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

Abstract

This article evaluates the quality of the information systems Brazilian Finance (FINBRA) and the Public Health Budget Information System (SIOPS), in terms of coverage and completeness for the municipalities of Brazil, between 2004 and 2012, considering some fiscal variables and investment in health. FINBRA and SIOPS presented excellent coverage and the completeness varied from excellent to regular. The SIOPS performed better for both dimensions. The worst performing variable was the Basic Attention Expenditure, both for the coverage dimension and for completeness and for most years of the series. It is concluded that the two information systems were of satisfactory quality, which should encourage managers to use this information for decision-making, besides the respecting the pillar of transparency in guaranteeing the exercise of citizens' rights.