ALLOCATION OF HEALTH BUDGET RESOURCES OF A MUNICIPALITY OF PARANA BEFORE AND AFTER THE COVID19 PANDEMIC

Abstract

This study aims to verify how the health budget resources of a municipality in Paraná were allocated before and after the Covid19 pandemic. The importance of the study in the municipality is due to the fact that it is an unprecedented discussion in the literature that will bring reflections on the allocation of resources to face COVID19. The study is approached qualitatively, being a case study that presents exploratory characteristics, being delimited into: horizontal and vertical analysis of health resources during pandemic and non-pandemic periods according to the functions and subfunctions of the municipal government, how they were allocated and the allocation of government programs during the pandemic. The results found indicate that during the pandemic period, the municipality had higher expenses compared to the non-pandemic year of 2019, with high percentages of comparison, which came to normal after the casualties in pandemic cases and that the distribution and allocation of expenses showed that the municipality complied with the legal listings for health expenses, although the difficulties are based on understanding the application of resources in a clear way, since the sub-functions and government programs, for the most part, do not clearly expose the items purchased or services contracted in the health function.