Assessment of municipal environmental protection expenditure: Case study in the Czech Republic

Abstract

Local authorities need simple economic tools and methodology how to evaluate public expenditure efficiency. There are a lot of ways for measuring efficiency of public expenditure however methods or economic tools which get actual information about efficiency of current public spending are rare. The paper presents new methodology for evaluating current municipal environmental protection expenditures based on a weighted assessment of multiple economic, social and environmental criteria. This methodology has issued from OECD methodology however it is a more complex tool and addresses the three pillars of sustainable development and following interdisciplinary approaches of Environmental Mainstreaming. The paper presents also case study, where is investigated environmental protection expenditure evaluation in the city of Brno, the second largest city in the Czech Republic. The results of this case study show the correct state of expenditure efficiency in the city of Brno and indicate possible improvements applicable for new investment to environmental protection and sustainable development.