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Health pact and the municipal health fund of Várzea Paulista

Luís Fernando Nogueira Tofani, Maria do Carmo Cabral Carpintéro, Vera Regina Bruno


The restructuring of the Municipal Health Fund of Várzea Paulista aimed to reorganize the municipal budget according to the Health Pact, to integrate planning and financial management, to modernize the municipal law and to implement a monitoring system. First, the Municipal Financial Limit Document was filled in, dividing the financial resources of 2006 among five groups: Management, Primary Care, Specialized Care, Pharmaceutical Care and Health Surveillance. This calculation helped in budget planning for 2007, and each group was subdivided into five expenditure items (personnel, construction, outsourced services, equipment and consumption materials), besides new projects. A law that altered the Pluriannual Plan according to the Annual Budget Law for 2007 was passed, introducing five work plans and subsidizing the development of the Annual Program for 2007. In September 2007, in an Ascendant Planning process, a priority list was converted into cost needs for the Budget Law for 2008. The reorganization of the Municipal Health Fund of Várzea Paulista into five groups has made planning and management comply with the objectives of the Municipal Health Plan and Annual Programs.


Health Management;financial management;health planning;public health

DOI: http://dx.doi.org/10.1590/S0104-12902009000500004

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