Orçamento público para o meio ambiente: uma análise dos gastos orçados e realizados pelos municípios da região metropolitana de Fortaleza/CE, no período de 2008 a 2012

Abstract

This monograph presents an analysis of the expenses calculated and carried through in environment in the cities of the Region Metropolitan of Fortaleza/Ce, in the period of 2008 the 2012, in order to identify to the sum of resources destined for the a public administration of these cities to the protection of the natural resources. To guide the research, the theoretical referential developed excellent aspects on public budget, Social Responsibility and Ambient Accounting. The developed study it is of the type exploratory description. It was still used, of the documentary research, where the municipal budget was essential for the conclusion of the results. The analysis of the expenses for the ambient function in the period demonstrated that these expenditures are unstable and very low. Considering the master budget, the majority of the cities evidences, on average, less than 1% of its expenditures for the Ambient Management. Chorozinho and Pindoretama if detach for presenting 0% in all the periods, demonstrating total indifference. But Fortaleza and Maracanaú present greater participation, being above of 1% of the somatório of its expenditures in all the moments. The society is suggested that, based constitutionally, both participative, in intention to demand of its public managers, the establishment of programs and directed actions to guarantee the balance and the maintenance of the natural patrimony.