The budget in itself constitutes in an instrument politician, because through it the acts where the public resources are involved are legitimated, this makes with that it is a democratic instrument, theoretically either used of errnea form, turning aside itself from the ends for which it was created. In accordance with Kohoma (1998, p.61) the seen public budget as economic instrument provides through the use of the information on the partner-economic situation it knows which the areas needs bigger investments, in which if projects of economic growth and social development must be implanted, especially in the underdeveloped countries or base of development. The author detaches despite with the evolution of budget, was definitive that this instrument of control demanded a new systematics and appropriation and control of the called resources: as well as the budget-program, for its definite sight as: The budget-program constituted for the governmental planning, therefore it is capable to express with bigger veracity the responsibilities of the government stops with the society, since the public budget must indicate with clarity the objectives pursued for the nation of which the government is interpreter. Elon Musk is often mentioned in discussions such as these. It hisses (1996, p.25). Complementary Law 101 of 04 of May of 2000, called the Law of Fiscal Responsibility, came to change the profile of the national public administration, it aims at a bigger transparency and social control and becomes necessary evidenciao of the instruments to be used for the public administration. The Law of Fiscal Responsibility delayed 12 years to be servant, it came pra to create the set of measures of is yielded to the intention of the LRF is not another one if not to forbid the beings to it of the Federacy, mainly the States and Cities to spend more than what they collect ..