A execução orçamentária do hospital universitário de Santa Maria (RS)

Abstract

Faced with the crisis in the area of Health, the federal government made efforts to modernize and restructure Federal University Hospitals. For this, he created the Brazilian Hospital Services Company whose function is to manage these public hospitals. The University Hospital of Santa Maria became one of the subsidiaries of EBSERH in 2013, receiving its first budget in 2015 under the management of the Company. Thus, the present study seeks to analyze the budget execution of the Hospital Universitário de Santa Maria (RS) after the control of EBSERH and in light of the principles of public financial management. To do so, we proceeded with descriptive research and a qualitative approach, using documentary analysis and the collection and analysis of secondary data on the subject. The results show that the budget received by HUSM showed a declining behavior after the management contract signed with the SUS in 2004. This decline is incongruent with the increase in the number of hospital visits, imposing difficulties in the costing of services assistance. These difficulties are minimized by credits that complement the SUS revenue, under the management of EBSERH. Due to the expense bias, the warehouse of the materials pharmacy showed a high inventory behavior. With regard to the pharmacy of medicines, this warehouse presented greater budgetary dispersion in the face of the purchasing management policies adopted at the end of the year. The research also points out a significant budgetary commitment of extra-budgetary expenses, with greater representation attributed to general service contracts. Regarding the general warehouse, this study showed a deficit in its budget execution in the year 2016. This deficit was illustrated by debt recognition efforts issued in 2017, which represented 25.33% of this applicant's budget.