budget management health system only - sus im municipal context: analysis of audit-sus in ppa of fortaleza and its role in social control strengthening

The budget planning is the duty of every manager and fundamental for the implementation of key policies such as health. To implement them, it’s necessary to control the provision of these services; hence the importance of the audit. This article intends to, through documentary and bibliographic research, analyzing quantitative and qulitatively budgetary forecasting and execution aimed at audit’s actions - SUS, provideds for PPA/2014-2017 and LOA-2014, both the city of Fortaleza, in order to ascertain whether the municipal management performs its expenditure aimed at encouraging good planning and provide to society an efficient public management and responsive to social control.