Sustainable budget: a critical analysis of the budget management of Paragominas-PA (Brazil) in relation to the SDGs

Abstract

The study critically analyzes the budget management of the municipality of Paragominas-PA between the years of 2013 and 2023, verifying its alignment with the UN 2030 Agenda and its national adaptation, the SDG Brazil Agenda, focusing on fiscal, social, and environmental sustainability. The key issue lies in the inconsistency between the institutional discourse of sustainability and the effective execution of public resources. The objective of the research was to measure budgetary performance and identify gaps that compromise the effectiveness of municipal policies. Methodologically, a documentary and comparative analysis of secondary data from SICONFI, RREO, and the Pará Sustainable Development Index (IDSPA) was carried out, allowing for an assessment of the degree of integration between municipal actions and the SDG goals. The results indicate that, although 86.7% of the budget was executed, R$ 1.09 billion was not invested in priority areas such as health, sanitation, and environmental management. Challenges related to low institutional capacity and the fragmentation of public policies persist. It is concluded that progress toward local sustainability depends on innovation in budgetary governance and the consolidation of integrated planning and monitoring mechanisms.