Vieira, Luís Manuel Esteves da RochaGuedes, Arthur Guilherme Marques2022-03-092022-03-092022-02-23GUEDES, Arthur Guilherme Marques. Orçamento público como instrumento de planejamento e controle na gestão municipal. 2022. 47f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/46480The present academic research sought to analyze, in Public Accounting, the Budget Guidelines Law (LDO) that guides the goals and priorities of the Multi-Year Plan (PPA) with the obligations of transparency in the management of public spending. The methodology developed was a documentary research of the Multi-Year Plan of the municipality of Parnamirim-RN, during the fiscal year 2018-2021, with a qualitative-descriptive approach. As a result, it was found that the public policies of the municipal management in Parnamirim-RN are being executed in a balanced way between planning and public budget, involving budget actions, determinants of the Budget Guidelines Law, with due adjustments to the Multi-Year Plan. It is concluded that the public policies of the municipality's management are carried out in a way that aims at balancing planning and the annual public budget.Attribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Contabilidade PúblicaGestão PúblicaOrçamento PúblicoPublic AccountingPublic administrationPublic budgetbachelorThesis