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Opinion: Rio’s “No-Accounts” Tribunal

Opinion, by Michael Royster

RIO DE JANEIRO, BRAZIL - The institutional structure of Brazil is complicated, even for Brazilians, so the Curmudgeon hereby offers a primer, to help its readers understand the latest scandal to afflict the State of Rio de Janeiro, and in particular its State Accounts Tribunal (TCE).

The first thing to understand about a TCE is that, notwithstanding the word “tribunal”, it isn’t really a court, and it’s not part of the Judicial branch. It is a council, so its members are titled “councillors”, not “judges”. The principal function of the TCE is to advise the . . .

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