The Family Health Program (PSF) was established by the federal government as a strategy to reverse the care model. This article aimed to identify the flow of accounts from local sources of funding to the activities of health; problematize and evaluate the allocation of financial resources and implementation of the PSF budget in the municipality of Santo Antonio de Jesus (Bahia, Brazil) in the year of 2005. The financial data were collected through four tables proposed by the National Health Accounts (NHA) and compared with data of official reports. The data result on the survey showed a expenditure per capita of 16 PSF units ranging from R$ 465.40 to R$ 62.30 per capita/unit/year. The average expenditure of a unit was R$ 17.302/unit/month) in 2005 and the federal government spent R$ 2.834/unit/month. In conclusion: there was a decisory financing of the PSF by the federal government and a lack of co-financing from state of Bahia; there was a great effort from the council to expand access to health services through the PSF. The choice of the municipality by this strategy may have make unviable other priority activities due to scarce resources; and the limits found in the expenditure description of activities register a profile that will allow comparisons in future researches.
Health care financing; SUS; Expenses with PSF; Health activities; Health accounts
