Análise percentual dos limites constitucionais e legais nos gastos com a saúde de acordo com o SIOPS: um estudo no município de João Pessoa- PB

Abstract

The present course conclusion work aims to contribute to the existing discussions regarding the applications of the constitutional and legal limits of the municipality of João Pessoa - PB. It also considers the importance of the availability of the information obtained in SIOPS. Data collection consists of the survey of the indexes that concern the revenues and expenses related to health in the years 2018 to 2021, was done through descriptive research because it was based on the collection of known data. Following Article 7 of Federal Supplementary Law No. 141/12. It was found after the analysis that the municipality of João Pessoa applied the minimum limit of 15% of its revenues collected in health expenditures, as determined by the federal constitution. Where the following percentages were applied in 2018, 2019, 2020 and 2021, 21.31%, 18.70%, 20.80% and 19.76%.