Silva, Maurício Corrêa daAlves, Dyjeano Magayver Bezerra2025-08-052025-08-052025-07-07ALVES, Dyjeano Magayver Bezerra. Eficácia da execução orçamentária (2020/2024) da cidade de Recife (PE) com o suporte da teoria do contribuinte/usuário dos recursos públicos. Orientador: Maurício Corrêa da Silva. 2025. 34f. 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/123456789/65085Effectiveness in the public sector refers to the capacity of the public administration to achieve previously established results. This research aims to analyze the ideal and real situation of the budget execution effectiveness of the city of Recife/PE with the support of the Theory of the Contributor/User of Public Resources, in the period from 2020 to 2024. The data were extracted from the last two months of the Summary Report of Budget Execution (RREO) appendix 1 - Budget Balance. The results revealed that the effectiveness in budget management (revenues realized / expenses committed) had, in all years, real values higher than the ideal. However, the situation is not favorable for taxpayers, since the government failed to take action on their behalf due to the lack of issuing commitments. In the case of budget revenue effectiveness (revenues realized/updated revenue forecast), there was a deficit in revenue collection in all years. The actual values were lower than the ideal. This means that the amount actually collected was lower than what had been predicted; therefore, the municipality collected less than expected. In the case of budget expenditure effectiveness (expenses committed/updated expenditure allocation), the actual situation was lower than the ideal in all years of analysis. This means that several government programs were not committed (carried out). This result validates the effectiveness of budget management. For the effectiveness of financial resources used (expenses paid/revenues realized), the actual indicators were lower than the ideal. This means that the municipality failed to pay settled expenses, based on the analysis of the Budget Balance. If the issue of outstanding payments were included in the analysis, the results would be more deficient.pt-BRAttribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Contabilidade públicaOrçamento públicoExecução orçamentáriaEficáciaTeoria do contribuintePublic accountingPublic budgetBudget executionEffectivenessTaxpayer theorybachelorThesisCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS