1.INTRODUO the importance to democratize the budgetary process implies in the possibility of the magnifying of the sphere and in the control of the public power for the society. To promote a debate around budget is to articulate a quarrel about the planning of the cities come back toward the necessity of the priorities on the public expenses that have benefited in its majority the privileged sectors, generating social segregation, vulnerabilities and inaqualities. The Federal Constitution of 1988 consolidated one politics of planned budget, the participativo budget consolidating itself in a planning instrument that considers changes in the management of the public resources. The participation of the citizen in the elaboration, accompaniment and execution of the public budget, is only possible through the formalizao of enrolled legal devices in the municipal organic laws that base the proposal of the popular participation foreseeing the cooperation of the associations representative in the municipal planning. But if it cannot forget that the cities as integrant the federacy and as these autonomous worker, possess autonomy to take care of of its interests, as they think and to legislate on subjects of local interests.

The resources of the budget basically are formed by paid taxes for the citizens. From there the importance of the community to participate of its elaboration, folloies it and to fiscalize its execution. It is through the public budget that if decides, where the resources will be applied and the initiatives that require budgetary forecast. The budgetary process is the way for which if it elaborates, it approves, it executes, it controls and it was valid the financial programming of the public thing; he is composed for the Annual Budgetary Law? LOA, for the Law of Budgetary Lines of direction? LDO and for the Law of the Plurianual Plan? PPA. The creation of an area of municipal ambient presence, the increase of resources in the area of basic sanitation amongst other services is clear examples of initiatives that must be gifts in the elaboration of the public budget and in the budgetary forecast of the city.