It consists of evaluating the fulfillment of the goals set out in the PPA and the execution of government programs and Union budgets, also covering the evaluation of the results, in terms of effectiveness and efficiency, of budgetary, financial and patrimonial management in the bodies and entities of the federal administration , as well as the application of public resources by entities governed by private law.

• CF, art. 74, I and II; LRF, art. 50, § 3.
• See also: Committee for Evaluation, Inspection and Control of Budget Execution.
• Part of: Budget Cycle.