Oliveira, Ridalvo Medeiros Alves deVictor Junior, Iran Marcolino2022-04-042022-04-042022-02-16VICTOR JUNIOR, Iran Marcolino. Análise das receitas e despesas com saúde em João Pessoa e Natal durante os anos de 2018 a 2020. 2022. 18f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/46777The demand for health required by the population is set out in the Federal Constitution by affirming the universal nature of health and imposing the duty of the State to provide it. The State, through its laws, over the years, has created several mechanisms to meet this demand, one of these being the Lei Complementar 141/2012, which provides for minimum percentages of health application by the municipalities. In this way, this research highlights the performance of the municipalities of João Pessoa and Natal, during the years 2018 to 2020, regarding the fulfillment of such minimum percentages and highlights the revenues and expenses destined to health in the years under analysis, especially in the year of the COVID-19 pandemic (2020). For that, data were obtained from the Relatórios Resumidos da Execução Orçamentária, available in the Sistema de Informações sobre Orçamentos Públicos em Saúde and in the Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro. It was found that both municipalities reached the minimum percentage required by the Constitution, as well as an impact on their revenues in the year 2020.Attribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Mínimo constitucional em saúdeOrçamento públicoImpacto da Covid-19Constitutional minimum in healthPublic budgetImpact of Covid-19bachelorThesis