The present work aims to analyze the health budget in terms of the budget
execution of its financial resources, seeking to understand the priorities of
application in the municipalities that make up the Metropolitan region of
Santarem, in the state of Pará, using as a prism the New Public Management,
accountability, public governance and the democratic rule of law, as well as
stakeholder theory and institutional theory. The methodological procedure is
characterized by being a documental, descriptive research, with a qualiquantitative approach, configuring itself as a case study. The main sources of
data production are the Health Department and the information provided by
government data. The methodological procedures initially seek to carry out a
bibliometrics involving the words “transparency”, “public governance” and
“efficient institutions” in the Scopus database; next, the construction of a checklist
with 39 parameters to evaluate the cities studied in a historical series from 2017
to 2021, followed by an efficiency analysis through the data envelopment analysis
software (DEA), then an analysis is carried out of content with budget execution
reports (RREO) and complementary documents, such as the Pluriannual Plan
(PPA) and public reports on primary care, health surveillance, medium and highcomplexity hospital care, SUS management and coping with the pandemic.
Covid-19. The results show articles in bibliometrics that have adherence to the
theme, especially those related to public spending, management information
systems, E-government, information technology and management of income and
expenses in health. In the documentary study, the application of the checklist
showed the municipality of Santarem as the most transparent in the questions
raised, the municipalities of Santarem and Belterra appear as efficient in the
criteria adopted, it was also found that several planning and execution criteria
need to be demonstrated from a methodology that allows the monitoring of the
goals achieved and that fits the reality of the municipality.
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