Defining and Managing Budget Programs in the Health Sector: The Brazilian Experience

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.


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:


case study health budget programs in brazil ibp 2018.pdf

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