COMPETÊNCIA PARA FISCALIZAÇÃO E PROCESSO EM CASO DE MALVERSAÇÃO E DESVIO DE RECURSOS DO SUS TRANSFERIDOS AOS ESTADOS E MUNICÍPIOS

Abstract

Guaranteed by the Federal Constitution and by infra-constitutional norms, the right to health aims to provide it in a universal, integral and egalitarian way. Administrative decentralization and the hierarchy of its organizational form facilitate the construction of objectives and political guidelines, as well as the transfer of resources to state and municipal spheres, for the execution of goals established at all levels of government. Intragovernmental transfers of financial resources in the area of ​​health have different formats. Supported by the Constitution and infra-constitutional laws, such resources are deposited in a special account, of each sphere of government action, constituting the health fund. The government entity benefiting from the transfer must manage such resources, providing health services and supervising such amount of money, with the aim of curbing and punishing misappropriation of funds transferred by SUS, since such illicit conduct compromises public investments in the area of ​​health and the results of services in each sphere of government. The inspection and application of sanctions to those responsible for such illicit practices is defined by law, however, there is a great divergence in doctrine and jurisprudence regarding the responsibility for inspection, as well as for the process regarding penalties and for reimbursement of the amount of money incorporated into the health funds of the respective federation entities, taking into account the nature of the amount of money received, the ownership and the interest of the public entity in its return.

Keywords: Transfers. Decentralization. Malpractice. Misappropriation. Control.