Budget allocation and performance: analysis of unitys's budget distribution criteria of SESAI/MS

The evolution of Public Administration, promoted by New Public Management and New Public Governance, deals with the modernization of services and aspects related to agents as influencers in the decision-making process. The management instruments provided for in CF/88 and other legislation determine the elements for the application of the public budget and the proof of the use of resources for their purpose. The Unified Health System used historical records and per capita cost as budget planning factors, after Law No 8.080/90. The validated hypotheses that influence budget allocation: H1 - Historical expenses; H2 - Performance of physical goals in relation to the previous exercise; H3 - Demographic aspects; H4 - Regional factors. Analysis of Variance and Multiple Panel Regression confirmed regional and individual differences with their effects over time. Regional differences influence budget distribution and the greater the performance of physical goals in the previous year, the more it will negatively affect the receipt of resources in the following year and, when this occurs, the budget is used to reinforce physical goals that were not achieved. in the previous year and/or reinforce the administrative functioning of the units, etc. The research is limited to data from 34 management units in the period from 2012 to 2019. Future research is suggested using other techniques and detailing the 20YP action with the goals.