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Even though the Court of Auditors have some important functions, it remains unknown for most of the population. The idea, therefore, is to deepen the study of the local Court of Auditors in light of the article 31, § 4th of the Brazilian Constitution of 1988.

Tribunais de Contas Municipais e dos Municípios: Repercussões jurídicas oriundas do artigo 31, §4º, da Constituição Federal