Braz J Psychiatry. 2026 Jul 7. doi: 10.47626/1516-4446-2026-4868. Online ahead of print.
ABSTRACT
BACKGROUND: Brazil’s Unified Health System (SUS) mental inpatient care relies on government funding, especially in structurally unequal regions. Despite funding concerns, general hospitals manage serious mental disorders strategically.
OBJECTIVE: Determine if federal transfers cover the true cost of psychiatric hospitalizations in a Northern Brazilian general hospital.
METHODS: This cross-sectional cost analysis examined all 2023 psychiatric admissions in the Dr. Emílio Vasques Psychiatric Unit, General Hospital of Palmas, Tocantins. While the institution has 22 inpatient beds, only 11 are registered and eligible for federal funding by the Ministry of Health. Direct and indirect costs were evaluated using microcosting and absorption costing. Official national databases provided federal transfer statistics.
RESULTS: 421 hospitalizations. Annual costs was BRL 13.984.390,24 (USD 3,107,642.28). Spending was 44.6% direct and 55.4% indirect. The average hospitalization cost BRL 33.217,08 (USD 7,381.57). Federal transfers covered 12% of direct hospitalization expenditures, half the unit’s operational capacity.
CONCLUSION: Federal funding for mental inpatient care is insufficient, transferring the financial burden to state governments and compromising service viability.
PMID:42412980 | DOI:10.47626/1516-4446-2026-4868
