The Budget for Performance as a tool for management and evaluation of health policy in the municipality of São Bernardo do Campo, from 2006 to 2012

ABSTRACT This article aims to evaluate the performance of health expenditure of the municipality of São Bernardo do Campo, in the period 2006-2012, from a methodology of the budget's performance in health which seeks to relate the planning with the results of health policy achieved. It is used the budgetary instruments Multiannual Plans (PPAs), Budget Guidelines Laws (LDOs), Annual Budgetary Laws (LOAs) and, also, reports and spreadsheets from the pact processes in health. Thus, the article uses a methodology based on the instrument 'Budget for Performance', which allows evaluate the relationship between the goals achieved in the municipality of São Bernardo do Campo, the resources involved and the results of the health policies from the perspective of the budget.