Evaluation of coverage and completeness of Information System variables on public health budgets

Feliciano, Marciana; Medeiros, Katia Rejane de; Damázio, Simara Lopes; Alencar, Fabio Lima; Bezerra, Adriana Falangola Benjamin

doi:10.1590/0103-1104201912104

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ORIGINAL ARTICLE • Saúde debate 43 (121) • Apr-Jun 2019 • https://doi.org/10.1590/0103-1104201912104 copy

Evaluation of coverage and completeness of Information System variables on public health budgets

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

This article evaluates the quality of the Information Systems Brazilian Finances (Finbra) and Public Health Budget Information System (Siops), in terms of coverage and completeness for the municipalities of Brazil, between 2004 and 2012, considering some fiscal and investment variables in health. Finbra and Siops presented excellent coverage and the completeness ranged from excellent to regular. The Siops performed better for both dimensions. The worst performing variable was the Primary Care Expenditure, both for the coverage and completeness dimensions and for most of the years of the series. It can be concluded that both Information Systems present satisfactory quality, which should stimulate managers to use that information to aid decision making. Besides the respect for the pillar of transparency in the assurance of the exercise of citizenship rights.

KEYWORDS
Information Systems; Budgets; Indicators; Database

Information System	Variables	Relevance
Finbra	Revenue Budget;	Demonstrates the capacity of the municipality to finance municipal public policies;
	Personnel/Net Current Revenue;	Expresses the limits/possibilities of personnel expenses and ascertains compliance with the legal limit by the municipality in accordance with CL 101/2000, the FRA;
	Health Expenditure;	Demonstrates municipal investment in the health sector;
	Primary Care Expenditure;	Demonstrates municipal investment in Primary Care;
Siops	Participation of the tax revenue in the total revenue of the Municipality (indicator 1.1);	Demonstrates the collection capacity of municipalities;
	Participation of intergovernmental transfers in the total revenue of the Municipality (indicator 1.2);	Expresses the dependence of municipalities regarding transfers from other spheres of government;
	Participation of personnel expenditures in total health expenditure (indicator 2.2).	Shows the commitment of health expenses in relation to expenses with personnel of the sector.

Indicator		Nº of municipalities with information	Nº of losses	% of municipalities with information
Finbra	Revenue Budget	5,563	0	100.00
	Personnel/Net Current Revenue	5,560	3	99.95
	Health Expenditure	5,561	2	99.96
	Primary Care Expenditure	5,518	45	99.19
Siops	Participation of the tax revenue in the total revenue of the Municipality	5,563	0	100.00
	Participation of intergovernmental transfers in the total revenue of the Municipality	5,563	0	100.00
	Participation of personnel expenditures in total health expenditure	5,563	0	100.00

Centro Brasileiro de Estudos de Saúde Av. Brasil, 4036, sala 802, 21040-361 Rio de Janeiro - RJ Brasil, Tel. 55 21-3882-9140, Fax.55 21-2260-3782 - Rio de Janeiro - RJ - Brazil
E-mail: revista@saudeemdebate.org.br

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[1] simara.cruz@ufpe.br

Variable	System	2004		2005				2006*		2007*
Variable	System		%	n		%		n	%	n	%
Revenue Budget	Finbra	235	4.23	317		5.70		26	0.47	10	0.18
Personnel/Net Current Revenue	Finbra	319	5.74	319		5.74		24	0.43	38	0.68
Health Expenditure	Finbra	490	8.97	341		6.24		58	1.06	58	1.06
Primary Care Expenditure	Finbra	1,025	18.58	924		16.75		524	9.50	524	9.50
Participation of the tax revenue in the total revenue of the Municipality	Siops	154	2.77	16		0.29		17	0.31	26	0.47
Participation of intergovernmental transfers in the total revenue of the Municipality	Siops	154	2.77	15		0.27		17	0.31	26	0.47
Participation of personnel expenditures in total health expenditure	Siops	155	2.79	15		0.27		17	0.31	26	0.47
Variable	Sistem	2008		2009		2010		2011		2012
Variable	Sistem	n	%	n	%	n	%	n	%	n	%
Revenue Budget	Finbra	80	1.44	42	0.76	67	1.20	178	3.20	387	6.96
Personnel/Net Current Revenue	Finbra	82	1.47	49	0.88	72	1.29	183	3.29	395	7.10
Health Expenditure	Finbra	98	1.79	68	1.25	105	1.92	218	3.99	432	7.91
Primary Care Expenditure	Finbra	501	9.08	460	8.34	470	8.52	496	8.99	729	13.21
Participation of the tax revenue in the total revenue of the Municipality	Siops	55	0.99	15	0.27	21	0.38	40	0.72	121	2.18
Participation of intergovernmental transfers in the total revenue of the Municipality	Siops	52	0.93	15	0.27	20	0.36	38	0.68	118	2.12
Participation of personnel expenditures in total health expenditure	Siops	52	0.93	15	0.27	20	0.36	38	0.68	118	2.12