Budgetary Databases And Information Quality: An Assessment Of Brazil’s Finance (finbra) And Information System On Public Health Budgets (siops) [bases De Dados Orçamentários E Qualidade Da Informação: Uma Avaliação Do Finanças Do Brasil (finbra) E Do Sistema De Informações Sobre Orçamentos Públicos Em Saúde (siops)] [bases De Datos Presupuestarios Y Calidad De La Información: Una Evaluación De Las Finanzas De Brasil (finbra) Y Del Sistema De Informaciones Referido A Presupuestos Públicos En Salud (siops)]

摘要

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.