The instruments of planning that guide the elaboration of the plans of long, average and short term are contemplated by the Constitutions Federal and State, hierarquiza them of the following form: the Plurianual Plan, the Law of Budgetary Lines of direction and the Annual Budgetary Law. The Plurianual Plan (PPA) contains the lines of direction, the objectives and the goals of the public administration for the four following years its edition, with forecast of the budgetary expenses for such, having to say what it will be made in each region, in regards to investments and workmanships you publish, as well as the programs of continued duration. It is important to stand out that, also in defense of the administrative continuity, the PPA invigorates until the end of the first year of following government to the one of its edition. The Law of Diretrizes Oramentrias (LDO) funnels the planning still more, preparing the base where Lei Oramentria Anual (LOA), or simply Annual Budget, will go to be based itself. This last one registers everything what the government will have to make in benefit of the State and its citizens, at the same time where I defined the monetary values for each item. The central content of the Annual Budgetary Law is the program of work to be executed by the government.
In this program they must be described obeying some norms, all the values of the resources to be expenses and nature of the expenditures, passing for the definition of the name of the actions and its respective goals. The public budget is elaborated, on average, eight months before entering in vigor. It is annual and it passes to invigorate from first of January of the following year. Therefore, the values presented for the prescription and expenditure constitute a forecast of the waited scene. If the budget will be elaborated in multicriteria way, it tends if to approach to the reality.