Gastos públicos, administração e controle dos recursos: questões pertinentes à gestão do SUS

Abstract

This article is based on an excerpt from the experience of the Mandatory Internship in the subject of Public Health II, of the undergraduate course in Public Health. The experience of the internship at the Health Care Coordination of the State Secretariat of Public Health of Rio Grande do Norte (CAS-SESAP-RN) provided work on a project to recognize and analyze the spending profile and expenses from four main perspectives : technical visit/meeting, patient transport, material transport and coordination training, favoring the development of action plans for contingency expenses within the scope of SESAP-RN. From this experience, we sought to understand, in more depth, the management of financial resources in public organizations. Therefore, a narrative review of the literature was carried out with a view to understanding the state of the art in the literature on the topic. The Virtual Health Library (VHL), Scielo and Zila Mamede Central Library (BCZM) databases were searched using the descriptors “Public Health Spending”; “Public Expenses”; “Health Policies, Planning and Administration”; “Health Management and Administration”; and “Human Resources in Health”. The articles were selected based on thematic relevance, at the discretion of the researchers. The content of the selected articles was read and analyzed, choosing the topics of interest for the discussion presented here. The topics selected for discussion were: public investment, planning, financial management, internal and external control. In view of the above, it is expected that the research carried out will contribute to the understanding of issues pertinent to the management of the SUS, highlighting the importance of Public Expenditure aimed at the administration and control of resources, reinforcing the relevance of new research in this area, aiming to expand the knowledge and promote advances that reflect this process in the State Departments of Public Health.