ABSTRACT
To advance in order to overcome the challenge of enabling greater autonomy in the use of financial resources in the Unified Health System (SUS), system managers agreed that transfers from the Union to other federated entities will be carried out through a financial investment account and a costing account. Over the past few years, states and municipalities managed more than 34,000 bank accounts dedicated to the Union's on-lendings, in which balance exceeded R$8 billion. However, from 2018, Ordinance 3,992/2017 unequivocally separated the budget flow from the financial flow, and the fund-to-fund transfers started to be carried out in only 11,190 bank accounts. Since then, managers have had financial autonomy in the management of financial resources received from the Union, if in accordance with the parameters established in their respective budget items at the end of each fiscal year.
Subject(s)
Budgets/legislation & jurisprudence , Budgets/organization & administration , Health Expenditures/legislation & jurisprudence , National Health Programs/economics , National Health Programs/legislation & jurisprudence , Brazil , Budgets/statistics & numerical data , Health Expenditures/statistics & numerical data , Humans , National Health Programs/organization & administration , Public Sector/economics , Public Sector/legislation & jurisprudence , Public Sector/organization & administrationABSTRACT
ABSTRACT To advance in order to overcome the challenge of enabling greater autonomy in the use of financial resources in the Unified Health System (SUS), system managers agreed that transfers from the Union to other federated entities will be carried out through a financial investment account and a costing account. Over the past few years, states and municipalities managed more than 34,000 bank accounts dedicated to the Union's on-lendings, in which balance exceeded R$8 billion. However, from 2018, Ordinance 3,992/2017 unequivocally separated the budget flow from the financial flow, and the fund-to-fund transfers started to be carried out in only 11,190 bank accounts. Since then, managers have had financial autonomy in the management of financial resources received from the Union, if in accordance with the parameters established in their respective budget items at the end of each fiscal year.
RESUMO A fim de avançar na superação do desafio de viabilizar maior autonomia na utilização dos recursos financeiros no Sistema Único de Saúde, os gestores do sistema pactuaram que as transferências da União aos demais entes federados passam a ser realizadas por meio de uma conta financeira de investimento e uma conta de custeio. Ao longo dos últimos anos, estados e municípios chegaram a gerenciar mais de 34 mil contas bancárias dedicadas somente aos repasses da União, nas quais foram acumulados saldos acima de R$8 bilhões. Entretanto, a partir de 2018, a Portaria 3.992/2017 separou de forma inequívoca o fluxo orçamentário do fluxo financeiro e as transferências fundo a fundo passaram a ser realizadas em apenas 11.190 contas bancárias. Desde então, os gestores passaram a ter autonomia financeira na gestão dos recursos financeiros recebidos da União, desde que obedecidos os parâmetros estabelecidos em suas respectivas peças orçamentárias ao final de cada exercício.
