Bases de dados orçamentários e qualidade da informação: uma avaliação do Finanças do Brasil (Finbra) e do Sistema de Informações sobre Orçamentos Públicos em Saúde (Siops)

Medeiros, Kátia Rejane de; Albuquerque, Paulette Cavalcanti de; Diniz, George Tadeu Nunes; Alencar, Fabio Lima; Tavares, Ricardo Antônio Wanderley

doi:10.1590/0034-76121483

Cited by 11 publications

(9 citation statements)

References 15 publications

(13 reference statements)

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“…Specific features of the different reports generated by Finbra and the annual changes in its interface demand certain accounting knowledge of the user, an aspect highlighted in Medeiros et al 13 , which mention that there is proportionality of the level of accounting knowledge of the user with the exploitation potential of Finbra. In this regard, Schettini 19 points out that the handling of Finbra presupposes that the researcher has the capacity to overcome problems derived, on the one hand, from the growing detail of the accounting information in its various reports and, on the other, from the conceptual changes of public accounting.…”

Section: Brazil 2018mentioning

confidence: 99%

Avaliação da cobertura e completitude de variáveis de Sistemas de Informação sobre orçamentos públicos em saúde

et al. 2019

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RESUMO Este artigo avalia a qualidade dos Sistemas de Informação Finanças do Brasil (Finbra) e Sistema de Informação de Orçamento Público em Saúde (Siops), nas dimensões de cobertura e completitude para os municípios do Brasil, entre 2004 e 2012, considerando algumas variáveis fiscais e de investimento em saúde. O Finbra e o Siops apresentaram excelente cobertura; já a completitude variou de excelente a regular. O Siops teve melhor desempenho para as duas dimensões. A variável de pior desempenho foi a Despesa Atenção Básica, tanto para a dimensão de cobertura como para completitude e para a maioria dos anos da série. Conclui-se que os dois Sistemas de Informação apresentaram qualidade satisfatória, o que deve estimular os gestores a utilizarem essas informações para a tomada de decisão. Além do respeito ao pilar da transparência na garantia do exercício dos direitos dos cidadãos.

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Section: Brazil 2018mentioning

confidence: 99%

Avaliação da cobertura e completitude de variáveis de Sistemas de Informação sobre orçamentos públicos em saúde

et al. 2019

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“…The evidence and the absence of studies that explore the indicators for the expenditure on health care personnel, makes it fundamental that research be carried out that investigates the trustworthiness and validity of the indicators. But these considerations do not invalidate the recognition that Siops and Finbra are important sources for registering the accounts of sub-national entities 17 .…”

Section: Discussionmentioning

confidence: 99%

“…datasus.gov.br. From these sites, information is obtained on tax receipts and the spending of municipalities 17,18 .…”

Section: Methodsmentioning

confidence: 99%

Lei de Responsabilidade Fiscal e as despesas com pessoal da saúde: uma análise da condição dos municípios brasileiros no período de 2004 a 2009

Medeiros

Albuquerque

Tavares

et al. 2017

Ciênc. saúde coletiva

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The limits for expenditure on personnel that were imposed by the Fiscal Responsibility Act (FRA) have been considered by local health managers as an obstacle to health sector policies. This paper analyzes the linear trend for the personnel expenses indicators and the correlation of this with the profile of spending on health care personnel in 5,356 Brazilian municipalities from 2004 to 2009. The study of the time series used data from the 'Finanças do Brasil' (Finbra) and data from the Information System on Public Health Budgets (SIOPS). There was a trend towards an increase of 1.3% in the annual average of total personnel expenditure in the municipalities, but the cost of health care staff did not follow that growth. There were no correlations between the indicators, and this result is contrary to the arguments given by the health managers. They attribute the problems with hiring workers and the expansion of health systems to the FRA. The availability of data from the Finbra and the Siops system is associated with a lack of knowledge on these issues. This makes it an opportune time for conducting new research.

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“…For this, data from database of the SIOPS was used, available on the Ministry of Health website (DATASUS -SUS database). On these systems, information of the different levels of the government are registered and stored, being also the only source of data with detailed information at the municipal level (Medeiros, Albuquerque, Diniz, Alencar, & Tavares, 2014). However, it is important to note that among the 94 municipalities analysed the Homogeneous Group 2 of the IDSUS, Itaperuna (city in the state of Rio de Janeiro) did not declare data for 2011 period, and consequently it was removed from the analysis.…”

Section: Data Collection and Structurationmentioning

confidence: 99%

The Brazilian Unified National Health System: Proposal of a Cost-effectiveness Evaluation Model

Oliveira

Passador

2016

BAR, Braz. Adm. Rev.

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The Brazilian Unified National Health System (Sistema Único de Saúde [SUS]) is in a prominent position compared to the existing social policies. One of the new tools used by SUS is known as Performance Index of the Unified Health System (Índice de Desempenho do Sistema Único de Saúde [IDSUS]), which is intended to measure the performance of each municipality. Therefore, the aim of this study was to propose a model of cost-effectiveness to compare IDSUS performance against total revenues achieved in Homogeneous Group 2, consisting of 94 municipalities and analysed using data from IDSUS and the System Information of the Public Budget for Health Care (Sistema de Informação do Orçamento Público em Saúde [SIOPS]) for the year 2011. After structuring this data, we carried out descriptive statistical and cluster analysis in order to group similar municipalities in accordance with established variables: IDSUS performance, population and total revenue in health per capita. Even with the division of municipalities into homogeneous groups and after using variables such as population and revenue to regroup them, the results showed there are municipalities with heterogeneous characteristics. Another finding is in the use and intersection of two distinct databases (IDSUS and SIOPS), which allowed for visualizing the impact of health care revenue on the municipalities performance.

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Bases de dados orçamentários e qualidade da informação: uma avaliação do Finanças do Brasil (Finbra) e do Sistema de Informações sobre Orçamentos Públicos em Saúde (Siops)

Cited by 11 publications

References 15 publications

Avaliação da cobertura e completitude de variáveis de Sistemas de Informação sobre orçamentos públicos em saúde

Avaliação da cobertura e completitude de variáveis de Sistemas de Informação sobre orçamentos públicos em saúde

Lei de Responsabilidade Fiscal e as despesas com pessoal da saúde: uma análise da condição dos municípios brasileiros no período de 2004 a 2009

The Brazilian Unified National Health System: Proposal of a Cost-effectiveness Evaluation Model

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