STUDY OF ENVIRONMENTAL MANAGEMENT IN THE PUBLIC BUDGET OF THE STATE OF PARANÁ

Abstract

This study environmental management as a research object. Analyzing what actions related to environmental management, public administration carries out within its budget process. To collect the data we used the Plano Plurianual (PPA), a Lei do Orçamento Anual (LOA) e a Demonstração da execução Física e financeira do orçamento (DEFFO). The actions identified were the ones with the discourse of environmental management or had their functional classification related to environmental management. The results found out that were identified 53 actions with environmental management features. The shares were performed by 11 agencies. The agency with the highest number of shares was executed at SEMA with 47.17% of the total. This is as expected by the survey as the purpose of the EMS is directly related to environmental management. However, the value set in the PPA for these shares was R$ 742,965,994.00, representing 7.62% of the total of 53 actions. The survey data show that the EMS presented an increase in the share of which was scheduled for his expenses in LOA State. Since in 2012 this share was 0.62% to 1.27% in 2015. However, the expenditure paid the participation of SEMA in state spending did not show the same increase. Since this participation was 0.49% and 0.51% in the years 2012 and 2015 respectively.