The emergence of the Public Budget is related to society's demands for greater control over the use of public resources, which is directly influenced by the way power is exercised and executed. Participatory Budgeting was born from this same perspective, but places citizens as an essential actor in the formulation of the budget, demonstrating the nuances of a participation methodology capable of improving the level of citizenship and social relations, supported by minimum access to knowledge of the techniques involved in drawing up, allocating and monitoring the Public Budget. Based on the conceptual analysis of Public and Participatory Budgeting, it will be shown how the practical application of the Participatory Budgeting methodology establishes mechanisms for popular participation in city management, the qualitative and educational improvement of citizens and the democratisation of the use of public resources.