O Orçamento por Desempenho como ferramenta para gestão e avaliação da política de saúde no município de São Bernardo do Campo, no período 2006 a 2012

This article aims to evaluate the performance of health expenditure of the municipality of Sao 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 Sao Bernardo do Campo, the resources involved and the results of the health policies from the perspective of the budget.