Abstract
IMPACT Local government politicians in Brazil were found to perceive the reports and referrals from legislative finance committees as trustworthy depending on the political scenario in which the report was generated. Information usage by politicians then depended on partisan demands—whether they were in opposition or in government. The quality of the accounting information delivered by finance committees needs to be improved and councillors should be encouraged to consider and use financial information more widely: not just in debates in council. Council finance committees could usefully include external specialists to validate referrals and tighten ties with audit institutions.
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