Estimativa e realização de receitas no setor público: um estudo sobre o impacto da Covid-19 nos repasses de recursos federais da saúde no município de Ipueira/RN

The present work is a research on the estimation and realization of revenues transferred by the National Health Fund to the municipality of Ipueira/RN, between the years 2018 and 2021, with the objective of understanding how the pandemic of COVID-19 impacted the transfer of such resources. To carry...

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Autor principal: Morais, Fábio Fernando de
Outros Autores: Coelho, Izabel de Medeiros
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/50509
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Resumo:The present work is a research on the estimation and realization of revenues transferred by the National Health Fund to the municipality of Ipueira/RN, between the years 2018 and 2021, with the objective of understanding how the pandemic of COVID-19 impacted the transfer of such resources. To carry out the research it was necessary to use as a source the Annual Budget Laws and the balances of the Annual Statement of Accounts. The research carried out was qualitative, and the use of tables was very important so that the data of budgeted and collected revenues could be presented, as well as the variation that occurred in the relationship between them. This work presented a good notion of the budget in public accounting, highlighting the estimation of health revenues with federal resources in Ipueira/RN. From the results obtained, one can see that there was an impact on the revenues passed on by the National Health Fund to the municipality in question, mainly a reduction in the transfers for certain actions in detriment of a transfer made specifically for the fight against COVID-19.