Gestão municipal e agenda 2030: análise do cumprimento dos objetivos de desenvolvimento sustentável (ODS) no município de Campina Grande, a partir das informações orçamentárias.

Abstract

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.