Voluntary Transfers from the Union to Brazilian Municipalities: analysis of execution of resources in policies for the sector of solid waste

This work aims to analyze the administration of Voluntary Transfers from the Union (Brazilian Federal Entity) resources to Brazilian Municipalities in public policies for the Sector of Solid Waste. The object of investigation is a specific thematic program of 2012-2015 Federal Pluriannual Plan (PPA Programa Plurianual). Budgetary and financial information was obtained from the Ministry of Planning, the General Comptroller of the Union, and Federal Senate database. The results found from comparative analysis between executed and authorized resources in PPA validity indicate that, despite financial support by Federal Government, the allocation of such resources have not been implemented in municipal sphere. This situation derives from some conjugated factors political and technical constraints, which reflect negatively on these resources application and contribute to non-compliance with the Law of National Policy of Solid Waste.