The access and the quality of health services are the main demands of the population, as they provide several externalities that impact the population’s quality of life and the generation of internal income. In Mozambique, health services are mostly provided by the public sector and the Ministry of Health (MISAU) is responsible for creating, planning, coordinating and controlling national health policies.

Taking into account the participation of different actors of society in monitoring the process of executing the State Budget (SB) and implementing the Economic and Social Plan (ESP), it is essential to fallow the country’s economic governance process, especially with regard to definition of strategic priorities favorable to the economic growth and improvement of life’s conditions of Mozambicans people, especially the most disadvantaged ones.

This study is part of the monitoring efforts of national public finance management. It is also part of analysis reports of the execution of the State Budget and the result of financial activity in the period from 2015 to 2020. The focus of this study is to analyze budget execution in the health sector, with particular emphasis on the magnitude of deviations observed in relation to allocations, taking into account the amount allocated to operating and investment expenditure.