摘要：The fiscalization of the public budget has allowed the company to use mechanisms that allow a better control of public spending. However, how does social control over budget develop? For this problem to be developed, the research adopts the method of deductive approach. In addition, as a method of procedure, the monographic will be applied. Initially, the public budget will be addressed, and then public financial control and oversight will be investigated. Subsequently, the social control of the state's financial activity will be studied, and then the legal foundations of social control will be assessed. At the end, it is concluded that social control is covered by the context of accountability and has legal mechanisms for its exercise, which are at the disposal of society, strengthening the way in which public planning and spending can be monitored.
关键词：Financial Activity of the State;Social Control;Public budget;Atividade Financeira do Estado;Controle Social;Orçamento Público
