State and Urban Structure: Study of Financing Mechanisms for the Implantation of Sanitary Landfills in Small Municipalities in Brazil

The objective of this study is to identify possible financing sources for the implantation of sanitary landfills in small municipalities in Brazil. It also seeks, through a preliminary study, to verify the extent to which there are financial resources, whether from the state or of private origin, capable of leveraging, in the context of small cities, the works necessary to fulfill the objectives established in the National Plan of Solid Waste, which falls under Law no. 12,305, August 2, 2010. The initial assumption with regard to financing is that while there are suitable alternatives to meet the needs and demands of municipalities, there are inconsistencies between the institutional entities of the Brazilian federation, and efficiency in the implementation of the sanitary landfills that need to be improved in the federative agreement. The research question is situated in a theoretical framework that can be categorized as analysis of public policy. The study is of a qualitative approach. The relevance of the theme lies in the benefits that achieving a landfill would provide to the environment and public health in Brazilian cities. The result of the test indicates possible viable options of official resources for the execution of sanitary landfill implantation carried out by local governments of cities with up to fifty thousand inhabitants. Keywords— Municipality. Federation. Source of financing. Landfill. Public policy.

means that more than 81,258 tons of waste per day are going to an inappropriate place (BRAZIL, 2015c).
This situation is worse in small towns. A survey by the Brazilian Institute of Geography and Statistics -IBGE points out that 67% of municipalities with up to 50,000 inhabitants maintain final disposal of municipal solid waste (MSW) improperly in dumps or controlled deposits. Brazil has 5,570 municipalities and of those, 4,918 are in the range of up to 50,000 inhabitants, so it can be concluded that there are 3,295 cities without adequate landfills. 32.28% of the population lives in these cities, representing 65,996,669 Brazilians (BRAZIL, 2015e).
The NPSW has four ambitious goals: close urban landfills by the end of 2014; send only non-recyclable waste ii to landfills; invest in selective collection, recycling and reuse, and; implement reverse logistics iii . The objectives have not been achieved in this initial period.
The achievement of the goals set out in the NPSW by municipalities, especially small ones (population less than 50,000), was compromised by the lack of budgetary resources. Statistics produced by the National Confederation of Municipalities (2015) confirm that municipalities have been failing to receive considerable resources as a result of Union Revenue Decoupling (URD iv ) and due to the federal tax exemption fiscal policy, adopted by Brazil in 2008.
Grievances of the URD are added to an excessive concentration of financial power in the hands of the Federal Government, identified in Table 1; since the decoupling increases the tax burden of social and economic financial contributions, it only enhances th e negative effects to the federal pact and to the necessary distributive balance between resources and obligations of federal entities. The balance of the National Public Sector, in 2014, released by the National Treasury of the Ministry of Finance shows that, of all taxes collected in Brazil, 66.63% go to Union coffers, 26.59% is allocated to the States and only 7.78% belongs to the 5,570 municipalities. After the division of resources among federal entities (the Union for the states and municipalities and the State for their respective municipalities), because of the federal pact, explained below, this picture changes, but not to the point of reversing the percentages significantly. (MULTI CITIES, 2016).
All these data and information explain the difficulties for the municipalities, especially the smaller ones, with regards to their real capacity to sustain obligations and duties compared to the competition of the State, the Union or agents in the private sector.
Thus, the present study seeks to verify to what extent there are financial resources, whether through the state or of private origin, that are able to leverage, in the context of small towns, completion of the work required to fulfill the objectives set out in the National Plan for Solid Waste mentioned in Law No. 12,305 from August 2, 2010. The initial assumption is that there are financial alternatives able to meet the needs and demands of these municipalities. The relevance of the issue is found in the benefits that the realization of a landfill provides for the Brazilian cities' environment and public health.

II. IMPLANTATION OF LANDFILLS IN CITIES: PUBLIC POLICY?
The aim here is to place the issue of landfill implementation in small towns within a theoretical framework that serves as a reference to examine issues related to financial sources and their consequent attachment to the planning and public budgeting processes.
Heidemann (2009) argues that when the economy was in crisis, during the gap between the two world wars, states and governments had to promote the development of societies. In this sense, the political action of governments in the market, identified by liberals as intervention, occurred in two ways: by creating laws that laid out specific directions, from political order to economic initiatives (regulatory action); and direct state involvement in the economy (business function). This is where so-called government policies arise that were later conceptualized as public policy.
The development of a society in political and administrative terms, results from decisions made and implemented by the governments of national, su bnational and supranational states in conjunction with the other forces of society, especially market forces. These decisions and actions of government and other social The author makes it clear, however, that the safest notion of public policy depends on the meaning and scope of the term "policy". The term policy has several meanings. As a more operational meaning, policy is conceived as actions, practices, frameworks, and guidelines, based on laws and undertaken as state functions through the government, to address general and specific issues of society. In this concept of public policy, the state exercises its more practical and direct presence in society, particularly through planning, which requires policies previously defined either generally or horizontally (economic policy), or those with a sectoral impact (health and sanitation policies, for example).
Other researchers have also contributed to the composition of the definition of public policies. Easton apud Heidemann (2009, p. 29) says that public policy means "the official allocation of values for an entire society." H. Lasswell and A. Kaplan define public policy as "a program designed with goals, values and practices" (cited by HEIDEMANN, 2009, p. 29). Thomas R. Dye, "Public policy is whatever governments choose to do or not to do" as cited by (HEIDEMANN, 2009, p. 30). Bucci (2006) in the pursuit of building a concept of public policy in the field of law, proposes that public policy is the government program of action that results from a procedure or set of legally regulated procedureselectoral procedures, planning procedures, government proceedings, budget procedures, legislative processes, administrative proceedings, judicial processto coordinate the means available to the state and private activities, to carry out socially relevant and politically determined goals. As an ideal type, public policy should aim at achieving defined goals, expressing the selection of priorities, the means necessary to achieve it and the period of time after which achieved results are expected.
For Heidemann (2009, p. 31), "a perspective of public policy goes beyond the perspective of government policies, to the extent that the government, with its administrative structure is not the only institution serving the political community, that is, promoting public policy. "Thus, an association of residents, non-governmental organizations (NGOs), concessionaires and other civil society associations are also included among agents of public policy.
Moreover, under the capital's social function, the entrepreneur himself and executives of private companies may be agents of public policy, within their social responsibility. Thus, society, in order to enjoy the public services it needs, can no longer rely on the state alone in its traditional sense, since other actors can take the initiative to assume governance functions to solve problems of common nature, always under the essential coordination of government in a co-production of public good (HEIDEMANN, 2009).
Public policies are developed, according to Heidemann (2009), from a conceptual cycle comprising at least four steps: policy decision to address previously studied social problems; implementation, because without actions policies are merely good intentions; verification of demand (whether or not the parties initially interested in the policy are satisfied), and; evaluation of policies with regard to their continuation, improvement, redesign or simple discontinuity.
Policy decisions reflect, to a greater or lesser degree, the theory of collective decisions, the core of the modern theory of democracy that Bobbio speaks of (2000), and the public good which gives substance to the majority of decisions is the development of society in its various definitions and socio-political dimensions. The phase of the implementation of public policies has not received due attention by academic studies. According to Kurt D. Cline (cited HEIDEMANN, 2009), the problem of implementing a policy should be conceived as an effort to obtain cooperation between persons required to promote them, and not merely as a management challenge to provide the best conditions for communication between such people. This means that "cooperation presupposes a decision-making approach of a participatory and dialogic nature, not just a managerial approach of communicative efficiency" (CLINE cited HEIDEMANN, 2009, p. 37).
According to Heidemann (2009), in order to evaluate the degree of satisfaction produced by a particular policy, it is necessary to verify the impact of the program or project on the targeted public because these beneficiaries are the creditors of satisfaction and accountability and thus, they should be the main concern of the managers of the programs/projects undertaken. Quality of service depends largely on the direct and transparent relationship between service providers and their respective beneficiaries.
The formulation of public policy can also be seen from the perspective of the actors involved and their forms of action and interaction. This is the theme of the the Americas. The focus of this report is not the content of public policy, or its effects on important economic and social variables, but the process by which these policies are discussed, approved and implemented, especially the form of interaction between the actors involved (STEIN et al., 2007). In capitalist, democratic countries with a presidential system of government, as is the case of Brazil, the process of adoption and implementation of public policies occurs in socio-political spaces that include the participation of a variety of actors, such as presidents, his ministers, technicians, voters from small rural communities, going through congressmen, judges, leaders of opinion, businessmen etc. The complex interaction between these actors is influenced by the institutions and each country's political practices, which helps to explain why the reforms are lasting in some countries, why some countries are able to change easily with policies that are not working well and why some adjust better than others when circumstances require. In addition to the political institutions and practices, the report also points to other factors that influence the quality of economic and social policies: history, beliefs, and the attitudes of citizens and leaders (Stein et al., 2007).
The Inter-American Development Bank Report reveals that the effectiveness of public policies depends on how are discussed, approved and executed. So rather than focusing on the substance and direction of certain policies, the report focuses on the critical processes that shape these policies, putting them into practice, from conception to implementation, and how they are supported over time.
This comes from the premise that the processes of discussion, negotiation, approval and implementation of policies can be as important as the specific content of the policies themselves. Adopting a strictly technocratic approach in policy formulation certainly suppresses these stages of discussion, negotiation, approval and implementation, incorporating in its essence the disorderly world of politics. The report considers the political process and policy formulation to be inseparable, and if this reality is not taken into account when promoting any policy change, there is the risk of failure and frustration (STEIN et al., 2007).
This report highlights the idea that the policymaking process is a dynamic game among actors that interact in what can be called arenas. Some actors are official, such as political parties, chiefs of the executive branch, government teams, legislatures, courts and other bureaucratic officials, and their roles in policy formulation are set forth in the Federal Constitution and subsidiary legislation.
Governors and mayors , as leaders of sub-national (or sub-regional vii ) governments, are also domestic policymaking game players, both in their function of implementing policies, and in their political function within parties and the party system. Subnational actors can influence the process of formulating national policies through different channels. In the implementation phase, they can influence the obstruction, delaying or redefining of national policies, or they can also make use of some of their regional or local policies as strategic arms in negotiating with national authorities. Finally, the exact role played by subnational actors in the national policymaking process is dependent on their incentives and the formal and informal rules governing their involvement in this process (PAYNE; ECHEBARRÍA, 2007).
Judiciary power is becoming more important, both in public policies and the political landscape of Latin America, particularly in Brazil. Similarly, the relevance of the role of civil society actors in the formulation and implementation of public policies is notable, including: companies, the media, trade unions, social movements, academic scholars and experts (actors of knowledge); this can also be seen in the research findings of Payne and Echebarría (2007).
Thus, since the installation of sanitary landfills in small towns in Brazil, as required by law, presented as a public policy at the local level, it is necessary to examine how this connects with the process of public planning and budgeting and which financial sources can be identified in order to make it viable.

III.
PUBLIC POLICY AND GOVERNMENT BUDGET Public spending in Brazil follows a system of planning established by the Constitution of 1988. It is an integrated system based on the Multi-Year Plan -PPA, Budget Guidelines Law -LDO and Annual Budget Law -LOA, including legislation applicable to the Federal, State, Federal District and Municipality levels, which organizes state financial activity and instrumentalizes the achievement of government actions.
Government action is made possible by financial activity developed by each federal entity, understood as the process of acquisition, management and use of financial resources. The rationalization of this financial activity with regards to revenue, expenses, budget and public credit, are present in the planning and budget tools established by the Constitution.

International Journal of Advanced Engineering Research and Science (IJAERS)
[ This process leading to the programming of government actions is complex and involves a set of tools and factors that are not always directly controllable by the Government. On the one hand, there is the fact that public needs to be addressed by government action are endless, taking into account the complexity and diversity of the goals set out. On the other, the financial means available to the State are scarce. Given this extreme situation, unlimited needs versus limited resources, defining the actions needed to be reflected in public policy requires intense creative elaboration by governmental entities. Creative elaboration involves adapting and/or developing new ways to solve problems and how to overcome challenges in order to achieve positive results for the whole of society (individuals, households and businesses).
From the perspective seen in Complementary Law N o . 101, of May 4, 2000 (Fiscal Responsibility Law), which introduced into Brazil the responsibility of the institute in public management, government action requires planning, transparency, compliance to limits, fiscal balance, achievement of goals, cost control and evaluation of results.
Three forms of state planning are identified in Brazil, each with a specific focus: urban planning, whose goal is to organize the development of cities; planning as a tool to direct (or promote) the economic activity of the state, and; planning and budgeting techniques intended to regulate the financial activity of the state.
The ordination of the development of cities is the highlighted purpose for government planning. The urban development policy in Brazil is seen in Articles 182 and 183 of the Federal Constitution. This policy, which is performed by Municipalities in accordance with the general guidelines set out by the union, has as its objective the full development of the social functions of the city and to ensure the well-being of its inhabitants.
Each city's Master Plan, prepared by the municipal executive and approved by the local legislature, is the basic instrument of policy development and urban expansion. Law No. 10,257, from July 10, 2001, known as the City Statute, regulates articles 182 and 183 of the Federal Constitution.
Among the basic guidelines contained in the City Statute for the achievement of urban policy are: democratic management through participation of the population and organizations representing various segments of the community in the formulation, implementation and monitoring of plans, programs and urban development projects; planning the development of cities, the spatial population distribution and economic activities of the municipality and the territory under its area of influence, in order to avoid and correct the distortions of urban growth and its negative effects on the environment; integration and complementarity between urban and rural activities, in view of the socioeconomic development of the municipality and the territory under its area of influence.
Law No. 10,257, from July 10, 2001, also established the main tools that can be used to achieve the Foundation's goals. They are: national, regional and state planning of land use and economic and social development; planning of metropolitan regions, urban agglomerations and micro-regions; municipal planning, in particular the master plan, guidelines for land use and environmental zoning, a multi-year plan, budget guidelines and the annual budget; participative budget management; sectoral plans, programs and projects; plans for economic and social development; legal and political instruments; prior environmental impact assessment -EIA and prior neighborhood impact assessment -NIA. According to Mukai: The master plan is an integral part of the municipal planning process, as long as the multi-year plan, the budget guidelines and the annual budget incorporate the guidelines and priorities contained therein " viii (2005, p. 19) On January 1, 2003, the Ministry of Cities was created with the hope of combatting social inequalities, making cities more humanized spaces and increasing the population's access to housing, sanitation and transport. For this purpose, the Ministry encourages municipalities to create new practices of territorial planning and democratic management by releas ing funds and providing technical support to cities.
The second approach reveals the planning focused on modeling the economic development of the country and is provided for in art. 174 of the Federal Constitution. The state should exercise fiscalization, incentive and planning, which is binding for the public sector and indicative for the private sector. To achieve this function, the State, using specific regulatory framework, should establish the guidelines and bas is for planning balanced national development, which embody and make compatible the national, regional and sectoral development plans.
The three branches of state planning -urban planning, economic planning and control of the financial activity of the stateare integrated through the multiannual plan -MAP, the Budget Guidelines Law -BGL There is a key concept in this government planning and budget system, which is the program, considered the only integrating module between plan and budget. In terms of structure, the multi-annual plan ends in the program and the annual budget starts in the program, which integrates these documents from the outset, without the need, therefore, to seek reconciliation between diverse modules (BRAZIL, 2014th).
The program is the organizational tool of government action that articulates a set of actions that contribute to the achievement of a common predetermined goal, measured by indicators established in the plan, aimed at solving a problem or answering particular needs or demands of society. Organization of Government actions in the form of programs aimed at providing greater rationality and efficiency in public administration and increas ing the visibility of the results and benefits generated for society, as well as increas ing transparency in the use of public funds (BRAZIL, 2014a).
The process of implementation of landfills in Brazilian municipalities (including small ones), since it is considered a public policy, is set as a mandatory item of each City's Master Plan and the formulation and implementation of this project must take place in coordination with the cycle of these three government planning and budget tools. (from the Union to the states, Federal District and municipalities; from the state to the municipalities located in their territory). Secondly, there are loans that can be made through national and international financial organization fundraising. Thirdly, there are partnerships that can be implemented between the Public Administration and the private sector Intergovernmental transfers have their nature and content delimited according to the conceptual framework of the Federative Republic of Brazil, the name assigned to the country, which is formed by the indissoluble union of the states, the Federal District and the municipalities, according to Article 1 of the Constitution.

IV. SOURCES OF FUNDING FOR SMALL MUNICIPALITIES
The political and administrative organization of the Federative Republic of Brazil, comprising the union, the states, the Federal District and the municipalities, all autonomous, under the Federal Constitution, determines how public expenditures are financed and the distribution of costs between these federal entities, i.e. establishes the jurisdiction that each federal entity has to institute tributes (taxes, fees and contributions), to generate their own revenues as well as the duty of each one in terms of public policy. The Brazilian federal system is cooperative in nature. The meaning of this statement is as follows: the Union establishes and collects taxes within their jurisdiction; some of this revenue stays with her and the rest is distributed among the states, Federal District and municipalities, according to legal and constitutional determination. Each state, in turn, establishes and collects taxes within its jurisdiction; a portion remains with the state and the rest is shared between the municipalities situated in its territory. Therefore, the municipality establishes its own taxes, but the revenue remains fully within the municipality. Such division among each of these federal agencies is intended to take care of expenses which are also distributed among them, according to the Federal Constitution.
There are two types of union fiscal transfers: compulsory transfers which are subdivided into Constitutional xi and Legal xii , and Discretionary Transfers xiii , subdivided into four: voluntary transfers, those through civil society organizations, those by delegation and specific transfers. For the analysis of our study we will limit ourselves to the discretionary voluntary type of transfers -which are those that carry out the delivery of resources to Federative Entities for cooperation, assistance or financial aid, that are not based on constitutional or legal requirements. In other words, voluntary transfers are thus called because they depend With regard to loans, the National Bank for Economic and Social Development -BNDES supports and provides to municipalities, through the Integrated Multi-Sectoral Urban Project -IMUP, credit lines aimed, among other purposes, towards environmental sanitation, consisting of projects that have as their target water supply, sewage, solid waste and/or urban drainage (BRAZIL, 2015d).
With credit loans open to the public sector, in addition to compliance with the internal norms of the BNDES, the access to financing is established in Resolution No. 43 from December 21, 2001, from the Federal Senate, which regulates the carrying out of domestic and foreign loans, by the states, Federal District and municipalities, including the granting of guarantees, their limits and conditions of authorization.
With regard to partnerships between the public administration and the private sector, Di Pietro (2015) presents a set of technical and legal solutions based on Brazilian law that enable the execution of works and the provision of public services through competition of companies and/or non-state sector organizations.
The modalities of partnerships vary depending on the type of administrative activity to be developed by the Government. The author points out, in accordance with specific administrative laws, instruments of partnership, such as concession of public services, concession of public works, sponsored concession, administrative concession, the management agreement, the partnership agreement, etc. It is up to each municipality, according to their local peculiarities, to verify the suitability of any of these instruments according to their needs.
As a summary of the alternatives available, with which small municipalities can expect to enable their investments in urban infrastructure (including the installation of landfills), the following can be enumerated: (1) voluntary transfers originating from the Union or its respective state, which can be made through agreements and transfer agreements and require minimal (modest) financial contribution from the municipality; (2) public sector loans, long-term and subsidized financial trusts, offered by the main fostering state agency in the country, BNDES; (3) partnerships that can be made with companies and/or private sector organizations. It seems of fundamental importance the active force of actors participating in the cycle of public policies , utilizing their capabilities of articulation to make some of these public affairs become a reality, as is evidenced by the IDB report (STEIN et al., 2007). The National Policy on Solid Waste is established, providing for its principles, objectives and instruments as well as on the guidelines for integrated management and the management of solid, including hazardous, waste, for the responsibilities of generators and the public authorities and the applicable economic instruments. § 1st Public or private individuals or legal entities who are responsible, directly or indirectly, for the generation of solid waste shall be subject to compliance with this Act and to develop actions
Scheduling and implementing all the challenges of the law with the reality of Brazilian cities is not a simple task, rather it is complex, challenging and necessary.
For Municipalities two obligations with specific deadlines were determined as a result of the enactment of the National Policy on Solid Waste (NPSW). The first, with a deadline of August 2, 2012 was as follows: Art. 18. The preparation of a municipal plan for the integrated management of solid waste, as provided by this Law, is a prerequisite for the municipalities to have access to or control over the resources of the Union for the projects and services related to urban sanitation and solid waste management, or to be benefited by incentives or funding by federal agencies for this purpose (BRAZIL / NPSW/ 2010a).
The second deadline was August 2, 2014 for all municipalities meet "Art. 54 -The final environmentally sound disposal of non-recyclable waste". Or rather, the implementation and building of landfills in all Brazilian municipalities was expected to occur in a period of just four (4) years.
Few small cities managed to meet these deadlines, when the mayors of the country, along with the National Confederation of Municipalities -CNM -requested an extension deadline. The request of municipal officials was met through Senate Bill. -PLS 425/2014, which was approved and has already been sent to the House of Representatives for deliberation, extending incrementally, the deadline for municipalities to adapt to the project proposed by the Law. The project proposed: Capital and metropolitan municipalities will have until July 31, 2018 to end the use of dumping grounds. Border municipalities and those with over 100 000 inhabitants, based on the 2010 Census, can have the deadline extended until 2019. Cities with between 50 and 100 thousand inhabitants will have until July 31, 2020 and those with under 50 thousand inhabitants, have until July31, 2021. The Union will need to issue supplementary rules on access to federal funds for this kind of work (BRAZIL, 2014th, emphasis added).
All inconsistencies with regard to expenses and revenues determined by the Union to the Municipalities expose the lack of diagnosis of the Union, with its members of the federation, because the municipalities do not have today nor will in 2021, in this case, small municipalities, funds to cover the construction, installation, implementation and maintenance of landfills. Investment costs necessary for this project include, a priori, collection and transportation of waste, land acquisition, project design, environmental licensing and finally construction of the landfill.
Installation costs of landfills according to GVF -Getúlio Vargas Foundation and ABETRE -Brazilian Association of Waste and Wastewater Treatment Companies/2007 -corrected by the National Index of Construction Cost -INCC through 06/2014 xv , are divided into three phases: for installation -5% of the total investments in the landfill, for operation and maintenance -85% of investment (with an expected life of 20 years) and for the closure and post-closure -10% of investment. The estimated value for the implementation of a small Sanitary Landfill (100 t/day) is 5.2 million.
To contextualize the cost of implementation of a landfill in small municipalities, it is necessary to quantify these municipalities in Brazil and especially in the state of Rondônia, which is the subject of the proposed article, in Tables I and II.  The small municipalities with up to 50,000 inhabitants, identified in Tables I and II make up most of the municipalities in Brazil (88.15%) and in the state of Rondônia (86.55%). Of the total population,31.86% of Brazilians and 42.49% of Rondonians live in these municipalities. That being said, it is clear that the Solid Waste Public Policies aimed at the implementation of sanitary landfills in Brazil must necessarily go through these municipalities.
Therefore, it is important to consider the financial reality of these municipalities -would they have the necessary budgetary allocation in order to invest in the integrated management plan of municipal solid waste and the implementation of the landfills? Law No. 12,305/2010 establishing the National Policy on Solid Waste in Brazil did not consider this hypothesis, but forced all municipalities to implement Articles 18 and 54 of that legislation.
The financial scenario of the municipalities in general does not support this requirement, especially small municipalities. In Rondônia, the state with the second best per capita income in the Northern region of Brazil xvi also finds it difficult to perform NPSW as demonstrated in Table III, with the municipality Nova Mamore/RO and the description of its Available Revenue as an example xvii .  The reality described in Table III in the city of Nova Mamore/RO, is not an exception but the rule, because of the 45 municipalities with up to 50,000 inhabitants in the state of Rondônia identified and analyzed in Table IV, only an average of 17.26% of its "left over" revenue is available for implementation of the NPSW. It is noteworthy that of this small percentage of Available Revenue that is "left", the mayors have to apply at least 15% in stocks and public health services xxi and 25% of revenues from taxes on Education xxii on the RCL, as well as a huge list of other mandatory and fixed monthly expenses that the municipal fiscal officials have to pay.
This table shows the budget constraint on investments by municipalities, especially small ones, not to mention the fact that the vast majority of municipalities invest much more than their constitutional obligation in to public health and education.
In the state of Rondônia, with the exception of the Municipality of Porto Velho (capital city), the 51 remaining municipalities do not have financial autonomy to implement their priority agendas. Nelson Nery Costa conceptualizes financial autonomy as "the allocation of income and the freedom to act" (2012, p. 59). According to Regina Ferrari, "it is the ability to have one's own revenue to pay for a necessary expense" (2005, p 92.). For Jose Mauricio Conti, Financial Autonomy has three essential features in obtaining resources , which are: Independence -In obtaining resources , this must exist so that one federal entity need not be subject to another in order to get the funds that it needs. Sufficiency -Of the funds raised, a sufficient amount is essential for government officials to be able to meet public needs under their responsibility. After all, if the Constitution dictates the purpose, it must also provide the means. Efficiency -Efficient collection of funds in terms of practicality, convenience and economic viability in order for each beneficiary to receive the most appropriate tax amount for their scopes. The current president of the Federal Supreme Court -STF, Minister Carmen Lúcia Rocha says that political autonomy is linked to financial autonomy: "There is no political independence without financial independence and this is not achieved without foresight and the constitutional guarantee of one's own sufficient resources for autonomous political action for the benefit of each one of the federated people " (ROCK, 1996, p. 254). In this sense, Régis Fernandes Oliveira (2014, p 111) states: "Today the fiscal pact is askew. There is a clear imbalance in favor of the Union. " Therefore, Rondonian Municipalities without financial autonomy are not free to set their own policies, or even public policies imposed by the federal government, as is the case with the NPSW. In this sense, local governments are unable to effectively govern.

VI.
FINAL CONSIDERATIONS Based on everything that has been herein explained , it is challenging to achieve all the objectives and guidelines of the National Policy on Solid Waste. Based on the numbers presented, current solid waste management by the government is not consistent with environmental sustainability and public health.
The NPSW lacks investments and funding for its implementation and maintenance, respectively. Even with serious operational difficulties in the short-, medium-and long-term, this sector policy, as it's called in its legal framework, offers the opportunity for the city and its population to evolve together in the manner in which they deal with the solid waste produced in their urban space.
Brazil is mostly a country formed by many small municipalities. This is shown through the data from IBGE in 2015, cited in the introduction. Of the total number of Brazilian municipalities, 88.30% have less than fifty thousand inhabitants. In this part of the country live 65,996,669 Brazilians, which is equivalent to 32.28% of the entire country's population. The leaders of these municipalities have practically the same difficulties managing their solid waste policies, particularly with regard to the lack of technical and financial resources. Supporting the NPSW in these cities is urgently needed by the States and the Union.
Among the various obstacles that arise in conducting this process, we conclude that four of them, if overcome, can greatly contribute to the success of the NPSW: (1) The first would be the final approval of the Senate Bill (PLS 425/2014) extending the deadlines of Law No. 12,305, from August 2, 2010, in stages, so that cities can become suited to the NPSW, and the Proposed Amendment to the Constitution (PEC 172/2012), which forbids federal law from assigning charges or providing services to the states, the Federal District or the municipalities without the corresponding financial support for their implementation.
(2) to make the rules of procedure that operationalize the access of municipalities to federal funds more flexible, as described in Federal Decree No. 6 (3) funds derived from agreements through the parliamentary amendments, with their high levels of corruption, often impos e on the municipal government, since through direct union spending through amendments, parliamentarians may favor companies that financed their campaigns, practicing cronyism, carrying out electioneering, among many ethical, political and legal delinquencies, all while the main role, the institutional responsibility of the Parliament is not to spend, but supervise the government and approve the budget; it characterizes a double-dose dilapidation of the parliamentary function. (4) hold units accountable for noncompliance with the deadline for environmentally sound disposal of solid waste; the obligations of solid waste management in Brazil are above all: the Federal, State and Municipal governments, the Corporate sector and society. Thus, municipal officials are only penalized by administrative improbability; hence, they are compelled to sign the socalled Terms of Conduct Adjustment (TCA) with the State Prosecutor.
Finally, this study indicates the possibility of viable options of public resources for the execution of projects to implement landfills carried out by the governments of municipalities with up to fifty thousand inhabitants.