ANALYSIS OF REVENUE AND EXPENDITURE WITH HEALTH SERVICES OF THE MUNICIPALITIES OF THE METROPOLITAN REGION OF SOUTHWEST MARANHENSE IN THE PERIOD 2014 TO 2017

Abstract

The purpose of this article is to analyze the revenues and expenditures of the municipalities of the Southwest Metropolitan Region of Maranhão, from 2014 to 2017. It seeks to explain public financial management, which is a set of instruments that assists in decision making, able to guide the manager in the analysis of investments needed to better target the organization, it was public health policies and also seeks to bring concepts of public revenues and expenditures. The methodology used was bibliographic and documentary, using public domain secondary data, with a quantitative approach, the data were obtained through the Information System on Public Budgets in Health (SIOPS) made available by the Ministry of Health through DATASUS in the Portal of Health, using the summary report of the budget execution, which contains the statement of income and expenses. The research showed that there is a discrepancy between the resources invested in health by the cities surveyed. All municipalities showed positive progress both in disposable income and in health spending, above the minimum required by the Federal Constitution, which is 15%.