Methodology and Information System for Evaluating Environmental Protection Expenditure Efficiency at the Local Level

Abstract

The paper presents a methodology and information system for evaluating the efficiency of current municipal environmental protection expenditures. The methodology and information system were approved by the Ministry of the Environment of the Czech Republic as a voluntary tool for municipal officials. The proposed methodological procedure for evaluating municipal environmental protection expenditures is based on a weighted assessment of multiple criteria. The procedure gives municipalities an instrument for assessing expenditure efficiency and addresses the three pillars of sustainable development: economic development, social development, and environmental protection. The methodology and information system can be used by other countries and municipalities to evaluate the efficiency of public spending at the local level. © IFIP International Federation for Information Processing 2013.