During the discussions about the implementation process of the Unified Health System (SUS) the matter of financing has become explicit. The decentralization process of SUS can only be conceived only if we take into account, on one hand the financial resources adequate to the municipal government, and, on the other hand, management of these resources geared to service efficacy. In this perspective, and concerned with the need for constant information on financing of SUS in the State of São Paulo, this study developed a permanent data collection system - Information System for Health Financing in the Municipalities. The objective is to subsidize municipal management practices. Data were collected on municipal health income and expenditures in the period 1995-97. The System registered 442 municipalities and gave health managers access to a tool that incorporates information and reports important for planning, follow-up, control and assessment of resources allocated to health.
Unified Health System; health financing; financial resources; resource management; municipalities