O meio ambiente no orçamento público : a contribuição dos tribunais de contas para a efetividade das políticas públicas ambientais

Abstract

The worsening socio-environmental crisis and the scarcity of financial resources interfere with the realization of fundamental rights, including the fundamental right to an ecologically balanced environment. Moreover, the realization of fundamental rights implies the implementation of public policies, which must be provided for in the public budget. With the general objective of demonstrating that, for the promotion of the fundamental right to an ecologically balanced environment, the existence of norms, budget forecasts or even judicial decisions on the subject is not enough, but the evaluation and monitoring of these by external control is necessary, this paper analyzes how the Courts of Auditors, in the exercise of the constitutionally assigned powers, can act for the realization of environmental public policies provided for in the public budget, making use of bibliographic and documentary research for such. The specific objectives established were: the analysis of the socio-environmental crisis and the Rule of Law in the Anthropocene; the role of the public budget in the Socio environmental Rule of Law; the study of environmental public policies in the public budget; and the performance of Courts of Auditors in favor of the effectiveness of environmental public policies provided for in the public budget. And, that the existence of audit systems and the monitoring of the Courts of Accounts in the context of the execution of the budget can contribute to the improvement of the implementation of the environmental public policies foreseen in the budget in all phases of the budget cycle, from the inclusion of the budget to o subsequent follow-up, especially through environmental operational audits. In this sense, we also emerge and are remodeled new procedures for the performance of the Audit Offices, such as the coordinated environmental audits, the incorporation of the Sustainable Development Goals of the 2030 Agenda to the accounting process and even the possibility of model development the sustainable budget will be fomented by external control. Applying the deductive method, it was concluded that, considering that the budget execution and the rendering of accounts for the use of public resources are legal-constitutional duties, the Courts of Auditors, through measurement parameters, record of the budget monitoring can contribute to the evaluation of the results of governmental public policies, as an important ally for the effectiveness of environmental public policies provided for in the public budget.