Aplicação dos recursos públicos em saúde

Abstract

This review aims to identify the financial investment percentage accomplished by health managers in view of the fiscal responsibility law. Since, appropriating this knowledge reduces the risk of debt , because of the lack of their strategies and actions planning, contributing to the safety and care in the application of at least 15% of tax revenues town in health care, according to current law. The method used is sustained in the qualitative descriptive exploratory approach, supported by the literature review. Searches were conducted on secondary data in twenty towns belonging to the 17th Regional Coordination of the Rio Grande do Sul Health located in Ijuí – RS, in order toidentify the percentage that towns apply in health. It was searched the values declared by towns in SIOPS site (Information System of Public Budgets in Health) during the years 2010 to 2014.Trough the analysis, it was observed that there is a discrepancy between the towns in health resources applications, whereas in one of the town, the percent of health investments at about 32.75%, while another , it presented a 16.99% application rate. It is demonstrating that occur understandings and / or different priorities in the health’s context in thetown of the same Regional Coordination of Health, evidenced by the uniqueness of resources invested in health.