To stimulate the popular participation in the elaboration of the budgetary process and in the accompaniment of its execution the city must give the way information clearly to foment in the citizen the interest to know the potentialities and the limitations of the city, being able to understand the distribution of the resources and to know the route that the financial investments are taking. The made use public resources in the budget must reach the governmental interest, without attacking or disrespecting the interests of the collectives. This budgetary process must open the possibility of the popular participation in the public administration for the planning, define the priorities, the citizenship and the democracy in the municipal sphere, because the citizens are the ones that more know its reality, the deficiencies of its community and can point with precision the priorities of its context. The popular participation in the public administration is of utmost importance for the planning. In the measure where, the citizen participates the proper one discovers that its constitutional performance allows it to be a transforming and innovative agent of public politics, beyond acquiring ampler vision on the functioning of the administrative machine in the attainment of resources and the application for the municipal investments. He is participating and knowing that the citizen collaborates with the formation of a budgetary process. This participation and knowledge take the citizen to perceive more intrinsically than the tax that paid it is transformed into services, good and public works, making with that he is more intent on the form as are managed and expense its money of contributor, preventing that many managers use excuses how much the application of the resources if esquivando to carry through workmanships and to invest resources to cure the vulnerability of social and ambient the cities in investment, using as justification the budgetary forecasts or the absence of it.