95% of the limit with expenses with staff cannot exceed more than, are suspended the concession of new advantages to the servers, creation of new positions, new admissions and the act of contract of overtime. An exceeded time the maximum limit is also suspended the act of contract of operations of yields and the attainment of guarantees of the Union. The Punishments: Having personal sanses, the Law of Crimes of Fiscal Responsibility, according to law, the governing could in accordance with be made responsible the practised crime, being able to occur to the following punishments: The loss of the position is disabled during five years to exert position or public office, elective or of nomination, without damage of the recovery of the actual damage to the common wealth or particular. The LRF will be able to inside transform the public administrators into responsible fiscal authorities for the practised acts of the public entity, the Law brought a bigger approach of the countable classroom with the public administrators, therefore without the knowledge and the experience of the accountant. CONCLUSION Given to the complexity of the envolvement of the public sector in the economy, it is practically impossible to explain the behavior of the public expenses> through one only factor. This because, in the reality, a series of factors exists that affect directly or indirectly the level of the public expenses, as well as the occured oscillations in it. In the context it is also included that the Budget presents basically as an instrument of that the administrator makes use to equate the future in realistic terms, as an action course, an operational program. Thus the budget passes to be seen as a tool capable to fix the administrative distortions and to remove the empecilhos institucional that make it difficult the modernization of the methods and administrative proceedings of the city. .