Fund transfers for combating COVID-19 from the perspective of municipal managers in São Paulo state, Brazil

Abstract

The study examined municipal managers’ perceptions of extraordinary funding and its use to address COVID-19. In this multiple-case, quantitative and qualitative study, using embedded mixed methods, semi-structured interviews were conducted in six case-municipalities in São Paulo state. Secondary data for 2020 to 2022, drawn from information systems, were analysed. The municipalities differed by population, health expenditures and access to federal funding, making it possible to observe different financial management strategies and resource allocation. In addition to the extraordinary funding, considerable budget transfers were found to have been made by Parliamentary Amendments during the study period. In a context where the national Unified Health System is underfunded, extraordinary funding and budget transfers by Parliamentary Amendments often enabled managers to organise municipal health systems to meet their understanding of health needs and possible responses to those needs. Funding to address COVID-19 was allocated mainly to medium- and high-complexity services and to engaging private companies.

Key words:
Unified Health System; COVID-19; Local Health Systems; Healthcare Financing; Health Management