Financiamento da saúde pública: os desafios da gestão financeira acerca dos recursos e gastos em saúde pública nos municípios de Carneiros e Delmiro Gouveia

Abstract

This study aims to analyze the financial management actions of the municipalities of Carneiros and Delmiro Gouveia in the collection and allocation of resources received for public health spending, the analysis takes place through data collected in the Public Health Budget Information System (SIOPS). For the effective development, it was adopted as a methodological process with a descriptive approach, with presentation of quantitative data analysis based on a comparative study of the content. In this sense, we analyzed information related to revenues, expenses and investments made by management between 2007 and 2017 in the SIOPS system, so as to have a vision of how resources are managed, which made it possible to verify the real needs that municipalities have about the transfers of constitutional and legal transfers to carry out health actions and services. At the same time, the substantial increase in tax collection in recent years, the instability of funding sources, the minimum amount distributed per capita to the population, the compliance required by Constitutional Amendment 29/2000 and Supplementary Law 141 / 2012 regarding transfers and the transparency of the information disclosed. After exhaustive mapping of these characteristics, it was identified that Primary Care is the priority in resource allocation when compared to the Subfunctions of Hospital and Ambulatory Care, Prophylactic and Therapeutic Support, Health and Epidemiological Surveillance, Food and Nutrition and Other Subfunctions.