Pereira Blenda Leite Saturnino, Oliveira Junior Antonio Carlos Rosa de, Faleiros Daniel Resende
Conselho Nacional de Secretarias Municipais de Saúde. Brasília, DF, Brasil.
Conselho Nacional de Secretarias de Saúde. Brasília, DF, Brasil.
Rev Saude Publica. 2019 Jul 18;53:58. doi: 10.11606/s1518-8787.2019053001052.
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.
为了推进以克服在统一卫生系统（SUS）中实现财政资源使用更大自主权这一挑战，系统管理者们达成一致，联邦向其他联邦实体的转移将通过一个财政投资账户和一个成本核算账户进行。在过去几年里，州和市管理着超过34000个专门用于联邦转借资金的银行账户，账户余额超过80亿雷亚尔。然而，自2018年起，第3992/2017号法令明确将预算流与资金流分开，资金间的转移开始仅在11190个银行账户中进行。从那时起，管理者们在管理从联邦收到的财政资源方面拥有了财政自主权，但前提是要符合每个财政年度末各自预算项目中规定的参数。
