Financiamento público da saúde nos municípios brasileiros: análise da qualidade dos registros declarados ao siops de 2002 a 2014 para a atenção básica

Abstract

The Information System on Public Health Budgets (Siops) is a fundamental instrument to understand the structure of municipal health expenditures. Few papers test the reliability of the Siops information at the sub-function level. This study proposes the analysis of the consistency of Siops records considering the disaggregation for the primary health care sub-function. The records were analyzed for the period from 2002 to 2014. The reliability of Siops information was measured through the construction of indicators that associated the coverage by Family Health Strategy (FHS) with the declaration of receipt of transfers and expenditures for primary health care. The main results show that the records of income and expenses for the primary health care sub-function improved during the period from 2002 to 2014. On the other hand, the specific expenditure records of the FHS presented a high level of underreporting in most of the municipalities.