title: [What the expenses with the Family Health Program in a municipality of Bahia shows?].
abstract: The Family Health Program (PSF) was established by the federal government as a strategy to reverse the care model. This article aimed to identify the flow of accounts from local sources of funding to the activities of health; problematize and evaluate the allocation of financial resources and implementation of the PSF budget in the municipality of Santo Antonio de Jesus (Bahia, Brazil) in the year of 2005. The financial data were collected through four tables proposed by the National Health Accounts (NHA) and compared with data of official reports. The data result on the survey showed a expenditure per capita of 16 PSF units ranging from R$ 465.40 to R$ 62.30 per capita/unit/year. The average expenditure of a unit was R$ 17.302/unit/month) in 2005 and the federal government spent R$ 2.834/unit/month.
  
  
  CONCLUSIONS
  there was a decisory financing of the PSF by the federal government and a lack of co-financing from state of Bahia; there was a great effort from the council to expand access to health services through the PSF. The choice of the municipality by this strategy may have make unviable other priority activities due to scarce resources; and the limits found in the expenditure description of activities register a profile that will allow comparisons in future researches.
authors.affiliation: Programa de Pós-Graduação em Saúde Coletiva, Universidade Estadual de Feira de Santana, Feira de Santana, BA, 43031-460, Brazil. marciareisrosa@hotmail.com
authors.forename: Márcia Reis Rocha
authors.initials: MR
authors.lastname: Rosa
authors.forename: Thereza Christina Bahia
authors.initials: TC
authors.lastname: Coelho
mesh_terms: D001938:Brazil; D002017:Budgets; D005192:Family Health; D006078:Government Programs / Q000191:economics*; D005102:Health Expenditures; D006801:Humans; D011320:Primary Health Care / Q000191:economics*