Análise do percentual dos recursos públicos aplicados na saúde de acordo com o SIOPS: um estudo nos Estados do Nordeste Brasileiro, sob a ótica da legislação orçamentária pública brasileira.

Abstract

The public administration has the responsibility of managing public resources efficiently, addressing them to the implementation of services that is aimed to fit the needs of society. Thus, this research aims to verify and analyze if the applicability of resources in public health is in accordance with the constitutional limit required for the expenses in this area. This work contextualizes aspects of administration and accountancy turned to the public sector; on legislation applied to the public accountancy, addressing the Law 4320/64 and the Fiscal Responsibility Law; and also emphasizes the constitutional limit of Health and the Information System of Public Budgets in Health – (SIOPS, in Portuguese), which is a system that contains information about raised and applied funds in actions and public services of health by the State. Regarding the methodology, it is characterized as a descriptive research; the procedures were bibliographic and documentary surveys; this is considered a quantitative and qualitative work, because it analyzes and interprets collected data from reports issued by SIOPS System, from 2013 to 2015. Then, this research presented its analysis, which found out that all northeast states reached the minimum constitutional limit required for health. Factors that contributed to the compliance of the constitutional limit were the expenses in actions and public services of health according to the resources received through the collection of tax incomes and constitutional transferences.