World Bank2012-06-142012-06-142007-02https://hdl.handle.net/10986/8021This report on governance in Brazil's unified health system assesses resource allocation and management, planning and budgeting functions, and budget execution at different levels of government for public expenditures on health services. The emphasis is on understanding the incentives generated for service providers, and the overall soundness of the accountabilities established in the public health services expenditure system. The analysis seeks to identify weaknesses of accountabilities for service provision that stem from the structure and process of intergovernmental and provider funding flows and related managerial practices. The paper draws on and enhances an accepted governance tool, public expenditure tracking, in both tracking funding and analyzing the governance and corresponding managerial challenges that impede effective public sector financing. The tracking instrument was applied to a sample of states, municipalities and healthcare facilities in the country in 2004.en-USCC BY 3.0 IGOACCESS TO DRUGSACCESS TO SERVICESACCOUNTABILITYADMINISTRATIVE COSTSALLOCATIONBEDSBLOCK GRANTSBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET CYCLEBUDGET EXECUTIONBUDGET FORMULATIONBUDGET MANAGEMENTBUDGET MONITORINGBUDGET PREPARATIONBUDGETARY ALLOCATIONBUDGETING PROCESSCAPITAL INVESTMENTCARDIOVASCULAR DISEASESCLINICSCOMMUNICABLE DISEASESCORRECTIVE ACTIONCOST ACCOUNTINGCOST ACCOUNTING SYSTEMSDEATHSDECENTRALIZATIONDECISION-MAKINGDECISION-MAKING AUTHORITYDELIVERY SYSTEMSDOCTORSEXPENDITURES ON HEALTHFEDERAL TRANSFERSFINANCIAL CONTROLFINANCIAL FLOWSFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL RESOURCESFINANCIAL SYSTEMSFINANCING ARRANGEMENTSGOVERNMENT FINANCESHEALTH CAREHEALTH CARE COSTSHEALTH CARE DELIVERYHEALTH EXPENDITUREHEALTH EXPENDITURESHEALTH FACILITIESHEALTH FINANCINGHEALTH INDICATORSHEALTH OUTCOMESHEALTH PLANSHEALTH POLICIESHEALTH PROGRAMHEALTH PROGRAMSHEALTH PROMOTIONHEALTH REFORMHEALTH RESOURCESHEALTH SECTORHEALTH SERVICEHEALTH SERVICESHEALTH SPENDINGHEALTH STATUSHEALTH STATUS INDICATORSHEALTH SYSTEMHEALTH UNITHEALTH UNITSHEALTHCARE PROVIDERSHOSPITAL PERFORMANCEHOSPITAL SERVICESHOSPITAL TREATMENTHOSPITALSHUMAN RESOURCE MANAGEMENTHYGIENEINCOME COUNTRIESINFANT MORTALITYINFECTIOUS DISEASESINFORMATION SYSTEMSINJURIESLIFE EXPECTANCYMEASURABLE RESULTSMEDICAL SUPPLIESMEDICINESMISAPPROPRIATIONMORTALITYMUNICIPAL GOVERNMENTSMUNICIPAL LEVELMUNICIPAL REVENUESMUNICIPALITIESNATIONAL EXPENDITURESNATIONAL HEALTHNATIONAL HEALTH SPENDINGNEEDS ASSESSMENTORGANIZATIONAL PERFORMANCEPATIENTPATIENT CAREPATIENTSPAYMENT DELAYSPERFORMANCE EVALUATIONPERFORMANCE EXPECTATIONSPERFORMANCE GOALSPERFORMANCE INDICATORSPERFORMANCE TARGETSPERSONNEL MANAGEMENTPOVERTY REDUCTIONPRIMARY CAREPRIVATE PROVIDERSPRIVATE SPENDINGPROGRAMSPUBLICPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE TRACKINGPUBLIC EXPENDITURESPUBLIC HEALTHPUBLIC HEALTH SERVICESPUBLIC HOSPITALPUBLIC PROVIDERSPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR FINANCINGQUALITY MANAGEMENTQUALITY OF PUBLIC SPENDINGQUALITY SERVICEREGULATORY FRAMEWORKRESOURCE ALLOCATIONSERVICE DELIVERYSERVICE PROVIDERSERVICE PROVIDERSSERVICE PROVISIONSOCIAL ASSISTANCESOCIAL SERVICESOCIAL SERVICESSTATE EXPENDITURESSTATE GOVERNMENTSSYSTEMTAXTAX BURDENTOTAL EXPENDITUREWASTEWorld Bank10.1596/8021