The preparation and execution of the budget process and the performance is linked to administrative institutions in the management of the implementation of the budget through the preparation and implementation of the budget with the performance of the various departments closely linked to strengthen the budget from the point of view of the performance evaluation management efforts in the budget preparation process, by requiring the units and departments responsible person actively involved in to improve budget efforts in the implementation process, and to avoid a budget and actually appear larger deviations, and the specific implementation of the budget process, in violation of the budget to use the provisions of the acts of unauthorized persons, malicious overstatement, misrepresentation budget, according to the results of the evaluation of its performance, economic or otherwise punished warning to others so as to achieve the results. 4.