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Management of resources and support systems:
Financial management

National Health Accounts

• National Health Accounts - Global Policy Brief
  Partners for Health Reform, 2002
  Distribution of health care resources; government expenditures; out-of-pocket expenditures; achieving equity; capacity to implement NHA
  (4 pages, pdf 236kb)
• National Health Accounts: What are they? How can we use them?
  Mark Pearson, 2000, UK Department for International Development National health accounts; benefits and limitations; issues, interpretation, institutionalized process
  (6 pages, pdf 42.6kb)
• Public Expenditure Tracking And Facility Surveys: A General Note On Methodology
  2002, The World Bank
  Key phases; identification of scope, actors and purpose; design of questionnaires; sampling; carrying out the survey; data analysis; dissemination; institutionalization;
  (4 pages, pdf 18kb)
• A Guide to Budget Work: Systematic Overview of Different Aspects of Effective Budget Analysis
  Stefan Falk and Isaac Shapiro, 2001, The International Budget Project
  Economic and fiscal analysis, budget and practice analysis, sector analysis
  (33 pages, pdf 487kb)
• Guide to Producing National Health Accounts
  2003, WHO, World Bank and USAID
  1. National health accounts, performance measurement and stewardship; 2. Gathering the resources to prepare NHA, and sketching the health system; 3. Defining and categorizing health expenditure; 4. Classifying entities in the health care system; 5. NHA tables; 6. Data and the NHA; 7. Non-survey sources of data for NHA; 8. Developing and using surveys in NHA; 9. The estimation process: developing a route map and establishing a list of financing agents; 10. Making a first approximation of financing agent funds; 11. Estimating the financing sources by financing agents; 12. Estimating the financing agents by providers; 13. Tables for financing agents by functions and providers by functions; 14. Distributing health expenditure among the population
  (330 pages, pdf 1.96MB - Note: this is a big document to download)
• WHO website on National Health Accounts
• WHO WPRO website on National Health Accounts
• Latin America and the Caribbean Health Accounts/National Health Accounts Website
  IADB, WHO, World Bank, USAID
• District Expenditure and Resource Allocation Reviews for Effective DHS Management – South Africa
  A review of expenditure and resource allocation in the Mount Frere health district