THE DISTRIBUTION OF PUBLIC SPENDING ON COVID-19 IN BRAZIL: EXPLORATORY ANALYSIS OF STATE SPATIAL DATA

Purpose : investigate the relationship of public spending on combating covid-19 with the number of people infected and deaths in the brazilian states in the period 2020 and 2021. Theoretical framework : approach to the covid19 pandemic and public finance, focusing on its concept and functions. Method: qualitative and quantitative analysis, through bibliographic study, data collection, elaboration and interpretation of dashboards. Results and discussions : there is a perceptible relationship between population numbers and the number of resources spent, so states with larger populations tend to have higher spending. States may have large amounts invested, but have a low per capita expenditure due to their large population, as there may be the opposite, states have a high per capita expenditure even without having made a large expenditure. In addition, states with a larger number of infected people tend to have lower per capita spending even though they have invested a large number of resources. On the other hand, states with a smaller number of infected individuals tend to have higher per capita spending per infected individual. Research implications: the subject matter allows us to better visualize the number of financial resources that each state has made available in the fight against covid-19. Originality


INTRODUCTION
The world was faced with one of the biggest pandemics of the Modern Era, something difficult to visualize, mainly due to the level of evolution achieved in recent years, such as in the way society is organized, the use of new technologies, and advances in the area of health, discovery of treatments for diseases, mass immunization through vaccines or other innovations that occurred over time.
Despite these technological advances in the health sector, there was the emergence of the SARS-CoV-2 virus that caused Covid-19.Health research data showed that the first victims appeared in Wuhan, China, until the disease spread to several countries.Its rapid spread and the lack of effective treatments at that time led the World Health Organization (WHO) to declare the pandemic in 2020 (Moretti & et al. , 2020).
The form of contagion of Covid-19 ends up happening at an accelerated rate, making containment difficult, which is astonishing the world, as several countries have tried ways to control it without achieving success (Moretti & et al. , 2020).Given this scenario, there was a health crisis in several countries, which demonstrated that the health system did not have a sufficient structure to meet the excess demands that would arise, whether for equipment, beds in the Intensive Care Unit (ICU) and, in in some cases, even a lack of oxygen, as happened in the state of Amazonas, which led to state intervention to try to alleviate the problem.
Due to the health crisis that affected Brazil, exposing the need for greater structuring of our health network, as well as the problems arising from the pandemic, the intervention of the Union became necessary, mainly through the sending of financial resources to the states and municipalities.In the historical context, there is the promulgation of what became known as the War Budget, Constitutional Amendment 106, of 2020, which was created with the aim of facilitating federal government spending to combat the pandemic, as there would be a The justification for this article is based on the fact that the "function of the State in relation to public management and the demands of society is to play a central role in promoting social well-being and guaranteeing a safe and equitable environment for its citizens" ( Melquiades , Neiva, Silva & Santos, 2024, p. e05661).Therefore, investigating spending to combat the pandemic may allow us to better visualize the amount of financial resources that each state made available to combat Covid-19.Furthermore, such data can be used by public managers as a way of visualizing whether the actions adopted during this period had an effect on the variables studied, in this case, the number of infected people and deaths.

CONTEXT ABOUT THE COVID-19 PANDEMIC
Human civilization is marked by a series of pandemics, such as cholera, measles or smallpox.Others that lasted for a shorter time, such as the flu pandemics that occurred in 1918, 1957-58 and 1968-69, and more currently, those that occurred throughout the 20th century, nicknamed 'Spanish flu', 'Asian flu ' and ' bird flu' (Souza, 2020).
We live in such an advanced period of human history, where it was considered to have control over issues, such as health, mortality control or even social security, the emergence of Covid-19 ended up putting an end to all convictions.and the certainty that nothing is under the control of human beings.There is no longer the possibility of making speeches aimed at future actions, since we do not know how to deal with the present, and as a result, we remain silent or stick to small reflections for the present time (Moretti & et al. , 2020 ).

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Traditional contingency plans were typically designed to deal with events such as natural disasters, cyber incidents, and power outages.However, in the pandemic context we face more complex situations, such as long periods of quarantine, widespread closures of schools, shopping centers and local and international travel restrictions, all resulting from the health emergency caused by Covid-19 (García;Farías & Mendoza, 2023).
The Covid-19 pandemic was marked by the rapid spread of the virus, and the World Health Organization (WHO) was notified on December 31, 2020, about cases of pneumonia that were occurring in the Chinese city of Wuhan.The suspicion was the existence of a new virus, which became known as SARS-CoV-2.On January 30, 2020, the WHO activated the Public Health emergency alert, due to the speed of transmission of the disease (Souza, 2020).
As there were still no vaccines or medications to combat the virus and it was spreading rapidly, the best solution found was the use of non-pharmacological interventions in order to reduce and control the Coronavirus , both locally and globally.Among the social distancing interventions that aimed to delay or contain the action of the virus, we range from the cancellation of mass events to the implementation of lockdowns .Such measures were also used against other pandemics, such as in the fight against Influenza in the period 1918-19, severe acute respiratory syndrome (SARS) in 2002-2003 and the H1N1 influenza pandemic in 2009-2010 (Silva & et al. , 2020& Madaan et al., 2023).Thus, although many countries followed the actions in an exemplary manner, nothing prevented the arrival of the virus, causing us to have the biggest pandemic since the Spanish flu, during the period of 1917 and 1918.The Covid-19 virus arrived to all continents and almost all countries.As it is a disease that had not yet been transmitted to humans, it was deduced that the entire population, unless there was some protection considered natural, was subject to contracting the SARS-CoV-2 virus (Henriques & Vasconcelos, 2020).
The first case of Covid-19 in Brazil occurred in a person who came from Northern Italy, a country that was experiencing a constant increase in infected cases and had not yet made use of the isolation period for those disembarking in Italian soil.The first contamination led to the suspicion that there could be other people in Brazil with the virus, as the person who was infected had had contact with a group of 30 people, before showing symptoms (Henriques & Vasconcelos, 2020).
Just under a month after confirming the first case of Covid-19 in Brazil, we had already confirmed community transmission in some cities, and on March 17, 2020, we had the record of the first death in the country and, for Finally, on March 20, 2020 (three days after the first death), community transmission of the virus was confirmed throughout the territory (Oliveira & et al. , 2020).
Brazil claimed a Public Health Emergency of National Importance (ESPIN), before confirming the first infected person in the country, with the first cases appearing in February and consequently a series of actions were put into practice with the aim of containing the spread of the virus.(Cavalcante & et al. , 2020).
One measure that impacted public spending was the approval of Constitutional Amendment nº 95, which resulted in the introduction of a ceiling on public spending and economic policies for a period of 20 years, in addition to constant reductions in the area of health and research (Werneck & Carvalho , 2020).It is noteworthy that the main tax revenues are in the hands of the Union, with more than half of public spending on health being taxes collected by this sphere.On the other hand, due to sanctions imposed by Constitutional Amendment nº 95, there may be pressure for greater investment in the health area, mainly on the states.It is observed that such actions must come from national, social and macroeconomic policies, and it is not up to local governments to develop solutions on their own, which would cause increasing inequality in the country, since not all states have the same capacity to fundraising (Servo & et al. , 2020).
Constitutional Amendment No. 95 brought several obstacles, mainly to fiscal policies that could be carried out by the government.This fact became more notable when the government had to, as an emergency, exceed the spending ceiling to combat the pandemic, claiming a state of public calamity, which was in force until December 31, 2020, and ended up being extended due to the continuity of the pandemic.of Covid-19 (D'Agostini, 2020).
Due to the pandemic, the world economy has gone through a difficult time and countries like Brazil, considered developing, find themselves in a complex situation to maintain the continuity of their public services, such as government programs that are financed by the State.
It can be said that there are choices between maintaining health or education; hire hospital professionals or ensure that assistance programs continue (Santos & Vidal, 2020).
Given the situation in public hospitals at that time, the main means used by most governors was the transfer of resources to social organizations or the purchase of beds.It is worth mentioning that these beds had an increase in prices, generating overpricing for the private sector during the pandemic.With this, it is understood that the governors' response to problems in the health network was to transfer actions to the local private sector (Sodré, 2020).
The vulnerability of some public health systems contributed to the spread of the virus in some countries, as countries such as China, South Korea and Germany achieved some success in reducing mortality, mainly due to the increase in the number of hospital beds that

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were used. in intensive care.It can be noted that better health structures enable a more efficient fight against the virus, in addition to better protection for professionals who work in this area (Souza, 2020).
The measures adopted during the pandemic resulted in an economic recession.Reports indicated that in the first quarter of 2020, the United States economy, for example, suffered a 5% decline ( Madaan et al ., 2023).
However, the Covid-19 pandemic came to expose other crises that humanity was facing, but in an unnoticed way, such as globalization that works from the point of view of economic connections, but lacking a global political project, putting the planet on the brink of an environmental crisis, due to the increasing use of polluting materials, in addition to other discrepancies that the pandemic exposed by placing us before our own image of the world (Lima, Buss & Sousa, 2020).Furthermore, in times of crisis, it becomes important for a country to have a developed science and technology system and that this system acts in accordance with the health system to allow universal access with quality (Werneck & Carvalho, 2020) .

PUBLIC EXPENDITURE ON HEALTH
The Brazilian health system is made up of two sectors: the SUS, which is public and free, enabling access to the entire population, which contributes to its financing and supply through the collection of taxes.It is divided into federal, state and municipal levels, and is used mainly by individuals with low and lower-middle incomes.We have the private sector, used by the population, mostly upper-middle, being seen as complementary and voluntary, thus enabling access to services that are not offered by the SUS or can be carried out more quickly, which is regulated.and controlled by the federal government, responsible for monitoring its actions (Lago, 2007).
The Federal Constitution of 1988 determined that health spending would be financed through the budget that was made available for social security, which was made up of resources coming from transfers from the Union, states, Federal District, municipalities and specific federal contributions, being which, as established by the Transitional Constitutional Provisions Act (ADCT) , in art.55, which excludes the value of unemployment insurance, at least 30% of the available social security budget should be allocated to health (Brazil, 1988).The SUS would then be regulated, in 1990, through laws No. 8,080, of September 19, 1990, and No. 8,142, of December 28, 1990.In other years, health expenses competed with social security expenses.

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of Constitutional Amendment nº 20, of December 15, which prohibits the spending of certain resources that were collected, in areas that were not intended for the payment of benefits arising from the general social security regime (Brandi & Silva, 2019).
In order to face the crisis caused by the lack of resources in the health sector, over the years, several measures were sought to be developed.One of them was the change in the calculation for establishing the value that should be transferred by the Union to the municipalities, known as the Basic Operational Standard of 1996 (NOB-96) and which came into force in 1998.It established the implementation of the Basic Care Floor , which had one of its principles, the division of financial resources based on demographic and epidemiological parameters.Later, we had the drafting of Constitutional Amendment No. 29 (EC 29 ), which established a minimum level of investment in health for the Union, states, municipalities and the Federal District (Santo & Tanaka, 2011).
The lack of resources for health financing has always been present in the history of the Brazilian public health system, even before the creation of the SUS, which was established in the 1990s, following a severe financial crisis in this sector.The health sector began to see greater stability and financial resources only in the 2000s, when Constitutional Amendment nº 29 (EC/29) was approved, which linked resources from the three spheres of government to the health sector (Servo & et al ., 2011).
In 2000, Constitutional Amendment No. 29, of September 13, was promulgated, which sought to establish more clearly how resources for health would be available (Brazil, 2000).
Through this amendment, it establishes that the minimum value of the Union's expenses would be through the amount that had been committed in the previous year, added to the value of the variation in the percentage of the nominal Gross Domestic Product (GDP) .In this context, there would be no need for the legislator to explain the origin of the resources in a minimalist way, in addition, health would still remain linked to the social security budget.For states and municipalities, the contribution would be made through 7% that would come from tax revenues and transfers from each federative entity.There was an agreement that the transfer should be increased to 12% to states and 15% to municipalities, by the year 2004 (Brandi & Silva, 2019).
One of the ways found to try to minimize SUS underfunding was to ensure that there was greater participation by states and municipalities in its financing, through the collection of resources that would be destined for Public Health Actions and Services (ASPS).As a result, the amount collected increased, mainly after the approval of Constitutional Amendment No. 29, in 2000, which stipulated that each municipality had to allocate at least 15% of its revenue to the health sector.This ended up being harmful to the municipalities, since a large part of their With the result of the health decentralization process, we had a greater transfer of resources to states and municipalities through the Union.By way of comparison, in 1995, around 90% of the Ministry of Health's resources were applied in a direct, while 8% was transferred to states and municipalities.In 2009, we had a transfer of 66% to the states and municipalities, while the Union's participation fell to 1/3 of the resources available in the Ministry of Health (Servo & et al ., 2011).
A mixed system was adopted for allocating resources to municipalities, where part of the health budget would come from the Municipal Health Fund, another part would be transferred directly to health establishments, which would be based on the quantity of services provided that would be paid according to a standardized price table, prepared by the Unified Health System (SUS), and finally, a last source of financing for health actions, would be the minimum percentage that municipalities are obliged to invest in the health area (Soares & et al ., 2016).
However, for the correct functioning of a health system, two factors are necessary: sufficient financing and adequate management.Brazil needs to improve these aspects, in recent years spending on health has fluctuated around 8% of GDP.By way of comparison, countries that offer a healthcare service superior to ours invest a similar percentage to ours, such as the United Kingdom (9.9% of GDP) and Canada (10.4% of GDP) ( Saldiva & Veras , 2018).
Although there is a problem with its underfunding , the SUS, in general, has been successful in the process of expanding primary care (prevention and promotion), however the amount invested continues to be insufficient, mainly due to budget restrictions.Therefore, it is necessary to combat the waiver of tax revenue, as it is directly linked to the economic reproduction of health plans, which must be better observed, so that through this, we can consolidate the SUS as a universal service, available to everyone and make resulting in a reduction in spending by families and employers on private health services ( Ocké -Reis, 2015).
To consolidate the SUS as a universal, quality and integral system, it should not only focus on efficiency gains which, although necessary, are not the main bottlenecks, compared to the lack of resources for financing it, so that it works satisfactorily.It is also necessary to better distribute the services offered, through investments in health in areas of the country that are less covered in terms of hospital structure, professionals and equipment .Without appropriate investments, it will be difficult for us to have equal access, with highly complex resources being restricted to the richest regions of the country (Servo & et al ., 2011).

METHODOLOGY
As stated by Menezes & et al . (2019, p. 11), "research corresponds to a set of actions that must follow a series of previously defined procedures through a method based on rationality in order to find results and answers to a previously presented problem".In a broad sense, research is seen as the search for information that we need, but do not have ( Prodanov & Freitas, 2013).This study is characterized, firstly, as a bibliographical research.In this type of study, scientific materials are sought that address the topic studied.Basically, almost every job, when started, requires this type of research.However, it is important to verify the veracity of such information to avoid possible inconsistencies that may arise, thus attesting to the importance of using quality journals ( Prodanov & Freitas, 2013).
To support bibliographic research, scientific articles are seen as the first focus of study for researchers, as they contain up-to-date data and, consequently, cutting-edge information.
Books are also used, which are classified as current reading, used to make summaries and comments, and books that are considered reference, being used for consultation, such as dictionaries, encyclopedias, among others.Therefore, these are the main sources used when carrying out bibliographical research (Lakatos & Marconi, 2003).
In this way, information was collected about the concepts that have already been covered in academic literature to support the issues being addressed in this research.In this context, we searched for national and international scientific articles that addressed the topic studied through the Google Scholar, Periódico Capes, Spell and Web of Science platforms .
Research was also carried out through physical and digital books to complement information that was not available in scientific articles.
Regarding the objective of the research, it can be classified as descriptive.Descriptive research is seen as research that aims to define the characteristics of certain phenomena or groups (Gil, 2017).In this type of research, only the recording and description of facts is sought, without the intervention of the observer.Firstly, data is collected through techniques such as questionnaires, secondary data or even observation techniques and, through this, an analysis of the collected data is carried out, aiming to expose its characteristics, behaviors and other possible inferences, in addition to to seek to identify relationships between them.For this research, secondary data was used, and an attempt was made to describe spending on combating Covid-19 in the municipalities analyzed, in addition to possible correlations between municipal spending, number of infected people and deaths.
Regarding the object of study, it was selected through non-probabilistic sampling, which 11 is defined as a sample where there is the participation of the researcher or observer to select which elements will be part of the sample (Mattar, 2013).In the same sense, the selection of the object of study can be considered as intentional sampling, where the elements are defined as they meet the prerequisites determined by the researcher, so that the information considered essential can be obtained (Anunciação, 2021).
As a result, the requirements for the municipality to take part in this work were to record the number of inhabitants, the amount spent fighting Covid-19, the number of infected individuals and the number of deaths.
In this work, the quantitative analysis was carried out through the analysis of expenses in the fight against Covid-19, the number of infected people and deaths in the micro-regions of Minas Gerais, through tables and graphs that were generated using the Microsoft Excel program , thus enabling a better visualization and understanding.
The qualitative approach focuses on a subjective analysis of the data being observed, without using statistical or mathematical techniques.Therefore, the focus is not on measuring or qualifying the data, but rather on a better description of the elements that are the focus of the study ( Prodanov & Freitas, 2013).
Data collection took place in a secondary way, that is, data that had already been collected and classified by third parties for specific purposes was used, which often do not fit with the researcher's objective, but serve as a basis for their search.One of the advantages of secondary data is that it is already tabulated and classified, in addition to providing a large amount of data, which in some cases would be impossible for the researcher to collect.When collecting data on population numbers, the census carried out by the Brazilian Institute of Geography and Statistics (IBGE) was used.The numbers of people infected and killed by Covid-19 were collected using data found on the Ministry of Health's website .
Initially, this research cataloged state data involving expenditures to combat Covid-19.These spending data were selected based on population, per capita spending , number of cases, per capita spending on infected people and number of deaths, in the specific period from 2020 to 2021.As previously stated, the state data were collected by IBGE, Federal Transparency Portal and Ministry of Health website .

EXPLORATORY ANALYSIS OF STATE SPATIAL DATA
Fighting Covid-19 is directly linked to a series of factors, such as the economic power of the region, the concentration and scarcity of resources, culture, schooling and among other aspects that may or may not help in the fight against it (Albuquerque & Ribeiro, 2020 ).It is worth noting that in pandemic situations, such as Covid-19, it is necessary to collect reliable and accurate data on expenses, population, number of infected people and deaths, to promote measures that can reduce the spread of the disease, in addition to to enable better management of health services that can serve the population correctly (França & et al ., 2020).
In the North and Northeast regions, services offered for the health sector are concentrated in capitals and metropolitan regions.In the Central-West and part of the Northeast , there is a greater accumulation of basic health services in areas of consolidated or expanding urbanization, mainly in agribusiness hubs.In the South and Southeast regions, the most concentrated in the country, there is a health network that goes from the metropolitan regions to the interior of the states, even though they only offer essential health services (Albuquerque & Ribeiro, 2020).

Analysis of states with the highest and lowest spending to combat COVID-19
In Figure 1 it can be seen that the state of São Paulo has the highest expenditure among the states, at R$2,814 billion.The sum of the amounts spent in the state of São Paulo is greater than the sum of the states of Pernambuco, Rio Grande do Sul and Minas Gerais (R$ 2,521 billion).These states are the last three among the five with the highest expenses (SP, BA, PE, RS and MG).It is worth noting that during the crisis caused by Covid-19, in 96.30% of the states there was a reduction in tax revenue, as a result of which there was an increase in the degree of dependence on intergovernmental transfers (Dotto & et al ., 2021 ).Furthermore, most states were not prepared for a decrease in tax revenue, meaning there was a need for better organization of government accounts, as some were beginning to show deficits in their accounts (Borges, 2020).

Analysis of states with largest and smallest populations
A second analysis carried out dealt with the population of the states, these data were selected according to the IBGE estimated population and are shown in Figures 1 and 2. Bahia is also among the top 5 , which is the most populous state in the Northeast region, totaling around 15 million inhabitants.This state is also the largest in area in that region, which contributes to its high population.The state invested around R$1,094 billion in combating the pandemic, which represents around 7% of the total amount spent.When comparing Figures 1, 2 and 3, it is clear that states can have large amounts invested, but low per capita expenditure due to their large population.The opposite may be true, states have a high per capita expenditure even without having made a large investment in this area, but as they have a small population, this ends up contributing.In this context, the state of Roraima ends up having the highest per capita expenditure (R$ 191.51), due to its low population (652 thousand inhabitants), despite having the lowest absolute expenditure on combating Covid-19 (total 125 million).Soon after, the states of Amapá (877,613 inhabitants and per capita expenditure of R$ 184.95) and Acre (906,876 inhabitants and per capita expenditure of R$ 179.46) appear, which are also among the least populous, which facilitates to have a high per capita expenditure .Subsequently, there is the Federal District ( per capita expenditure of R$ 158.59) and Espírito Santo ( per capita expenditure of R$ 116.35) which do not fit into the conditions described above.
Regarding the states with the lowest per capita expenditure , the state of Rio de Janeiro has the lowest expenditure (R$ 33.57).As previously mentioned, the population or the amount spent has a great influence when making this calculation.This turns out to be one of the reasons why Rio de Janeiro occupies this position, since it is among the ten states that spent the most on combating Covid-19 (586 million), but has the third largest population in Brazil (17 million inhabitants), which generated a low per capita value.

Analysis of states in relation to the numbers of people infected by COVID-19
Figure 4 shows the number of contaminated people in each state, which totaled 21,795,371 contaminated people at the time of data collection.The predominance of states is observed to be among the five most populous (SP, MG, PR and RJ), with the exception of Pernambuco (PE).
The state of São Paulo appears with the highest number, with almost 4.5 million infected people, more than double that of second place, Minas Gerais (2,193,876 infected).After that, Paraná (1,566,052), Pernambuco (1,534,935) and Rio de Janeiro (1,329,609).The sum of the number of infected people in these five states is almost 50% of the country's total (11,040,217).
The population of these states totals 106,796,681 and expenditure totals R$5,797,881,244.
Furthermore, the number of states belonging to the Southeast region also stands out, being represented by three of the five states.On the other hand, the states located in the North region are among those with the lowest number of contaminated people, with Acre (88,005 contaminated) having the lowest number in Brazil, followed by Amapá (123,924) and Roraima (127,720).This dominance of the North region is related to the low population among the states that make up the region.The same example can be applied to Tocantins (226,727 infected), which is among the states with the lowest population, although it is not in the North region.Among the five with the lowest number of infected people, only Alagoas (239,215 infected people) is not among those with the smallest populations.

Analysis of states with the highest and lowest per capita expenditure on contaminated products
Figure 5 shows the states with the highest and lowest per capita expenditure observing the number of infected people according to data provided by the Ministry of Health (2021).It is observed that the total per capita expenditure on infected people amounted to R$ 21,528.60 at the time of data collection.
In this analysis, the situation can be interpreted in a similar way to the reasoning used in Figure 3  18 with smaller populations would have higher per capita expenditures .This fact repeats itself: in those states that have a smaller number of infected individuals, they tend to have a higher per capita expenditure .
In this context, Acre ends up being the state with the highest per capita expenditure per person infected, with a population of 906,876 inhabitants and 88,005 infected people (9.7% of the population), precisely due to its low population and consequently a smaller number of infected people., the state, spent R$1,849.34 per individual with Covid-19.Amapá appears as the third highest per capita expenditure on contaminated people, with a population of 877,613 inhabitants, with a number of 123,924 contaminated people (14.1% of the population) and with an expenditure of R$ 1,309.79 per capita .The other states (MA, SC, PA) do not follow the same criteria, meaning that the final value is not directly influenced by the low population.The amount spent by the five states with the highest per capita expenditure on contaminated products represented around 30% of the total per capita amount , totaling R$ 6,785.63.Discussing the states with the lowest number of deaths, there was a dominance of states located in the North region.This fact is related to the low population rate that the region has and consequently the states.As a result, Acre was the state with the lowest number, with 1,842 deaths, representing around 4% of the North region, with an expenditure of R$162,751,367.27 to combat the pandemic.
Soon after, Amapá appears, which registered 1,993 deaths, around 4% of deaths in the North region and an expense of R$ 162,314,697.23;later, Roraima appears with 2,036 deaths, which represents 4% of the deaths that were recorded in the North region, with the amount spent being R$ 125,000,465.06;followed by the state of Tocantins with 3,831 deaths, which 21 would be approximately 8% of deaths in the North region, the state had an expenditure of R$ 184,651,806.74.And finally, there is the state of Rondônia, with 6,020 deaths, around 13% of the North region and an expense of R$ 173,153,085.49.The number of deaths recorded by these states was 15,722, which would be almost 2% of Brazil's total.

CONCLUSION
Due to the rapid spread of the virus and the crisis that was generated in the public health system, it became necessary to transfer a series of federal and state financial resources to municipalities in order to expand their coverage network and serve individuals in need. of health services.Therefore, it was extremely important for public managers to control public spending in a way that met the needs of the municipalities.
In this context, the central problem of the research arose : how are expenses distributed to combat Covid-19 in the states in 2020 and 2021?
From there, the following conclusions were reached, from the perspective of the states: -There is a noticeable relationship between the population number and the amount of resources spent, so states with larger populations tend to have higher expenses.
Although this may seem obvious, this reality changes when referring to per capita spending ; -The populations of the most populous states (São Paulo, Minas Gerais, Rio de Janeiro, Bahia and Paraná) when combined represent around 112 million inhabitants, that is, 52% of the country's population and an expenditure of approximately R$5,937 billion , which represents approximately 42% of total spending; -The difference between the most populous state 649,132 inhabitants) and the least populous (Roraima: 652,713 inhabitants) is 7,147%.In terms of resources spent, the difference is 2,251%, with São Paulo spending R$2,813,796,772.

The
Distribution of Public Spending on COVID-19 in Brazil: Exploratory Analysis of State Spatial Data ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-25 | e03495 | 2024.4 separation between the expenses used in the pandemic from those that are part of the general budget of the Union.Therefore, it became necessary for municipalities to report to the population and other supervisory bodies, through the Transparency Portal, on the expenditure of resources to combat the Covid-19 pandemic, whether from the Union, the states or even resources of its municipal coffers.Therefore, given the diversity of situations generated by the pandemic in each region of the country, this article aims to investigate the relationship between public spending on combating Covid-19 and the number of infected people and deaths in Brazilian states in the period 2020 and 2021.Bringing up the following research question: how are expenses distributed to combat Covid-19 in the states of the Union in 2020 and 2021?
and social assistance, which also made up social security, until in 1998, there was the creation The Distribution of Public Spending on COVID-19 in Brazil: Exploratory Analysis of State Spatial Data ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-25 | e03495 | 2024.

Figure 1
Figure 1Dashboard of states with the highest and lowest spending to combat Figure 2. It can be seen the population of each state where the state of São Paulo stands out again as it is currently the The Distribution of Public Spending on COVID-19 in Brazil: Exploratory Analysis of State Spatial Data ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-25 | e03495 | 2024.14 most populous, followed by Minas Gerais and Rio de Janeiro, these states are located in the Southeast region, and have around 85 million inhabitants, making this the most populous region in Brazil.Spending on the population of these states to combat Covid-19 is approximately R$4,121 billion, which represents around 30% of the total amount spent, when analyzing

Figure 2
Figure 2Dashboard of states with largest and smallest populations

Figure 3
Figure 3Dashboard of states with the highest and lowest per capita spending to combat

Figure 4
Figure 4Dashboard of states with the highest and lowest number of cases ( dashboard of states with higher and lower per capita expenditures ), where states The Distribution of Public Spending on COVID-19 in Brazil: Exploratory Analysis of State Spatial Data ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-25 | e03495 | 2024.

Figure 5
Figure 5Dashboard of states with the highest and lowest per capita expenditure on contaminated people
13 and Roraima R$125,000,465.06; -States can have large amounts invested, but have a low per capita expenditure due to their large population, or the opposite can happen, states have a high per capita expenditure even without having made a large expenditure, such as Roraima, which has the highest per capita expenditure (R$ 191.51) and the lowest total expenditure; -The sum of the five states that have the highest numbers of infected people (São Paulo, Minas Gerais, Paraná, Pernambuco and Rio de Janeiro) amounts to almost 50% of the country's total (11,040,217); The Distribution of Public Spending on COVID-19 in Brazil: Exploratory Analysis of State Spatial Data ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-25 | e03495 | 2024.22-States with the highest number of infected people tend to have lower per capita expenditures even though they have invested a large amount of resources.On the other hand, states with a smaller number of infected individuals tend to have a higher per capita expenditure per person infected, for example, Acre has the highest per capita expenditure per person infected (R$ 1,849.34)and the 4th worst total expenditure; -The state of São Paulo had the highest number of deaths with 152,538 deaths, which represents 52% of the Southeast region and 24% of the total number of deaths.The state of Acre was the state with the lowest number, with 1,842 deaths, representing around 4% of the North region and 0.28% of the total number of deaths.
The Distribution of Public Spending on COVID-19 in Brazil: Exploratory Analysis of State Spatial Data