This article aims conduct a formative evaluation of the Low Carbon Agriculture Program - ABC Plan, also called Sector Plan Mitigation and Adaptation to Climate Change for the consolidation of a Low Carbon Economy in Agriculture, this evaluation has the intention to diagnose the current implementation phase of the ABC program, prepare an analysis of the resources allocated to this program, how and where they are being applied, and what kind of activities are intended. At first the methodology used for the construction of this article demanded conducting a literature review, and was later carried out data collection on ABC Observatory platform. The ABC program is an innovative program that channels credit for activities that reduce impact of harmful gases to the atmosphere. The planning used which estimates almost 197 billion reais in funding for the seven programs arranged by the plan. When assessing the capabilities of the ABC Program in past seasons there is a gap between planned and executed so far, besides the applications are not distributed evenly to brazilian regions.