Silva, Maurício Corrêa daRocha, Maria Daiane2019-11-252021-10-012019-11-252021-10-012019ROCHA, Maria Daiane. Análise dos resultados primário e nominal dos municípios do Estado do Rio Grande do Norte (RN), no período de 2016 a 2018. 2019. 54f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2019.https://repositorio.ufrn.br/handle/123456789/41445The Fiscal Responsibility Law (FRL) was used as a management tool for all governments, as a way of establishing a responsibility for public management. The Budgetary Guidelines Laws establish control mechanisms capable of achieving fiscal balance. Among these mechanisms, the primary and nominal fiscal results stand out. This research aims to analyze the primary and nominal results and the need for financing of the municipalities of the state of Rio Grande do Norte (RN), from 2016 to 2018. This study used the Content Analysis method to examine the Primary and Nominal Results statements of the 167 cities of the state of Rio Grande do Norte, from 2016 to 2018. The data used were extracted from the National Treasury Secretariat's website (NTS). The results showed that, within the period analyzed (2016-2018), most of the cities of the Rio Grande do Norte had primary surpluses, ie, there was self-sufficiency of these entities prior to public resources to cover expenses. At the same time, most cities had nominal deficits, increasing the need for financing from creditors. It is important to highlight that only the cities of Natal and Messias Targino had nominal surpluses in the three exercises analyzed. It is concluded that the municipalities of the state of Rio Grande do Norte, for the most part, presented the need for financing to reduce their debt stock. This research contributes mainly to the reduction of informational asymmetry regarding the fiscal management responsibility of municipal managers.Resultado primário. Resultado nominal. Municípios do Estado do Rio Grande do Norte.Primary results. Nominal results. Cities of Rio Grande do Norte.bachelorThesis