Analysis of health and education expenditures in the municipality of governor Celso Ramos, Santa Catarina

The main objective of the research is to verify whether the municipality of Governador Celso Ramos complied with the minimum limits stipulated for spending in the areas of Health and Education between 2016 and 2022. To this end, the data available on the Portal of the Court of Auditors of the State of Santa Catarina were analyzed, considering the constitutional guidelines that determine minimum percentages of tax revenues to be allocated to these areas. In the methodological procedure, initially, the allocations of the municipality in the spheres of health and education were examined. Then, the largest investments were ranked annually to examine the main destinations of these resources, considering the sub-functions of each area. The results indicated that, in Health, the municipality remained consistently above the minimum required of 15% of revenue from taxes, ranging from 19.54% to 26.27%. In Education, the average percentage of investment ranged from 26.55% to 29.46%, exceeding the 25% required. The most significant investments in health were mainly directed to primary care, while in education, primary education and early childhood education stood out. When compared with previous studies, it was observed that the results corroborate the fulfillment of constitutional requirements in both areas. However, other research has highlighted different relationships between public spending, economic development, and political aspects. This highlights the complexity of public policies and their varied impacts on society.