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The Fiscal Responsibility Law-LRF requires the inclusion of cost controlling rules in city´s Laws of Budget Guidelines–LDO’s and the adoption of a costing system to monitor public management. The article aims to verify the adoption of costing controls by government municipalities that have more than 50,000 inhabitants, according by the LRF. For the methodology, the research is descriptive survey with a qualitative-quantitative approach. The information obtained by the analysis of the 19 LDO's municipalities contents are compared with the information collected from questionnaires answered by accountants of these cities. As a result of the research, it appears that 26% of the surveyed municipalities have cost control methods, in the LDO's there is a requirement for adoption of such control in 47% of municipalities. It´s shown, therefore, inconsistencies on the adoption of cost controlling methods in the cities and there is also little interaction of the areas of planning and accounting

Control of Cost; Government; Municipalities; Fiscal Responsibility Law