Relatório de Sustentabilidade Aplicado a Gestão Pública: Uma Análise da CFEM Decorrente da Atividade de Mineração em Jaguarari/BA

Abstract

This article evaluates the resources allocated to the Mineral Exploration Financial Compensation (CFEM) of municipalities with mining activity, as a budget revenue proposing a Sustainability Report applied to the public sector with financial and socio-environmental emphasis. The work is embodied in Law 4,320 / 64 that governs Public Accounting, Resolution 1,268 / 2008 of the Bahia Municipal Court of Accounts and the Fiscal Responsibility Law, and highlights the need to comply with the principle of publicity. The research is descriptive, documentary, bibliographic, exploratory by means of a case study in the municipality of Jaguarari / BA, based on the Social Balance model. The studies conclude that the current accounting legislation does not meet the requirements of Public Management, and must fulfill the requirement of Resolution 1268/2008 and that proposing a Sustainability Report applied to the public sector for municipalities with mining activity will contribute to transparency and reduction of the impacts that involve mining activity.