Mesas Técnicas em Tribunais de Contas

Abstract

The authors introduce the norms and the practice of the so-called “Mesas Técnicas” (technical round-table discussions), which are technical meetings that occur during the instruction of the control procedures, aiming at clarifying faults identified by the Audit office and the reasons presented by the city hall – based on interinstitutional cooperation between the São Paulo City Court of Accounts and the municipal government.