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Federal Court of Accounts - Brazil (TCU)

Ombudsman Function


         The Secretariat for External Control in the State of Maranhão


This function represents the possibility for the Court to receive denunciations and petitions regarding irregularities and illegalities brought to it by those responsible for internal controls, or by authorities, common citizens, political parties, associations, or labor unions. This function is therefore of utmost importance in strengthening the rights of citizens and in defending the collective interest. It also plays an important role in encouraging collaboration with the implementation of control.