Execução orçamentária dos recursos financeiros do SUS: análise da transparência e de sua aplicação na região metropolitana de Santarém-PA

Abstract

The present work aims to analyze the health budget in terms of the budget execution of its financial resources, seeking to understand the priorities of application in the municipalities that make up the Metropolitan region of Santarem, in the state of Pará, using as a prism the New Public Management, accountability, public governance and the democratic rule of law, as well as stakeholder theory and institutional theory. The methodological procedure is characterized by being a documental, descriptive research, with a qualiquantitative approach, configuring itself as a case study. The main sources of data production are the Health Department and the information provided by government data. The methodological procedures initially seek to carry out a bibliometrics involving the words “transparency”, “public governance” and “efficient institutions” in the Scopus database; next, the construction of a checklist with 39 parameters to evaluate the cities studied in a historical series from 2017 to 2021, followed by an efficiency analysis through the data envelopment analysis software (DEA), then an analysis is carried out of content with budget execution reports (RREO) and complementary documents, such as the Pluriannual Plan (PPA) and public reports on primary care, health surveillance, medium and highcomplexity hospital care, SUS management and coping with the pandemic. Covid-19. The results show articles in bibliometrics that have adherence to the theme, especially those related to public spending, management information systems, E-government, information technology and management of income and expenses in health. In the documentary study, the application of the checklist showed the municipality of Santarem as the most transparent in the questions raised, the municipalities of Santarem and Belterra appear as efficient in the criteria adopted, it was also found that several planning and execution criteria need to be demonstrated from a methodology that allows the monitoring of the goals achieved and that fits the reality of the municipality.