Recursos municipais para a saúde e o controle externo: O caso do estado de minas gerais

By a quantitative approach, this study analyzed the application of municipal funding spent in public health policies in the State of Minas Gerais, as well as the opinions issued by the Court of Auditors regarding the municipalities that did not meet the required percentage stated in LC 141/2012. Among the evidence obtained, it was found that the principle of insignificance, adopted by some members of the Court of Auditors, in addition to conditioning the outcome of the judgment to the composition of the members of the Deliberative Chambers, ended up generating dubious results that did not have ballast with the realities socioeconomic status of the assessed municipalities.