The payments destined to health in all the government levels are registered in SIH (System of Hospital Information) and SIA (system of ambulatorial information) for the invoice calculated for the rendering of services. The public services of health alone could be expenses in benefit to the health of the citizen of universal, igualitria and gratuitous form, observing the lines of direction and principles of the SUS in the scope of each level of management, for what effective and in the promotion, protection, recovery and whitewashing of the health concurs directly. The expenditures that do not destine to the attendance of the user of the SUS are considered expenses with public health. The general objective of the financial management of the SUS is to guarantee the necessary resources for the attendance of the public health. the specific objectives are: to assure the health as right of the citizen and duty of the state; to promote the quality of life; to prevent risks and agravos to the health of the citizen; to enable the Human resources of the SUS; to consider the security of the levels of management of the SUS. METHODOLOGY the used methodology is based on a bibliographical revision that according to Gil (2002, p.45): ‘ ‘ it allows to the investigator the covering of a very ample gamma of phenomena of what that one that could search diretamente’ ‘. This research is of descriptive character that has as objective to describe characteristics of definitive situations or phenomena.
(Gil, 2002). The collection of data was given through research in sites of the Internet, articles and in the manual of financial management of the SUS elaborated for the Health department. In order to describe the real situation of the financial management of the SUS. FINAL CONSIDERAES Conclude that the Financial management of the SUS came to facilitate the financial transfer destined to the health of the population, tying each sphere of government so that the resources are pasts deep the deep one of regular and automatic form, considering an equality and improvement in the health of each citizen, thus contributing for the reduction of the agravos and risks that the human beings citizens are displayed, and also, diminishing the expenses with the public health. Brazil REFERENCES. Health department – SUS.