Análise da execução orçamentária na Secretaria Municipal de Saúde de Fortaleza/CE

Abstract

The public health system is a major factor influencing the population quality of life, so it is important that allocated resources to this area of the city of Fortaleza are spent wisely. In this context, the public budget is critical because it allows control and assessing performance of public activities. This research aimed to analyze the budget execution in the Municipal Health Secretary of Fortaleza / CE in the period from 2009 to 2011. Data were collected from the financial statements found in the Fortaleza Department of Finance. This case study used a qualitative and descriptive methodology, using as instruments the literature, based on books, websites and laws, and documentary research, as the budget balances and statements of income and expense. We analyzed the Municipal budget allocation for the health function, the project expenditure execution and whether the allocated amount reached the minimum percentage required by law for public health services. The conclusion of the case study presented here showed that the budget execution of the Municipal Health Secretary of Fortaleza / CE was performed in accordance with the planned budget in 2009 and 2011 with only fiscal year 2010 running higher than planned.