The launching and the act of receiving of all the prescription of the managing units, also referring the appeals to the Brazilian Supreme Court. (Enclosed for the Complementary Law n 131, of 2009). According to Arajo (2004, P. 25), the public or governmental accounting represents an important instrument of management and control for the public administration. This importance if of the one for the reason to generate and to supply necessary information so that if it can fulfill the order constitutional of the rendering of accounts and the disponobilizao of trustworthy, complete, clear and opportune information budgetary, pragmatic, financial, economic and patrimonial and also the accompaniment of the budgetary execution allows. As for the mechanisms of accompaniment of the budgetary execution on the part of representatives of the collectives, the accomplishment of the meetings with the entities of classrooms, audiences, fruns can be detached municipal on budget and tributes of the city, organized and guided for the management in vigor pra to demonstrate and to evaluate the fulfilment of the goals and priorities established in the Budgetary Law. The participation citizen in the elaboration of the municipal budget promotes the reinforcement of the local power, through the empoderamento of the society and with the establishment of the social control in the rendering of accounts with the transparency of the public politics for the constitution of a democratic management participativa that has the function to institute the participativa democracy in the management of the public politics, to create not state public spaces of joint of interests and to formulate the LDO the LOA and the PPA. is requisite basic that the government grants to the population the right of the social control of the public mounts of money, by means of mechanisms of rendering of accounts and of transparency of the politics that will be applied and used for the municipal management..