[Reliability of data on compliance with Constitutional Amendment 29 reported to the Public Healthcare Budget Information System by municipalities in Pernambuco State, Brazil].
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.
Gonçalves
Rogério Fabiano
RF
Universidade de Pernambuco, Rua Rodrigues Leite 64, Petrolina, PE, Brazil. rogeriofabiano@gmail.com
Bezerra
Adriana Falangola Benjamin
AF
Espírito Santo
Antônio Carlos Gomes do
AC
Sousa
Islândia Maria Carvalho de
IM
Duarte-Neto
Paulo J
PJ
Brito e Silva
Keila Silene de
KS
D001938:Brazil; D002017:Budgets / Q000331:legislation & jurisprudence*; D003430:Cross-Sectional Studies; D003695:Delivery of Health Care / Q000331:legislation & jurisprudence* / Q000458:organization & administration; D035082:Federal Government; D005380:Financing, Government / Q000191:economics / Q000331:legislation & jurisprudence*; D005102:Health Expenditures / Q000331:legislation & jurisprudence; D006801:Humans; D007256:Information Systems / Q000331:legislation & jurisprudence* / Q000592:standards; D017150:Public Sector