Uma Visão sistêmica do controle dos créditos adicionais na política ambiental do executivo paraense

Abstract

The research addresses how the Court of Auditors of the State of Pará acts in the control of budgetary changes related to environmental policies, in order to identify whether there is a preponderance of the strictly legal perspective and a weakness in the inspection of environmental management actions regarding the reach of the highest benefit and lower cost in the optimal allocation of resources. For a better understanding of the complexity of society, the study considers the theoretical conception of the systemic view, having Niklas Luhmann as one of the main theorists, whose objective is to verify the exercise of control of additional credits by the Government of the State of Pará to promote associated actions the preservation and conservation of the environment. With Pará as a spatial delimitation, the time frame of the research is four years, considering the period of the 2016-2019 Multiannual Plan. Environmental policies are part of a list of rights dealt with in the Federal Constitution of 1988 and that must be implemented by the State with a view to preserving an ecologically balanced environment for present and future generations. To this end, the State plans and executes public policies using the budget and other regulations, with the necessary flexibility in planning via additional credits. The performance of the Court of Auditors, in the control of budget execution, promotes such policies in line with the constitutional principles that guide public administration, associated with compliance with legality as a requirement for the public manager to conduct government actions, although not sufficient, since the current principles have strengthened functions such as guiding and teaching the courts of accounts, considering that public resources are scarce and must be used in order to provide the effectiveness of public policies. From the perspective of normative progress and evolution of the approach of external control over additional credits, efficiency must be guaranteed in the administrative political system as a way of sealing off inappropriate means of tasks in which the minimization of product costs occurs and allows the maximization in the combination of inputs. In this sense, given the complexity of modern society, the heuristic approach was the approach for a better understanding of the role of the Court of Auditors in the involvement of communication with the public administration in the implementation of environmental actions for the defense and preservation of this from the perspective of legality and efficiency.