ABSTRACT
The article touches the matter of the diverse costs on the Brazilian Public Federal Administration - fiscal, monetary, of the public enterprises, and of the social welfare institutions - the procedure for the elaboration, discussion, approval and - above all - execution and respective evaluation. It tries to show clearly the dissociation between the cost and planning also with the lack of objectiveness in establishing rules for the distribution of the funds. ln parallel position the fragility of the systems of accompaniment and control unviable the accomplishment of the purposes, conventionally expressed in the proposition, and it doesn’t constitute for the reformulation of the principles and methods of work adopted until now.
KEYWORDS:
Budget; budget forecasting