1414-4077 1414-4077 S1414-40772021000300759 10.1590/s1414-40772021000300007 Brazil Brazil Brazil 00 09 2021 00 09 2021 26 3 759 780

BRASIL 1988 BRASIL 2016 BRASIL 2000 BRASIL 2009 BRASIL 2011 2015 25 1 1 70-90 2015 18 2 2 132-49 CONTROLADORIA GERAL DA UNIÃO [CGU] 2013 2012 3 3 3 139-58 2009 2009 2018 2 44 44 256-64 2006 2010 2015 213 340-4 1994 2 2 20 2011 6 2010 2 1 1 109-34 2019 2015 520 7545 7545 45-50 2018 5 2 2 97-114 2011 22 3 3 163-84 2012 29 3 3 335-45 2018 21 1 1 63-72 2013 20 1 1 99-112 2016 61 61 1-18