1809-3876 1809-3876 S1809-38762019000200365 10.23925/1809-3876.2019v17i2p365-381 Brazil Brazil 00 04 2019 00 04 2019 17 2 365 381

1999 2001 41 1 1 8-15 2005 56 2 2 179-94 2009 BRASIL 2015 BRASIL 1990 2003 7 3 3 35-56 2000 50 4 4 5-29 2012 38 2 2 41-54 2005 2004 2001 165-95 2000 2000 2001 Especial Especial 183-96 2002 2008 2002 Salvador 2005 Brasília 2000 34 3 3 2003 58 58 193-223 2009 2012 123-53 2013 Natal, RN 2002 3 3 2001 243-69 2005 34-5 TRIBUNAL DE CONTAS DA UNIÃO 2013 2009 2009 10 2010 4 2001