The study analysed the financial transfers made to directly cope with the Covid-19 pandemic in the State of Minas Gerais, Brazil, in the years 2020 and 2021, aiming at the allocation of resources by area of greater contamination, hospitalization and deaths caused. The allocation of financial resources in an emergency can boost care actions and reflect the strategic preference used to cope with the pandemic, be it preventive, health testing and promotion, hospitalizations, acquisition of supplies and expansion of beds. This paper presents in a first moment normative aspects related to transfers and sources destined to health, with special emphasis on the period that comprises the pandemic. Subsequently, to contextualize the institutional and legal ambience of Minas Gerais, Brazil, in confronting COVID-19, a research was made of the creation of well committees and working groups and normative acts with emergency actions for the territory of Minas Gerais, Brazil. Finally, results of the transfers in this period are presented as well as the analyses that indicate aspects that may hinder the effective coping of the pandemic. The results suggest, in addition to a review of the values considered inadequate to cope with, the need for an allocating review by territory proven the need for care, as well as a strategic structuring of coping with the pandemic. Minas Gerais has major public policy challenges, especially maintaining equity given territorial extension, and regional disparities, further aggravated by a pandemic state in a still developing country. It also has the greatest challenge of effectively thinking about levels of care that can minimize or mitigate the effects of the health emergency. Added to this is the need to adjust the timing of the transfer to the dynamics imposed by health needs, which would certainly allow alignment between spending and coping in "real time".