The present research has as objective to conform a proposal of adequacy in the planning and public budget for Health Units of Parintins-Am. The investigation carried out sought to analyze and understand the methodological process of preparing the health planning and budget and its functioning in the management of the Parintins Health Department (SEMSA). The scope of the research took place at the Secretariat's headquarters and at the Basic Health Units (UBS): Francisco Lupino in the rural area, Francisco Galiane and Paulo Pereira in the urban area and had as research subjects the team of health managers and three managers. of UBS. The study points out that public administration has undergone several changes in its administrative, political and economic scope. Planning, executing, managing, controlling and evaluating services have become challenges for public managers, whether due to the expansion of socioeconomic problems or the turnover of unqualified professionals to meet the demands of the public service. Despite this, the fragility in strategic planning and the financing of public policies tends not to be sufficient to cover all expenses, maintain the public machine and the need for essential services to the population, causing insufficiency of existing services and difficulty in the implementation of new services. The work was divided into three chapters: 1 - Process of elaboration of the annual health planning and budget of the municipality of parintins through the current legislation of the unified health system-SUS; 2- Characterization of the financial management of health in Parintins and 3 - Proposal for an individualized budget by UBS to ensure the expansion of health actions and services. The results of this work were not enough to find elements that respond to this proposal. However, the data presented and analyzed in the research pointed to other technical and administrative issues that we should consider as relevant, among them, the fragility in financial management, in health planning, in the administrative management of Primary Health Care and in the permanent training of professionals. managers of the Basic Health Units and the management team of the Municipal Health Department.
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