An Explanation of Local Government Debt in Spain Based on Internal Control System. Lex localis - Journal of Local Self-Government, [S. l.], v. 12, n. 4, p. 775–792, 2014. DOI: 10.4335/12.4.775-792(2014). Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/12.4.775-792%282014%29. Acesso em: 8 dec. 2025.