摘要：This work aimed the analysis of the volume of disbursement done in the environment function by the Brazilian federation members, within 2002 and 2011. To do so, vertical and horizontal analysis of the expenses with Environmental Management and its subfunctions have been done. It was noticed that there was an increase of expenses in the environmental area in the period, but there was decrease of representativeness, since the expansion did not occur according to the growth rate of the total expense. On average, the expenditure concerning environmental issues in relation to the average total expense of the states decreased in the period. The Environmental Management of the states that had the biggest representativeness in the period were the ones that least kept regularity in disbursement in relation to the average. The country presented increase of Environmental Management expenses in the period and tendency to keep on growing, though its representativeness is insignificant if compared to the total expense. It is concluded that, in spite of the fact that Environmental preservation and conservation are subjects very talked about today, it is verified that, financially, little is done to favor the effectuation of the environmental protection in Brazil, since the participation of the environmental management was small, fact evinced in the analysis results.
关键词：Brazilian states; vertical and horizontal analysis; Environmental Management. environmental public expenses; sustainability
