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

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.