Environmental Management and Public Budget: An Analysis of Public Expenditure Budgeted and Executed to Achieve Environmental Protection

Purpose: This study aims to analyze the implementation of the right to an ecologically balanced environment with a focus on environmental management and the public budget. Methodology: The bibliographic and documentary methodological approach allowed the comparison of budget values ​​by function and the descriptive analysis based on data collected from the official website of the state government. Results: The study of budget execution for the environmental function demonstrated that its procedures appear to be aligned, in general, with its planning. However, when compared to the participation of the environmental function in the general budget of the State, the amounts do not exceed 1% in any of the years of this study, and expenditures on general administration occupied a large portion of the budget planned and executed in the period. Therefore, the implementation of the right to an ecologically balanced environment is not considered a priority of public policies in Amazonas. Contributions: The analysis of the budgeted and executed values ​​in relation to the environmental management function in the State of Amazonas, which has the largest hydrographic basin and the largest coverage of humid tropical forest, in the period from 2020 to 2023, contributes to the academic discussion by identifying how state investments behave in relation to spending on environmental preservation and management.

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Publication Details

Journal
Revista de Gestão Social e Ambiental
Published
2025-01-16
DOI
https://doi.org/10.24857/rgsa.v19n1-061
Primary Topic
Fiscal Policy and Economic Growth
Type
article
Field-Weighted Citation Impact
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article

Environmental Management and Public Budget: An Analysis of Public Expenditure Budgeted and Executed to Achieve Environmental Protection

Victor Godeiro de Medeiros Lima, Nyalle Barboza Matos, Leandro Marcondes Carneiro, A Magalhães et al.
Revista de Gestão Social e Ambiental
Fiscal Policy and Economic Growth
article

Environmental Management and Public Budget: An Analysis of Public Expenditure Budgeted and Executed to Achieve Environmental Protection

Victor Godeiro de Medeiros Lima, Nyalle Barboza Matos, Leandro Marcondes Carneiro, A Magalhães, Fabio de Freitas Servalho
article en

Abstract

Purpose: This study aims to analyze the implementation of the right to an ecologically balanced environment with a focus on environmental management and the public budget. Methodology: The bibliographic and documentary methodological approach allowed the comparison of budget values ​​by function and the descriptive analysis based on data collected from the official website of the state government. Results: The study of budget execution for the environmental function demonstrated that its procedures appear to be aligned, in general, with its planning. However, when compared to the participation of the environmental function in the general budget of the State, the amounts do not exceed 1% in any of the years of this study, and expenditures on general administration occupied a large portion of the budget planned and executed in the period. Therefore, the implementation of the right to an ecologically balanced environment is not considered a priority of public policies in Amazonas. Contributions: The analysis of the budgeted and executed values ​​in relation to the environmental management function in the State of Amazonas, which has the largest hydrographic basin and the largest coverage of humid tropical forest, in the period from 2020 to 2023, contributes to the academic discussion by identifying how state investments behave in relation to spending on environmental preservation and management.

Revista de Gestão Social e AmbientalVol. 19(1)
Universidade do Estado do Amazonas (BR), Universidade Federal do Amazonas (BR)
Openalex Percentile: Top 99%
Fiscal Policy and Economic Growth
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