Application of public resources: an analysis of reports issued by the Public Health Budget Information System (SIOPS) in the municipality of Patos/PB

Authors

DOI:

https://doi.org/10.37778/dscsa.v20i2.4980

Keywords:

Public Resources, SIOPS, Health

Abstract

This work aims to analyze the application of public resources based on revenues and expenses with health actions and services, in the municipality of Patos/PB. The same is justified by the need to present and clarify the information contained in the reports/statements on revenues, expenses and other indicators issued by the Information System on Public Health Budgets (SIOPS), emphasizing the importance of monitoring these reports. It is also justified to render accounts to society in an enlightened way for a better understanding and inspection of these reports, as from their analysis it is more understandable the origin and destination of health resources in the municipality studied. Regarding the methodology, this research employs a qualitative approach, as it carries out an exploratory analysis of secondary data on public health resources collected through SIOPS. The data were used to verify the execution of health revenues and expenses in the city of Patos - PB, in the year 2023. In the analysis, it was observed that the municipality of Patos executed more than the limit of 15% established by Complementary Law No. 141/2012. The municipality invested R$ 37.704.533,72, showing that it met the established minimum percentage and exceeded expectations. According to the analyzed reports, it can be concluded that the municipality appropriately applied public resources in health services, being essential for social control the dissemination and transparency of this information through effective tools. In this way, the citizen who finances public services can follow the application of the resources that are paid by them through taxes.

Author Biographies

Anna Karoline Alves Pereira Guedes, Universidade Estadual da Paraíba - UEPB

Especialista em Gestão Pública Municipal pela Universidade Estadual da Paraíba (UEPB). 

Sabrina Martins de Araújo, Universidade Federal da Paraíba - UFPB

Doutora em Economia pela Universidade Federal da Bahia (UFBA). 

Published

2024-12-04

How to Cite

Guedes, A. K. A. P., & de Araújo, S. M. (2024). Application of public resources: an analysis of reports issued by the Public Health Budget Information System (SIOPS) in the municipality of Patos/PB. Disciplinarum Scientia | Sociais Aplicadas, 20(2), 23–37. https://doi.org/10.37778/dscsa.v20i2.4980

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Section

Artigos