Budget Information System Research Articles

Tendência de internações por condições sensíveis à atenção primária em Pelotas, Brasil, de 2000 a 2021

Abstract This article aims to describe the characteristics of hospitalizations for ambulatory care sensitive conditions (HACSC) in the municipality of Pelotas regarding occurrence by sex, age group and main causes in the period from 2000 to 2021. Additionally, a trend analysis of the HACSC in the municipality was carried out, comparing it with the rest of Rio Grande do Sul, its association with public expenditure per capita on health and with the population coverage of FHS. Ecological study using the ambulatory care sensitive conditions list from the Ministry of Health available in the Hospital Information System of the Unified Health System. Information on health expenditure was obtained from the Public Health Budget Information System. FHS coverage was available at the Primary Care Department. A decrease in HACSC was found in Pelotas and in the rest of the state. HACSC were more frequent in people aged 60 years or older. The main cause of hospitalization was heart failure. In Pelotas, FHS coverage and health expenditure were associated with HACSC. Despite the measures applied from 2017, policies implemented previously, the increase in health spending and the expansion of coverage may have influenced the decrease in HACSC.

Analysis of Incentive Policy Implementation For Regional Health Workers Handling Covid-19 In Regional Financial Management In South Tangerang City In 2021

There are differences in the results of the implementation of Innakesda policy in the regions carried out by the Regional Government. There are local governments that have succeeded in implementing this policy and there are also local governments that have not succeeded in doing so. The analysis was conducted to see the success of Innakesda policy implementation from the dimensions of actors, content, context and processes in local financial management. The location of the research was carried out in one of the areas that successfully implemented the Innakesda policy, namely South Tangerang City. The conclusion of the study provides an illustration that there are situational context factors in handling the pandemic that rely on the role of health workers as the frontline, structural factors on the principle of decentralization of local government administration and cultural factors. Innakesda policy content in the harmonization of regulations and various efforts to evaluate policy implementation is also carried out by the central government and the results are used as input in making improvements to policy content to accelerate the realization of Innakesda in the South Tangerang City. The Political Will of the Mayor of South Tangerang is a key role in Innakesda policy implementation process in managing regional finances from the planning and budgeting stages through integration and coordination of refocusing and budget reallocation while maintaining conformity/alignment of achieving RPJMD targets and staying focused on the COVID-19 handling program. In the implementation and administration stages, the South Tangerang Government pays attention to the principles of order and compliance in regional financial management supported by a smart reporting system using technology for the Planning, Budgeting and Reporting Management Information System (SIMRAL).

Sistem Informasi Anggaran Pendapatan Dan Belanja Sekolah Pada Smk N 1 Kendal Dengan Metode Bottom-Up Berbasis Web

Currently SMK N 1 Kendal is still recording school income and expenditure budgets manually, but the more stringent accountability reporting on the use of the budget, it is necessary to have an information technology system that is efficient, useful and makes it easier for the treasurer to process and report the revenue and budget budgets. school shopping.
 This study aims to implement a school income and expenditure budget information system application with a web-based bottom-up method so that the process of recording school income and expenditure data is more effective. The application that will be used is developed using Macromedia Dreamweaver 8 as a coding tool and MySQL as the database.
 With the implementation of this school income and expenditure budget information system, errors and loss of income and expenditure data will be minimized at SMK N 1 Kendal, besides the time required to obtain the required data will be much faster and more accurate. The process of reporting receipts and expenses automatically aims to make it easier for users. In addition, the time required to complete the school income and expenditure budget report will be much shorter.

A resiliência das grandes cidades brasileiras e a pandemia da Covid-19

ABSTRACT This paper aimed to describe the resilience of the Federal Government’s fund of Public Health Actions and Services (ASPS) in Brazil during the 2020 COVID-19 pandemic. It shows that the development of the contemporary public health sector was based on cooperative federalism. In this context, municipal participation in financing was consolidated around the constitutional agreement of budget binding between the levels of the Brazilian federation (Central Government, states, and municipalities). The Budget Binding Index (BBI) and the resilience of the sample of 87 municipalities with a high budget are described from the Public Health Budget Information System (SIOPS) indicators, available at DataSUS/Ministry of Health. The paper shows that the central government withdrew its support for increased ASPS expenditure in the last decade, stabilizing the allocation of its resources through the veto on budget binding. The change in federal orientation shifted the burden of expanding financing to municipal and state governments. The paper concludes that the increase in municipal expenditures offset the stabilization of federal expenditures. Budget binding was crucial to the resilience of ASPS funding in most municipalities in the sample during the first cycle of the COVID-19 pandemic.

Avaliação do desempenho das regiões de saúde do Estado do Rio de Janeiro

Este estudo tem como objetivo avaliar o desempenho dos indicadores despesas em saúde pública nas nove Regiões de Saúde do Estado do Rio de Janeiro. Para tanto, foram extraídos dados do Sistema de Informações sobre Orçamentos Públicos em Saúde (SIOPS), de domínio público, envolvendo as nove Regiões de Saúde do Estado do Rio de Janeiro, com periodicidade anual entre os anos de 2007 a 2016, ajustados pelo Índice Nacional de Preços ao Consumidor Amplo (IPCA). Em seguida, os dados foram analisados através de estatística descritiva e apresentados sob a forma de tabela e gráfico. Os dados evidenciaram que as regiões metropolitanas I e II vem mantendo suas despesas totais e por habitantes em declínio nos últimos anos. Em contrapartidas, as RS da Baixada Litorânea, Baía da Ilha Grande e Norte apresentam suas despesas crescente, sendo que está última, as diferenças atingem resultados considerados pronunciadamente elevadas. Estas RS usufruem de acréscimos em suas receitas de incentivos oriundos da produção de Petróleo e Gás ou incentivo tributário estadual ambiental. Considera-se que apesar das elevadas despesas em saúde das três RS em comparação com as duas RS metropolitanas, não se pode inferir que a qualidade dos processos de produção e produtos de saúde destes últimos são piores, pois os índices de desenvolvimento humanos são mais elevados nestas regiões de saúde do que nas RS de maiores despesas em saúde no período pesquisado.

The differential impact of economic recessions on health systems in middle-income settings: a comparative case study of unequal states in Brazil

IntroductionAlthough economic crises are common in low/middle-income countries (LMICs), the evidence of their impact on health systems is still scant. We conducted a comparative case study of Maranhão and São...

Aplicação dos impostos em serviços de saúde e a política eleitoral nos municípios brasileiros

Objective: To assess the effects of electoral politics on taxation in health care services in the Brazilian municipalities. Methods: This is a descriptive study that used quantitative methods through multiple regression with panel data. The sample consisted of 3.566 Brazilian municipalities and data were collected on the Public Health Budget Information System (Sistema de Informacoes sobre Orcamentos Publicos em Saude – SIOPS) of the Ministry of Health, on the website of Brazil Finances (Financas do Brasil – FINBRA) of the National Treasury Secretariat, on the repository of the Electoral Higher Court and on the censuses and estimates of the Brazilian Institute of Geography and Statistics during the period from 2005 to 2016. The electoral politics was analyzed in terms of: (i) electoral competition; (ii) party alignment between mayor, governor and president; and (iii) reelection. Results: The results show that the party alignment of the mayor with the governor influences positively (p=0.056), while that with the president influences negatively (p=0.00), the taxation in health care services, respectively. The mayor’s reelection mandate (p=0.00) and the electoral competition in the run for mayor do not influence taxation in health care services. With regard to geographical location, the Northern municipalities exhibit the lowest percentages of taxation in health care services followed – in an ascending order – by the South, Northeast, Midwest and Southeast regions. Conclusion: Party and political alignment and reelection influence municipal taxation in health care services in the analyzed sample while electoral competition has no effect.

Kesuksesan Sistem Informasi Rencana Kerja dan Anggaran (SIREKA) Menggunakan Model DeLone & McLean (Studi pada Universitas Brawijaya)

SIREKA is an Information System for Work and Budget Plans that is used to make and revise budget planning starting from the output, component of activities, activities and to the details of activities and using certain budget lines. This study aims to examine the Information System Success Model proposed by DeLone and McLean on the work plan and budget information system (SIREKA). The variables used in this study are system quality, information quality, service quality, usage, user satisfaction, and net benefits. Research applies the theory put forward by DeLone and McLean (2003) about the success of information systems. The results of this study show that from 9 (nine) hypotheses submitted, 6 (six) hypotheses were accepted and 3 (three) hypotheses were rejected. Thus, in general the Delone & Mclean success model is a framework that can be used as a reference to provide an evaluation of the implementation of the work plan and budget information system (SIREKA) in Universitas Brawijaya.

BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD

<p><em>At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.</em></p><strong><em>Keywords:</em></strong><em> Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.</em>

Serviço de Atendimento Móvel de Urgência (SAMU) do Estado da Bahia: subfinanciamento e desigualdade regional

Resumo Introdução A implantação do Serviço de Atendimento Móvel de Urgência (SAMU), com a definição do seu financiamento para investimento e custeio, representou um importante avanço para o Sistema Único de Saúde, tendo em vista o quadro de morbimortalidade relacionado às urgências no Brasil. Métodos A pesquisa tomou como base de coleta o Sistema de Informações sobre Orçamentos Públicos em Saúde. Os dados foram analisados com o auxílio do método das Contas Nacionais de Saúde. Resultados A participação do SAMU no bloco de financiamento federal da Média e Alta Complexidade (MAC) saiu de 3,27% em 2009 para 6,67% em 2012, atingindo R$ 200 milhões no Estado. O aumento de 110%, no período, ocorreu mesmo com o crescimento irrisório dos aportes da MAC. Metade das regiões de saúde não apresentou registros de repasse financeiro específico, indicando distribuição desigual desse importante serviço. O gasto municipal per capita variou entre R$103,04 e R$5,47, concentrando maiores valores em municípios de pequeno porte, diferença não justificável do ponto de vista do custo da oferta. Conclusão Subfinanciamento e desigualdades regionais reclamam reajustes distributivos e avaliação contínua, de modo a evitar que populações fiquem sem acesso à proteção garantida pela Política Nacional de Atenção às Urgências.

Atenção Primária à Saúde: elementos de continuidade e mudanças na saúde do Distrito Federal

RESUMO A Atenção Primária à Saúde (APS) ocupa lugar de destaque na agenda governamental. Os objetos do estudo são o sistema de saúde do Distrito Federal e as iniciativas para reorganização da APS, com objetivo de analisar o comportamento dos gastos em busca de elementos de continuidade e mudanças nessa política, no período de 2005 a 2014. Adotou-se a pesquisa documental com foco em dados do Sistema de Informações sobre Orçamentos Públicos. Partindo do neoinstitucionalismo histórico, os resultados apontam contradição entre o discurso em defesa da APS e a manutenção das elevadas despesas com assistência hospitalar, testemunhando a característica de path dependence.

Despesa pública municipal com saúde em Pernambuco, Brasil, de 2000 a 2007

In order to assess the impact of macro-political measures implemented in the latter half of the 1990s on the increase in public spending on health and the possible reduction in allocation inequity, a descriptive, quantitative, cross-sectional study was carried out involving 184 municipalities in the state of Pernambuco, Brazil. Data from the Public Health Budget Information System was used, with the selected indicator being spending on health per inhabitant under the responsibility of the municipality. The correlations of this variable with the municipal Human Development Index, population size and value of the municipal budget per capita were analyzed. It was seen that, although the mean increase in municipal spending on health is 190.76%, the value per capita has remained relatively low - at around R$183.79 - which is below the national and macro-regional averages. Both spending on health per capita and growth percentages are distributed irregularly among health regions as well as among municipalities within a single region. In conclusion, there is marked allocation inequity among municipalities with regard to the distribution of public resources for health, despite the macro-political measures adopted to reduce this inequity.

Cost evaluation of alternative switchgrass producing, harvesting, storing, and transporting systems and their logistics in the Southeastern USA

PurposeThe US Department of Energy has a goal to make ethanol from biomass cost competitive with petroleum by 2012. Feedstock procurement is expected to represent a significant portion of the operating costs for a refinery that produces ethanol from biomass such as switchgrass. Thus, cost‐effective feedstock logistics will be a key factor for the future development of a capital intensive cellulosic ethanol industry. The purpose of this paper is to analyze the cost of various logistic methods of switchgrass production, harvesting, storing, and transportation.Design/methodology/approachThis study applied enterprise budgeting and geographical information system (GIS) software to analyze the costs of three logistic methods of acquiring switchgrass feedstock for a 25 million gallon per year refinery. Procurement methods included traditional large round and rectangular bale harvest and storage systems and satellite preprocessing facilities using field‐chopped material. The analysis evaluated tradeoffs in operating costs, dry matter losses during storage, and investment requirements among the three systems.FindingsResults suggest that the preprocessing system outperformed the conventional bale harvest methods in the delivered costs of switchgrass.Practical implicationsThe cost savings in harvest, transportation, and dry matter losses for the preprocessing system offset their extensive capital costs and generated cost advantages over the conventional methods.Social implicationsThe traditional round bale system has a higher overall investment cost, may not be the most cost‐effective way to procure switchgrass feedstock for a refinery, and may limit farmer participation in the feedstock value chain.Originality/valueGIS methods combined with enterprise budgeting can be useful tools for evaluating investment in feedstock supply chain infrastructure.

Confiabilidade dos dados relativos ao cumprimento da Emenda Constitucional nº. 29 declarados ao Sistema de Informações sobre Orçamentos Públicos em Saúde pelos municípios de Pernambuco, Brasil

The present study analyzes the reliability of data on compliance with Constitutional Amendment 29 (CA29) reported to the Public Healthcare Budget Information System (known as SIOPS) by municipalities in the State of Pernambuco, Brazil. A quantitative, analytical cross-sectional study was conducted using the years 2000 to 2005 as the reference. Invoices audited by the State Accounts Court were used as the parameter for determining reliability of the percentage of compliance with CA29 as reported to SIOPS, using the intraclass correlation coefficient (ICC) to measure data agreement. The results show a mismatch between the databases, suggesting slight to moderate agreement between the SIOPS data and those from the State Accounts Court. The low degree of agreement may result from lack of consensus among municipalities regarding definition of health-related revenues and expenses or the existence of different criteria used by SIOPS and the State Accounts Court for calculating the CA29.

Data and Information Requirements for the Department of Veterans Affairs Resource Allocation Systems

The department of Veterans Affairs (VA) uses a global budgeting process to allocate congressionally appropriated resources to provide medical care to veterans. The Department of Veterans Affairs has developed this process to accommodate the effects of changes in pure inflation, workload, and cost per unit of work in forecasting operating dollars required for facility global budgets. In 1990, VA began shifting to a new method of allocating its global budget called Resource Planning and Management (RPM), based on a capitated system. Facilities receive resources according to their unit costs and the number and type of patients they are expected to serve. A key characteristic of any global budgeting information system is flexibility. The VA information system accesses the portion of each patients's care that is provided at every facility and aggregates this information across all facilities to create a single prorated patient record; the system reconstructs prior years of data into the new patient-centered format to forecast workload. No other health care system in the United States pays for and directly provides such a diverse set of services for such a large population as does VA. Nevertheless, many of the problems VA faces are similar to those of other providers and insurers.

Obstacle coping during systems implementation

This paper presents a case description of coping with technical and behavioral obstacles that arose during the implementation of a computer-based budget information system. Two obstacle coping strategies are described as they occurred in two successive stages. The first stage describes coping with technical obstacles resulting from errors and omissions in systems design. The obstacle coping strategies, which were based on rigid communications and formal meetings, produced by dysfunctional behavioral outcomes that threatened cancellation of the system. The second stage describes how the stage I dysfunctional behaviors were coped with utilizing principles of organizational change. The case describes the role of a key change agent, who served as both a technical and behavioral process manager. Key implementation process strategies initiated by the change agent are described and analyzed in terms of their effects on behavioral changes and systems completion. Finally, the obstacle coping process is related to the Kolb/Frohman implementation model and defined as a three step process in which problems are diagnosed, confronted, and resolved.

Strategies for information systems implementation: The case of zero base budgeting

The objective of this study was to develop specific strategies that could be used to ease the implementation of a zero base budgeting (ZBB) information system. Drawing from the organizational design literature, a model was constructed to test a hypothesis concerning the relationship between several coping strategies and the information imbalance an organization may experience with ZBB. The results of an empirical study suggested that organizations could use certain strategies to lessen the likelihood of an unsuccessful implementation of ZBB resulting from information processing requirements exceeding information processing capacity.

Zero-base budgeting: Prospects for developing a semi-confusing budgeting information system

This paper argues for the recognition that zero-base budgeting (ZBB) is a destabilizing process which may co-exist in the future with traditional budgeting systems (TBS) to form a semi-confusing information system. The stabilizing and destabilizing features of a semi-confusing information system are explored first. The characteristics of ZBB as a formal budgeting process are examined next to provide a comparative profile of its destabilizing features in a changing environment. Analytically, ZBB characteristics match with the destabilizing properties of a semi-confusing information system and this insight has substantial implications for the future use of ZBB.