The aim of this study was to measure the percentage of federate agencies (Federal, State and City) participation in the funding of oral health services and activities of primary care in the city of Vitória de Santo Antão, Pernambuco, in 2010, from the cost calculation. The methodology of absorption costing was used, and costs were grouped into blocks: human resources, material resources and dental dressings with purpose, housing costs and equipment maintenance. Federal funds and state information systems of public access (national fund of health and state health fund) were consulted to estimate the involvement of governments in the funding of oral primary healthcare actions and services. From a total of R$ 1.340.307,80 for the total expense, 37,5% was related to federal funding and 62,5% at municipal, not being observed state participation. It appears that the city remains the main provider of funding for oral health in primary care; this sets the need for a more effective inter-federative articulation to ensure the tripartite funding.
Management in Health; Resources in Health; Oral Health