Eficácia das leis orçamentárias e conformidade constitucional: uma avaliação integrada das despesas com recursos próprios em Ações e Serviços Públicos de Saúde (ASPS), a partir das escolhas dos gestores nos municípios sergipanos (2022-2024)

Abstract

Objective: This study evaluated, in an integrated manner, the effectiveness of Budget Laws and constitutional compliance in the application of own resources to Public Health Actions and Services (ASPS), examining the 75 municipalities of Sergipe during the three-year period 2022- 2024. Methodology: The research adopted an applied quantitative method approach, using a multiple case study design. This is a documentary research, in which consolidated data on budget execution and constitutional compliance were collected from the system for monitoring the management of society's resources (SAGRES) and the system of information on public health budgets (SIOPS). Main Results: The main results highlight the development of the interactive management dashboard, which provides evidence and allows queries related to the public budget, as well as the percentages of application of own resources in public health actions and services, from the Sergipe health funds. Theoretical and Methodological Contributions: In the theoretical field, the research fills a literature gap by analyzing the managerial discretion of budget execution from the perspective of public choice theory (PCT). Methodologically, the research contributes with technical innovation by employing the Power BI® tool to transform raw data into strategic and accessible information. Relevance and Originality: The relevance and originality lie in the systemic evaluation of how the autonomy of public administrators can deviate budget execution from the initial plan, impacting the effectiveness of the Budget Law and the percentage of public resources allocated to health. Social and Management Contributions: The social and management contributions are reflected in the strengthening of active transparency and social control through the availability of the Dashboard in the observatory of the Court of Auditors of the State of Sergipe (TCE/SE), serving as management support for municipal planning, for the TCE/SE's auditing procedures, and ultimately for organized civil society, strengthening social control over public health policy.