Municipal Public Spending: Comparison Between The Meso-regions And The Metropolitan Area Of Rio Grande Do Norte [gasto Público Municipal: Comparativo Entre As Mesorregiões E A área Metropolitana Do Rio Grande Do Norte]

The discussion about finances in Brazil gain new theoretical scope as a result of the Federal Constitution (CF) of 1988, which institutionalises the decentralisation-Union's resources and competences to other subnational entities in Brazil and more particularly from the enthronement of Fiscal Accountability Act (LRF) in force since May 2000. As government finance Advisor, the LRF has shown Brazilian high importance to public-sector actions. However, there is still on the discrepancy between the regulatory framework and the actions of the various public administrations. That said, the paper aims to analyze the quality of public spending municipal in Rio Grande do Norte (RN), taking as a reference the meso-residents of RN and the metropolitan area, in the year 2010. To this end, resorted to public sector economy theory, especially the discussion of municipal expenditures and then to the empirical approach, sought information from the National Treasury Secretariat (STN). As a method of analysis, has built up an indicator of quality of public spending (IQGP) Hall from the information of current expenditure in headings of high level of importance to the social actions. The main results show that the residents of RN mesorregiões and the metropolitan area had reduced quality Christmas in municipal spending, revealing the need for an institutional orientation able to improve the applicability of public resources to the inhabitants of the State of RN.3