Modelo para distribuição orçamentária municipal, baseado em critérios de sustentabilidade e desenvolvimento humano

Abstract

Government planning plays an important role in municipalities, with the local public sector acting in legal regulations and budget planning to achieve adequate levels of sustainability and human development. However, there is a gap in local governments regarding the integration of decision-making preferences considering these factors in budget planning. This research presents a multi-criteria model that seeks to structure the allocation of public resources in the municipalities, based on sustainability criteria integrated into the HDI-M (Municipal Human Development Index). For this, a selection of criteria was made based on the United Nations sustainability agenda for the specific cases of each municipal department. The multi-criteria analysis was structured to analyze criteria and alternatives to calculate replacement rates resulting from a compensatory feature of the problem. To assign weights to the selected criteria, the Simos method was used. The biggest weights were from the Department of Economic Development with 20.95% in the municipality of Pato Branco, and Housing and Collective Services with 24.21% in the municipality of Guimarães. Finally, the distribution of budget resources was calculated using a linear programming objective function. After structuring the model, it was applied in the municipalities of Pato Branco (Brazil) and Guimarães (Portugal) for analysis and discussion of results. The results found demonstrate an improvement in the maximization of the objective function and, consequently, in the distribution of resources. The differences found were up to 47.10% for the municipality of Pato Branco, and 223.56% for the municipality of Guimarães. The differences pointed out by the model can help in the budget planning of municipalities, especially considering aspects related to sustainable and social goals, such as the SDGs and the HDI. Also, they can help local public managers to make evidence-based decisions, developing the municipality and local governance more efficiently.