The application of the Participatory Budget (PB) allows citizens to participate in the decision-making process of their local government budget. In order to implement PB, theoretical guides and models have been created to focus on ensuring public participation. This article compares a theoretical model based on an extensive bibliographic review, with the PB application of a rural municipality using the qualitative analysis software of qualitative data Nvivo. The application provided evidence contributes to the improvement of the participation mechanism on the rural areas, due to its particularity, the theoretical model cannot be fully applied.