This book is the result of a study on the levels of association between per capita spending on Primary Care in São Paulo municipalities with up to 10,000 inhabitants and the Coverage and Effectiveness scores of these municipalities in the SUS Performance Index (IDSUS) for the years 2010 and 2011. The aim is to understand the levels of association between these variables, and whether the municipalities with the highest per capita spending have the best scores in the indicator used. The relationship is described in an exploratory descriptive way, using Pearson's Correlation Coefficient methods, graphs and tables presented via Excel and Calc software. It was found that based on the different criteria for qualifying the effectiveness and coverage scores, the results showed that the per capita spending factor had a more intense influence on coverage, while effectiveness is less sensitive to the availability of resources alone. According to the results, it is necessary to think about public health management in the state analyzed, with a focus on small municipalities, in order to remedy the inefficiencies presented in the IDSUS coverage and effectiveness indicators.