ANALYSIS OF THE DIMENSIONS OF SUSTAINABILITY IN MUNICIPAL BUDGETS IN THE METROPOLITAN REGION OF PARAÍBA VALLEY AND NORTH COAST, SÃO PAULO

DIMENSIONS OF SUSTAINABILITY IN MUNICIPAL BUDGETS IN THE METROPOLITAN REGION OF PARAÍBA VALLEY AND NORTH COAST - SP

Abstract

The sustainable approach to municipal budgets shows the social, economic and environmental reality of public governance. Thus, this research aimed to analyze the municipal budget executions of the Metropolitan Region of Paraíba Valley and SP North Coast (RMVPLN), identifying expenses paid to the Social, Economic and Environmental Dimensions (Triple Bottom Line - TBL) and correlating the data collected with the GDP, IFDM and population of these municipalities. Thus, a documentary research, relative to 2019, was carried out on the Transparency Portal of each municipality and the São Paulo State Audit Court. The results showed a great disparity in the indices of expenses paid both internally in the dimensions and in the comparison of the averages between them (social - 57.57%; economic - 12.26%; and environmental - 2.36%). In the aggregate result of the TBL dimensions of sustainability, the cities of Jambeiro, Redenção da Serra and Piquete appeared as representatives of the highest percentage of resources allocated in the TBL dimensions; on the other hand, São José dos Campos, Jacareí and Pindamonhangaba were among those with the lowest percentage sums. Finally, the correlations pointed out that as the GDP, IFDM and Population indicators increase, the expenses paid at RMVPLN with aggregate sustainability decrease. It concludes by the importance of municipal budget planning and execution by public managers, either in better equalizing the application of expenses between the TBL dimensions, or by making more efficient and effective advertising of these expenses. Finally, future analyzes are recommended to generate a historical series.