The importance of rationality in the allocation and use of public resources is recognized. Given this, this book seeks to evaluate the efficiency of public spending on health of the pole municipalities of the health regions of Minas Gerais in 2019, according to the Regionalization Master Plan (PDR-SUS-MG), enabled for the full management of their service providers of the Unified Health System (SUS). To this end, the Data Envelopment Analysis (DEA) methodology was used, with variable returns to scale (VRS) and product orientation, divided into two models: the first encompassing the health macro-region poles and the second, the only micro-regional poles.