Budgetary databases and information quality: an assessment of Brazil’s Finance (Finbra) and Information System on Public Health Budgets (Siops)

• Autor(a) principal: Medeiros, Katia Rejane de
• Data de Publicação: 2014
• Outros Autores: Albuquerque, Paulette Cavalcanti de, Diniz, George Tadeu Nunes, Alencar, Fabio Lima, Tavares, Ricardo Antônio Wanderley
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/33334
• topic: decentralization; budget; information system; evaluation; quality.; descentralización; presupuestos; sistema de informaciones; evaluación; cualidad.; descentralização; orçamento; sistema de informação; avaliação; qualidade.

The article describes and assesses Finances of Brazil (Finbra) and Information System on Public Health Budgets (Siops) in the dimensions accessibility quality, opportunity and methodological clarity. It was made a descriptive research with quantitative and qualitative approach through bibliographical and documentary sources. It was found that Finbra and Siops arouse in the context of the decentralization of Brazilian public policies, which required, besides the access to information, more control of public accounts. The systems show similar advantages concerning accessibility and opportunity, but Siops proved to have better methodological clarity. It is pointed out that it is necessary to expand the knowledge about these important sources of the accounting register of subnational entities, intending to their improvement and refinement.