Conclusions is not alone a question to show numbers to the society? demonstrations foreseen for Law N. 4,320/64 are essential for legal determination, however consolidated accounts do not make possible the social fiscalization for being and they do not show resulted/reached goals, do not demonstrate the cost-benefit relation (social effectiveness), nor are part of a system of measurement of performance related to the strategy of the organization. The governmental entities need to evidence and to become of public knowledge what it was made and how much cost each action; as well as the reached social effectiveness, or either, the quality of the management, showing resulted as the model of excellency of the public service, evidencing the bred benefits the short and long stated period and the degree of efficiency gotten for the public manager in the performance of its activities, among others information that will be considered excellent by the society. The current form of rendering of accounts of the Public Administration in Brazil makes it difficult the perception of the quality of the management and generates inefficiency because it has inexistence of the accompaniment of pointers of management on the part of the managers and the society. The proposal of evolution of the current bureaucratic model of rendering of accounts that only proves the legality of the application of the resources and not it efficiency and effectiveness of the use of the same ones. The practical constant of the evaluation of the management guarantees the visibility (or transparency of the management) stimulating improvements in the quality of the installment of the services due to the social control (accountability) of renderings of accounts, beyond contributing for increase of competitiveness in all productive sector in national scope. Beyond what the creation of comparative referenciais (benchmarking) stimulates a competition to salutar for the best installment of the public services between the public organizations, visa to be evaluated for the same objective criteria and lined up with international standards of quality.

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