Abstract
To demonstrate the allocation of resources destined for the Health Financing Blocks in the municipality of Macaé between 2014 and 2017. Methods: Descriptive quantitative study, based on the extraction and tabulation of available data of the Information System on Public Health Budgets (SIOPS), as well as publications including the Pluriannual Plan (2014-2017) available on the Transparency Portal of the municipality of Macaé. Results: The data extracted from the SIOPS referring to the expenditures for each financing block, demonstrated that a total of R$174,860,780.76 was allocated to health in Macaé, of which R$ 5,457,773.14 (3.12%) allocated to Pharmaceutical Assistance and R$ 40,467,477.50 (23.14%) to primary care for the period from 2014 to 2017. The data analyzed showed that Macaé performed, in particular, in the years 2015 and 2016 resources below those fixed by the Pluriannual Plan (2014-2017), which may be associated with the oil crisis experienced by the municipality. It should be noted that the loss in tax collection can directly impact the feasibility of offering health services, which can be considered critical and fragile since many individuals are dependent on the SUS. Conclusion: It is important to understand the real demands and the rational planning of health needs by local managers, so that even in times of budgetary crisis they can organize themselves to better promote and offer the services considered essential to their population.

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Copyright (c) 2024 Natalia Silos Alves, Danielle Maria de Souza Serio dos Santos, Jéssica Fernandes de Souza, Rebeca Reis Silva, Isabella Piassi Dias Godói

