Silva, Maurício Corrêa daRamalho, Caio Ruan Costa2025-08-182025-08-182025-07-07RAMALHO, Caio Ruan Costa. Eficácia da despesa orçamentária (2020/2024) dos municípios da região metropolitana de Natal/RN com o suporte da teoria do contribuinte/usuário dos recursos públicos. Orientador: Maurício Corrêa da Silva. 2025. 35f. Trabalho de Conclusão de Curso (Graduação) - Curso de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2025.https://repositorio.ufrn.br/handle/123456789/65182The public budget, understood as a planning and management tool that expresses government priorities and actions in financial terms, is essential to ensure the efficient allocation of public resources. In this context, the present study aims to analyze the ideal and actual situation of the efficacy of budget expenditure execution in the municipalities of the Metropolitan Region of Natal/RN, during the period from 2020 to 2024, based on the Taxpayer/User Theory of Public Resources. The research used secondary data extracted from the Summary Report on Budget Execution (RREO), available in the SICONFI system, and considered the ratio between committed expenditures and the updated budget allocation. The methodology adopted enabled the measurement of municipal public management efficacy through indexes comparable to the ideal situation, represented by the value 1. The results showed that the municipalities of Arês, São José de Mipibu, and Vera Cruz presented the best average performances, with ratios above 0.95, indicating strong alignment between planning and execution. In contrast, São Gonçalo do Amarante had the lowest indexes, with an average below 0.57 in all years, highlighting poor management capacity. It was also observed that the best overall results were recorded in the year 2024, signaling a recovery of administrative efficiency after the impacts of the COVID-19 pandemic. The analysis reinforces the importance of budgetary efficacy as a tool for evaluating fiscal management and meeting social demands.pt-BRAttribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Eficácia da despesa públicaOrçamento públicoTeoria do Contribuinte/UsuárioGestão fiscalMunicípiosbachelorThesisCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS