Donato, Igor Thierry da SilvaPereira, Hidemberg Luiz de Assunção2023-12-272023-12-272023-12-15PEREIRA, Hidemberg Luiz de Assunção. Transferências intergovernamentais: uma análise acerca da dependência dos municípios da microrregião do leste potiguar referente ao fundo de participação dos municípios. 2023. 31 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2023.https://repositorio.ufrn.br/handle/123456789/57017This research sought to analyze the level of dependence of municipalities in the microregion of the State of Rio Grande do Norte called East Potiguar in relation to the Municipal Participation Fund - FPM between the years 2019 to 2022, a period in which the COVID pandemic occurred -19. The Municipal Participation Fund is of great importance within the municipal public budget, in terms of the structure of total revenue collected. An analysis was carried out of the FPM's participation in relation to the total budget revenue collected. It was possible to identify that the municipalities in the east of Rio Grande do Norte have rates of dependence on the FPM in the range between 12% and 71%, which represents a wide variety in dependence on intergovernmental transfers, which demonstrates a difference between the economies of the municipalities in this region of the State . It was possible to identify that the vast majority of municipalities in eastern Potiguar have medium or high dependence, with a considerable part coming from resources from intergovernmental transfers, with the main factor being the size of the municipality's population, its location (whether capital or not), as well as well as its economic development.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Transferências intergovernamentaisFundo de Participação dos Municípios - FPMDependência financeiraRio Grande do NortebachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS