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A contratualização dos orçamentos da saúde durante a década de 2010 e o seu aprofundamento na pandemia : uma análise do Estado de São Paulo
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The new coronavirus pandemic has raised public debate about the centrality of the Brazilian Unified Health System in combating the most harmful effects of the disease. In addition, the Brazilian states assumed a leading role in increasing public health investments, resulting in pandemic-specific legislation that made resources available. Also, governors undertook a political opposition against the health policy established by president Bolsonaro. Even though the investments increased, the strategy observed throughout the pandemic was to rent hospital beds in private institutions without improving salaries and opening processes for hiring more public servants. Given that, the present study aimed to map the allocation of the extraordinary resources during the pandemic in the State of São Paulo, seeking to analyze the surplus appropriation by non-public institutions. Moreover, it reconstructed the existing conflict, in the 1990s, between the Constitution of the Brazilian fiscal framework and the demands for financing sources for the Unified Health System and its impacts on Brazilian federalism. This debate was based on a literature review, which structured the performance model of the Brazilian states in the post-2000, ruled by the Fiscal Responsibility Law (2000) framework and the patrimonial and institutional adjustment reforms established in the 1990s. In turn, the budget for health was studied through experimental research based on microdata of budget execution between 2010 and 2021, for the historical balance sheet, and between 2018 and 2021, for the analysis of institutions hired in the previous biennium and during the coronavirus pandemic. The results pointed to a concertina effect in the expenses between 2020 and 2021, showing an increase in the health budget in the first year of the pandemic and a reduction in the second. The analysis also indicated a growing trend towards establishing contracts for health expenditures during the 2010s, a behavior that augmented during the pandemic – during the 2010s, a trajectory that widened during the pandemic. This phenomenon was an outcome of the strategy adopted by the state of São Paulo in the face of impositions of the pandemic-specific legislation, which required freezing personnel expenses as a counterpart to the resources transferred. This measure was comprehensive to all public servers and contractors without any distinction for health workers. Finally, the profile of the biggest institutions that benefited from the contracts was analyzed, emphasizing the philanthropic ones, foundations that support universities, and "Santa Casa" hospitals, mainly from the perspective of those qualified as Social Health Organizations

