Luciana Borges is a Public Accounting Specialist, with extensive experience in budget, accounting and financial management of Municipalities. Manager of SIAFIC in the city of Salvador – Ba, with know-how in projects to replace and modernize budget, accounting and finance systems. Responsible for establishing accountability routines for the External Control Body. In-house instructor at the Municipality of Salvador, with expertise in training in the areas of budgeting, accounting and public finance. Member of the Public Accounting Commission of CRC BA Coordinator of the Brazilian Association of Finance Secretaries of the Capitals (ABRASF), Capital Accountants Group. Member of CTCONF as representative of ABRASF.