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.
|
