http://lattes.cnpq.br/2159261886611745; GARRIDO, Luan Dantas.
Resumo:
Going beyond expectations of only forecasting revenues and fixing expenses for a
financial year, the public budget can be used as a management tool capable of assisting
the public administration in analyzing the implementation of the Sustainable
Development Goals (SDGs). In this context, the objective of this study was to analyze the
municipal public management in terms of compliance with the SDGs in the city of
Campina GrandePB,
based on budget information. Therefore, an exploratory study was
carried out, characterized as a case study and with a qualitative and quantitative approach,
in which, through secondary data obtained from the Monitoring System for Management
of Resources in Society (SAGRES) of the State Court of Auditors of Paraíba (TCEPB)
and of the Annual Budget Laws (LOA) of the Municipality of Campina Grande (PMCG)
from the year 2016 to the year 2020, it was found that during the study period there was
a quantity in the PMCG public budget significant government actions aimed at meeting
the SDGs, equivalent to more than 70% of the total. More than 900 million reais were
earmarked for these actions in all the years studied, corresponding to more than 60% of
the credits approved. Added to these initial allocations, additional credits in excess of 110
million reais were authorized, which increased the budget execution limit for the
municipal public administration. However, 28% of available credits were canceled
annually by the PMCG, on average. Thus, after surveying the total available credits, it
was found that, on average, 92.62% of the total authorized amount were committed per
year, confirming, in general, that there is a positive trend that until 2030 the PMCG
leverage the various actions already developed in the municipality towards the fulfillment
of the SDGs.