O monitoramento do orçamento do governo do Distrito Federal sob a ótica da política ambiental : 1990-2010

Abstract

In Brazil, the state has historically been very competent and effective in accomplishing the collection of taxes, and paradoxically, lavish and wasteful in the allocation and application of funds raised for the supply of products and services to citizens and to protect the environment. Through library research and documentation, we sought to conduct the survey data relating to the use of budget resources allocated to the GDF in environmental management, from 1990 to 2010. The objective was to evaluate the effectiveness and efficiency in implementing environmental programs. We used primary data on budget execution and financial bodies responsible for implementing environmental programs and quantitative and comparative analysis was carried out in light of the environmental public policy the district. The comparison with the Federal Government, states and municipalities showed that the DF average was below that of three federal units in the percentage of use of resources in relation to the total. Comparing the functions of government in which the GDF has allocated resources from 2000 to 2010, the Federal District environmental management ranked 16th out of a total of 23 functions performed. In the analysis of efficacy, we evaluated the Planning and Programming Expense - PPD Financial and Operating Expenditure Capacity - COFD according to criteria adapted from ABOP. Only in 2004 the Planning and Programming of Expenditure were considered effective. As for the Operational Capacity of Financial expense, all periods analyzed were considered effective. Among the recommendations, we emphasize the need to comply with existing environmental legislation, the professionalization of the areas responsible for the cycle of public expenditure management, the standardization of the information contained in the instruments of government planning and monitoring and full transparency in conducting public expenditure.