**7. Conclusion and future works**

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

The proposed model confronts the subjectivity of the problem using the method of analysis of multicriteria, in which the actors define the scale of priorities, by comparing the attractiveness of the Government activities. It treats the constraints imposed through a linear programming modeling, in which the limits of applicability of the budget are decided and the objective function meets the scale of priorities defined by the actors.

The case study showed the applicability of the model, since it defines the value of each endowment, thus distributing the budget resource [7–9]. The model presented was constructed from impositions to the municipal public budget, since we used, as a case study, the data of the City Hall of Fortaleza. But we understand that the proposed method can be applied to any of the spheres of Government, since the federal and state budgets must be correctly distributed by the different and respective Government Programs. The modeling should follow the same principle of use of the two scientific methodologies, through the definition of scale of priorities through the multicriteria analysis, and the definition of limits and legal restrictions based on the norms of the federal or state, respectively, or both, if applicable. We emphasize that the critical point of our proposal is precisely in the construction of the scale of priorities by actors who defend the value system they stand for, since they must, necessarily, reach a consensus so that the considered value is represented in the model.
