Abstract
Initially established by the Constitutional Amendment n° 29/2000 – later regulated by the complementary law 141/2012 – the “constitucional health minimum” sought to strengthen the public health system in Brazil. The law established minimum percentages of budget resources required to spend on public health services and actions, it also vinculated revenues and expenses for these spending. States, for instance, have to apply each year, in public health, 12% of the total revenues collected. However, apply in public health services and actions it was considered synonym of put this expenses in the budget, but not necessarily pay this expenses. The purpose of this study is to analyze if there is a gap between expenses in the budget and paid in the public health services and actions in the Minas Gerais state. The study will be built with the contraposition of expenses declared in the buged and expenses that were were inscribed in the “remanants to pay”. The results of the research show that the gap exist and there was an increasement between 2012 and 2017.