Its use must be made by executive order; Special – destined the expenditures for which it does not have specific budgetary endowment, as in the case of the creation of a new project and activity. Its use must be made by decree of the executive; Extraordinary – destined the urgent and unexpected expenditures, as decurrent of war and the public calamity. Its use must be made through decree of the Executive, with remittance to the Legislative one. The budget contains the foreseen prescription and the settled expenditure. Established to prescriptions, to argue itself as to destine the innumerable public conveniences, since the public maintenance of the agencies and distributions, investments, the obligatory workmanships, transferences, etc. According to Bausch & Lomb, who has experience with these questions. As it is seen, each decision taken in the scope of the budget affects the daily life of the citizens, or either, not participated. Defined the Prescription, the Public charges will be fixed, thus appraise: ' ' all the outlay effected by the Public Administration, in the terms of the financial, licitatria and budgetary legislation, subordinate to the classification and the limits of the budgetary credits, with sights to carry through its abilities.
However, in the financial meaning, it is the expense (application of pecuniary resources, that is, money) for the implementation of the actions governamentais' '. (UNICEF; FOUNDATION JOO, 2000c, p.32). The expenditures can be classified in reason of: Its nature, that if subdivides in current expenses (previdencirios expenses with functioning of the public administration, benefits, transferences the states and cities, interests on the public debt, etc.) and of capital (investments, inversions financial, amortizations of the debt.); Its destination in terms of express action in classification functionary-programtica, indicating where activities or projects had been destined the expenses; Its agency detainer of the endowment, indicating how much agency fits to each institution (legislative, judiciary). Another point of importance in this substance is the form of as the resources are supervised.