The article analyzes the public expenditures on the Unified Health System in municipalities, regions and macro-regions of Bahia, from 2009 to 2012. Data were analyzed with the aid of National Health Accounts model. It was verified an increase of 28% in the expenses declared by the municipalities, in the quadrennium. The expenditures were concentrated in the macro-regions with the highest installed capacity. However, compared to the population of these localities, inputs proved to be still insufficient. Half of the health regions did not reach the average per capita spending of the state. The distribution of resources fairly and effectively requires knowledge of the health needs of the population, monitoring and rational use.
Health expenditures; Healthcare financing; Unified Health System