“…Although studies on the Brazilian legislative branch highlight the multiparty system and the dynamics of the coalition government (Pereira & Melo, 2012;Pereira & Mueller, 2000;Praça, Freitas, & Hoepers, 2011;Raile, Pereira, & Power, 2011;Zorzal & Carlos, 2017), in general such literature does not cover the role of the legislature at local level (Castro;Anastasia & Nunes, 2009). More recently, even though a few studies focus on the city council role (e.g., Lopez & Almeida, 2017;Sartorelli & Pires, 2012), still being scarce the attention dedicated to the budgetary surveillance by municipal PACs in Brazil.…”