Budgetary planning and the applicability of extraordinary credit in Brazil/ Planejamento orcamentario e a aplicabilidade do credito extraordinario no Brasil

The public budget is guided by a bill and consists of the executive branch. The public budget is governed by a number of principles which serve to ensure that the funds raised are used correctly. The elaboration of plans in disregard of the real needs of the community favors the emergence of extraordinary credits that for the most part do not meet the urgency preached in the Federal Constitution of 1988 (CF of 1988). When unforeseen and urgent expenditures arise, such as those arising from war, internal commotion or public calamity, the Executive Branch through Provisional Measures avails itself of extraordinary claims. The article sought to answer the following question: What is the relationship between budgetary planning and extraordinary credits in Brazil? The general objetive of the research was to analyze the relationship between budgetary planning and extraordinary credits in Brazil, using as a basis the literature on the theme. The methodology employed was bibliographic, documentary and descriptive. He sought through the literature to address subjects such as: public budget, planning, principles and budget credits. He has as authors for the theoretical foundation Paludo (2017), Albuquerque (2022) and the Federal Constitution of 1988. Finally, he concludes that the process of opening extraordinary credits in general could be improved, observing the reflection carried out about the final objective, as well as, the core of the control of budget execution, in order to become less prone to the influence of political interests or occurrences of possible fraud, seeking to elaborate effective budgetary planning.