegram	Automatizing and standardizing administrative tasks; promoting upward transparency	Limited data; issues to engage the ordinary citizen; lack of use