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Previous issue date: 2013-12-13 === Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) === O trabalho analisa o financiamento da Pol?tica de Sa?de no Estado do Rio Grande do Norte, partindo do pressuposto de que o SUS ? ?bombardeado? pelo ajuste fiscal, enquanto estrat?gia neoliberal de enfrentamento a crise do capital. A trajet?ria do financiamento do SUS exige a compreens?o de dois princ?pios que s?o, essencialmente, contradit?rios: o ?princ?pio da universalidade?, que se caracteriza pela defesa intransigente dos fundamentos da Reforma Sanit?ria, e o ?princ?pio da conten??o dos gastos sociais?, articulado ? pol?tica macroecon?mica que vem sendo desenvolvida no Brasil desde a d?cada de 1990 e que se consubstancia na contemporaneidade. Esse ?ltimo defende a redu??o dos gastos sociais, a manuten??o de super?vit prim?rio e a privatiza??o dos servi?os sociais p?blicos. Considerando essas determina??es, o objetivo dessa pesquisa consistiu em trazer uma reflex?o cr?tica acerca do financiamento da pol?tica de sa?de no Estado do Rio Grande do Norte no per?odo de 2004 a 2012. A partir de uma pesquisa bibliogr?fica e documental, buscou-se analisar o planejamento or?ament?rio, previstos nas Leis de Diretrizes Or?ament?rias (LDO) e nos Planos Plurianuais (PPA), investigando os relat?rios do Tribunal de Contas do Estado do RN e levantando informa??es sobre receitas e despesas com sa?de, disponibilizadas no Sistema de Informa??o Sobre Or?amento P?blico em Sa?de (SIOPS). A an?lise dos dados obtidos, ? luz do referencial te?rico escolhido, revela tend?ncias da configura??o do or?amento p?blico para a sa?de no Estado do Rio Grande do Norte, quais sejam: a ?nfima participa??o da despesa com investimento na ?rea da sa?de, quando comparada a outros gastos, como o montante empregado em di?rias e publicidade; a alta despesa em gastos com pessoal, especialmente pela contrata??o de cooperativas m?dicas; a forte depend?ncia do Estado de receitas de transfer?ncias da Uni?o; a aplica??o de recursos em a??es de outra natureza, consideradas como sa?de, a exemplo das despesas realizadas pela unidade or?ament?ria Central de Abastecimento S/A (CEASA) na fun??o sa?de e subfun??o suporte profil?tico e terap?utico e no programa de farm?cia popular. A partir de 2006, despesas referentes ao Regime Pr?prio da Previd?ncia dos Servidores (RPPS) da ?rea da sa?de tamb?m v?m sendo consideradas como a??es e servi?os p?blicos de sa?de para fins do limite constitucional, al?m de inconsist?ncias nos PPAs com as a??es efetivamente realizadas. === This work analizes the financing of Health Policies on the state of Rio Grande Do Norte, starting at the presumption that SUS is ?Bombarded? by fiscal ajustments, as a neoliberal strategy to face capital crises.The trafectory of the financing of SUS demands the comprehension of two principles which are, in essence, contradictory: the ?principle of universatility?, which is caracterized by the uncompromising defence of the fundaments of the Sanitary Reform, and the ?principle of containment of social costs?, articulating the macroeconomic policy that has being developed in Brazil since the 1990s and which substantiantes itself on the 2000s.This last defends the reduction of the social costs, the maintanance of primary surplus and the privatization of public social services. Considering these determinations, the objective of this research constitues in bringing a critical reflection sorrounding the financing of the Health Policies on the state of Rio Grande do Norte, on the period from 2004 to 2012.Starting from a bibliografic and documentary research, it sought out to analyze the budget planning forseen on the Budget Guideline Law (LDO) and on the Multiannual Plans (PPA), investigating the reports of the Court of Auditors of the State of RN and gathering information about expenses with health, available on the System of Information About Public Budgeting in Health (SIOPS).The Analises of the data obtained, in light of the theoretic referece chosen, reveals trends in the public budget setting for health on the State of Rio Grande do Norte, which are: a tiny share of investment expenditure on health, when compared to other expenses, the amount used in daily fees and advertising; the high expense in personnel expenses, especially for hiring medical cooperatives;the strong dependence of the state on revenue transferences from the Union; the aplication of resources in actions of other nature considered as health, in exemple of the expenditures undertaken by the budgeting unit Supplying Center S/A (CEASA) on the function of health and subfunction of prophylactic and therapeutic and on the Popular Pharmacy program. Since 2006, expenses refering to Regime Security Servers (RPPA) on the area of health also have being considered as public actions and services in health for constitutional limit ends, beyond the inconsistencies on the PPAs with the actions performed efectively.
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