Frequently asked questions
Organizations
How should expenditure on health by international organizations be accounted for?
(See PG 10.21) The provision of external assistance for health in low-income and middle-income countries poses particular problems for NHA analysts. Generally, expenditures from international organizations, both cash and in kind, whose primary purpose is the production of health and health-related goods and services for the residents of the recipient country should be counted as part of the health expenditure of that recipient country. In contrast, activity of such organizations where the primary purpose is to assist the external organization with the planning and administration of such assistance should not be counted as expenditure in the recipient country’s NHA. For example, the costs associated with the embassy staff who report on programme activities to the donating country should be excluded.
How are funds coming from lotteries accounted for?
(See PG 11.15) In some countries, government programmes or the activities of nongovernmental organizations are partially funded by lotteries explicitly designed to produce health care funds. However, because lottery players are not obliged to participate, and do so with the intent of winning money rather than funding health care, it is appropriate to treat lottery revenue as though it were general revenue. That is, the recipient programme or nongovernmental organization is treated as the financing agent, and government as the financing source (see paragraphs 4.23 to 4.25 of the Producers’ Guide).If these lotteries are of particular policy significance they can be assigned their own subcategory in the FS (funding sources) classification schedule under territorial government funds FS.1.1.