The principles of universality, completeness, and equity of the Unified Health System (SUS) only can be made viable with the construction of a flexible and transparent financing model that allows social control and offers agility in the use of resources. This article analyzes the difficulties and challenges of oral health financing in the perspective of managers and technicians who work in the Unique Health System. Data was collected through interviews, which were recorded and transcribed for qualitative analysis, according to Bardin's method. The difficulties reported by all interviewees were expressed by phrases such as "I try to fulfill my commitments, but I don't succeed due the lack of resources", "I don't know how much money I can spend", "scarce resources for medium and high complexity procedures", "lack of resources for replacing equipments" and "priority for purchasing materials". While discussing the challenges, the interviewees emphasized the need for "qualification", "training" and "planning" of human resources in public health. They also mentioned the difficulty in accomplishing the management plan, as in obtaining the managers' commitment in following all the stages of the transfer and application of funds.
financing; public health; oral health