Objective: To analyze the influence of political and electoral characteristics on the opening of additional credits in the municipalities of Paraná, in the political cycle from 2013 to 2016. Method: Used a descriptive methodology of quantitative approach from a multiple linear regression, whose data were collected exclusively by internet in the year 2017. The sample of this study covered 377 municipalities of Paraná whose data were available in the years of 2013 to 2016. Originality/relevance: To demonstrate the behavior of the municipal entities of Paraná in the use of additional credits from the point of view of theoretical aspects and their relations with the budget. Results: The research concluded that the variables electoral year, electoral mandate, political ideology, partisan alignment and population size exert a positive and significant influence on the opening of additional credits by the municipalities of Paraná. On the other hand, the variable managerial change has a negative influence on the opening of additional credits. Theoretical/methodological contributions: The additional credit is used in function of the electoral calendar, justified by the probability of increasing its chances of re-election for the next year, so that the manager fills a gap in his initial schedule or adapts the allocation of resources changes in policy priorities. The newly elected politicians seek to signal their competence in budgetary matters. The opening of additional credits is greater when managers are in the first electoral mandate. Social/management contributions: It has been observed that the use of additional credits varies according to political and electoral conditions and that society, as a mechanism of social control, must be attentive.