This article analyzed the budget planning of the State of Pará from 2020 to 2023, focusing on
the implementation of the Thematic Program "Environment and Territorial Planning" within
the Multi-Year Plan. The relevance of this topic stems from the sensitivity of environmental
protection in Brazil, which is vulnerable to the political convictions of managers, as
highlighted by the Supreme Federal Court (STF) in ADPF 651. However, there is little
discussion about the influence of the Executive Branch on the enforcement of the right to a
balanced environment through financial activity. A qualitative and quantitative methodology
was employed, with an exploratory approach, through a bibliographic and jurisprudential
review on the state's duty to protect the environment and how the state's financial activity
develops to enforce this right. The research included an analysis of Pará's budget cycle within
the Thematic Program, examining the 2020-2023 Multi-Year Plan, the Budget Guidelines
Laws, and the Annual Budget Laws. It was found that the budget allocated to environmental
issues increased by 101.6% compared to what was initially planned in the Multi-Year Plan,
but only 35.7% of these funds were actually executed. Despite this, some physical targets
exceeded expectations, with deliveries over 400% of the planned amount, suggesting a
possible underestimation of the expected outcomes.
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