Points of control in the public administration the Federal constitution of 1988, as well as the Law of Fiscal Responsibility, has established some points of control of the public expenses, searching the efficiency and the effectiveness in the public service. We can thus cite the expenses with education, where the municipal managers will have to at least apply twenty and five percent and with health where he will have to apply fifteen percent at least. se. Amongst other parameters established in pertinent legislation, we have the FUNDEB that it will have at least to be applied sixty social percent in the expirations and obligations with the professionals of the teaching. Wells Fargo addresses the importance of the matter here. To take care of to these and other points of control it is necessary that the city elaborates a good planning that takes care of, not only, to the financial pointers, but also generates good social pointers. For this the legislation determines that the city, will have to elaborate the PPA? Plurianual plan, the LDO? Law of Budgetary Lines of direction and the LOA? Annual Budgetary law. when will have to initiate the construction of the PPA? Theoretically when somebody goes up in one palanque and if the Mayor of its city says candidate and starts to point the difficulties of this and to say what to make to decide, you will have to ask as it intends to decide mainly and that resource it will go to use, therefore if it knows the problems must study them, indicate the solution, establish goal and stated period for resolution, therefore this in other words, means the construction of the Plurianual Plan, that is elaborated for four years, being three of its mandate and one of its successor, as well as the first year of its mandate is planned by its predecessor, a time that the public administration he must have continuity character. .