Transparência e accountability nos gastos públicos com saúde durante a pandemia da COVID-19: desafios e contribuições para a governança pública

Abstract

The Covid-19 pandemic imposed unprecedented challenges on public management systems around the world, especially regarding transparency and accountability in the allocation of health expenditures. In Brazil, the emergency context intensified the need for clear, accessible, and reliable information on government spending, revealing both structural advances and persistent deficiencies in public administration. This article examines how federal, state, and municipal governments disclosed data related to emergency procurement, health investments, and administrative decisions during the pandemic, analyzing the effectiveness of transparency mechanisms, the role of oversight institutions, and the limitations observed in the practical implementation of the Access to Information Law. The results indicate that transparency not only improves efficiency and public trust but is also a fundamental democratic requirement for safeguarding the right to health and preventing irregularities in times of crisis.