Guidelines to Improve Estimates of Expenditure on Health Administration and Health Insurance

Overview

The purpose of this document is two-fold. First, it summarises countries’ current practices in reporting administrative expenditure under SHA 1.0, highlighting some of the issues limiting international comparability. Second, the document is forward-looking as it aims to assist countries in better estimating expenditures on governance, and health system and financing administration under SHA 2011, leading to enhanced comparability in the future.