**Author details**

priority grades of the budget activities. It is the legal and specific restrictions of each activity that impose the minimum amounts of amounts of the budget activities. Both seek a balance of

The present proposal defines a process of modeling in linear programming for the Municipal Public Budget, whose aim is to offer the administrator with the tools necessary to optimize the application of the available public resources, considering the environment in which it is inserted. This environment brings subjectivity in the definition of priorities through Participatory Management (made by so-called actors in our model) and imposes constraints,

budget distribution, reconciling the will of the population and laws.

sometimes by the administration's own criteria, sometimes by force of laws.

**7. Conclusion and future works**

**Figure 6.** Minimum curves - intervals θ and γ.

**Figure 5.** Minimum curves: intervals β and γ.

198 Management of Information Systems

Plácido Rogerio Pinheiro\*, Teresa Cristina Neves de Pinho, Pedro Gabriel Calíope Dantas Pinheiro and Mirian Calíope Dantas Pinheiro

\*Address all correspondence to: placidrp@uol.com.br

Graduate Program in Applied Informatics, University of Fortaleza – UNIFOR, Fortaleza, CE, Brazil
