Manifest the budgetary process if by means of the creation of form of popular participation in the elaboration process and accompaniment of the budgetary execution, the rendering of accounts and the disponibilizao of referring information to the public administration of ample, clear and objective form. The Federal Constitution of 1988 and the Law of Responsabilidade Fiscal (LRF), determine that the accounts of the administration, must be disponobilizadas for analysis of the citizens, which, will be able to question its legitimacy. With this it is considered that the information generated for the public accounting constitute basic element give to account to the society which had been the taken care of priorities referring the application of the resources, where they are being applied and which the true destination that the municipal management is giving to the resources public. The Law of Responsabilidade Fiscal (LRF), officially Complementary Law n 101, of 04 of May of 2000, imposes the control of the public expenses of States and Cities, conditioning the capacity of collection of tributes. This Law was created as measured to change the archaic system of public administration that promoted great workmanships in the end of the mandates and left the accounts for its successors.
The Law of Fiscal Responsibility also promoted the transparency of the public administration, facilitating to the popular participation in the laboring of the budgets of the states and cities. The Law of the Transparency was added to its devices, Complementary Law n 131 of 27 of May of 2009, that it establishes norms of public finances directed toward the responsibilities in the fiscal management in order to determine the disponibilizao of information on the budgetary and financial execution of the Union, the Federal District and the Brazilian cities. One understands that through the creation of the Law of Fiscal responsibility and of the transparency law the Brazilian citizen had easiness in the access to the public accounts that before were exclusive of the managers and the involved actors in the administrative proceeding.