November 2018 | by Paolo de Renzio, International Budget Partnership
This case study looks at how the Brazilian government has approached program budgeting in the health sector and assesses the way in which the government has linked health spending with key policy objectives. Despite Brazil’s extensive history of program budgeting, this paper identifies some important challenges the government needs to address it if wants to provide a clearer picture of how, and for what purpose, health funds are actually spent.
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Further Reading
IBP’s work on program budgets, in partnership with the World Health Organization (WHO), examines global practices related to budget program structure in health to shed light on how governments define program objectives as part of their broader quest to shift budgeting toward results that matter to citizens. The following publications are also part of this project:
- Program Budget Structure in the Health Sector: A Review of Program-Based Budgeting Practices in Low- and Middle-Income Countries (Synthesis Paper)
- Program-Based Budgeting in Health in Low- and Middle-Income Countries: A New Dataset (Dataset of 30 Countries and Technical Note)
- Program Budgeting in the Health Sector in Indonesia (Case Study)
- Program Budgeting for Health Within Mexico’s Results-Based Budgeting Framework (Case Study)
- The Philippines: From Performance to Programs in the Health Budget (Case Study)
