Resultado Fiscal e Endividamento Bruto em Prefeituras dos Maiores Municípios do Nordeste.

The control of public finances is an essential element for the efficiency, effectiveness and effectiveness of public management. The balance between what is collected and what is spent is essential in Public Administration, it is relevant information for society to know how much is being collected and destined to areas that directly affect the daily lives of citizens. The general objective of the study is to analyze the budget efficiency, through the fiscal result and public indebtedness. From the point of view of its nature, the research is classified as applied. Regarding the approach to the problem, the quantitative method was used, with an exploratory purpose. The technique used for data collection was documental research. A documentary research was carried out. All municipalities in the interior of the Northeast Region, which are not capital cities, with populations between 300,000 and 700,000 inhabitants were part of the sample. It was noticed that given the municipalities that were part of this sample, they have indebtedness, however, Campina Grande, Mossoró and Camaçari are the cities that have the highest indebtedness, especially Campina Grande, which presents results above 70%. The best results were observed in the municipalities of Caucaia, Paulista and Feira de Santana, respectively. [ABSTRACT FROM AUTHOR]