Lacuna informacional sobre auditoria no Relatório Anual de Gestão e no parecer do Conselho de Saúde (2020-2023)

Márcia Andrade de Souza; Liliane Ocalxuk; Fabiana Maria Nascimento de  Figueiredo

Authors

Márcia Andrade de Souza Ministério da Saúde (MS), Departamento Nacional de Auditoria do Sistema Único de Saúde (DenaSUS) – Brasília (DF), Brasil. Universidade Federal do Rio Grande do Norte (UFRN), Programa de Pós-Graduação em Gestão e Inovação em Saúde (PPgGIS) – Natal (RN), Brasil. https://orcid.org/0009-0006-4086-7858
Liliane Ocalxuk Ministério da Saúde (MS), Departamento Nacional de Auditoria do Sistema Único de Saúde (DenaSUS) – Brasília (DF), Brasil. Universidade Federal do Rio Grande do Norte (UFRN), Programa de Pós-Graduação em Gestão e Inovação em Saúde (PPgGIS) – Natal (RN), Brasil. https://orcid.org/0009-0002-1182-6396
Fabiana Maria Nascimento de Figueiredo Ministério da Saúde (MS), Departamento Nacional de Auditoria do Sistema Único de Saúde (DenaSUS) – Brasília (DF), Brasil. Universidade Federal do Rio Grande do Norte (UFRN), Programa de Pós-Graduação em Gestão e Inovação em Saúde (PPgGIS) – Natal (RN), Brasil. https://orcid.org/0009-0006-5527-0034

Keywords:

Health planning, Health management, Financial accountability in health, Health councils

Abstract

The audit information in the Annual Management Report (AMR) is vital for transparency and for monitoring public health services. This study assessed its presence and clarity in AMRs of Brazilian State Health Secretariats and in the opinions of their Health Councils for 2020‑2023. A quantitative documentary analysis retrieved 108 reports; 27 containing audits were evaluated for Status, Recommendations, Follow‑up Actions and Analyses & Considerations. Non‑completion predominated in Status (74.07%), Recommendations (74.07%) and Follow‑up (77.78%). Although Analyses & Considerations were filled in 81.48% of AMRs, much of the content was a standard template devoid of audit details. In council opinions, 62.96% lacked audit remarks. These gaps weaken transparency, accountability and social oversight, hindering the tracking of corrective actions and limiting Council participation in health planning and in the evaluation of policy effectiveness. Strengthening the recording and consistency of audit information is crucial to improving the governance of the Unified Health System.