Health Accounts

System of Health Accounts 1.0

Guide to producing national health accounts

The Guide walks the reader through the process of acquiring and evaluating data and provides step-by-step examples of how to turn raw numbers into information useful for policy analysis and development.


Sub-accounts guidelines SHA 1.0

  • Guide to Producing Health Information System Subaccounts
    pdf, 754kb

    Over the years, a number of factors, including weak capacity and financial constraints have resulted in low levels of investment in health information systems. To strengthen a national HIS, decision-makers need a clear picture of what is currently being spent on HIS, where the funds are coming from, and what services they are buying, in both the public and the private sector. An HIS sub-account, prepared using the national health accounts (NHA) framework, can provide this information. this guide to an HIS sub-account aims to help countries obtain a clearer picture of resource flows within the health information system, through regular estimations that can inform the policy process.

Guide to producing reproductive health subaccounts

This document offers detailed guidelines on the construction of health accounts on reproductive health care, including child birth and family planning, and shows how various techniques and approaches can be used to focus on specific categories of spending.

Guide to producing child health subaccounts

This document offers detailed guidelines on the construction of health accounts on child health care and shows how various techniques and approaches can be used to focus on specific categories of spending that contribute to child health care.

Guide to producing malaria subaccounts

This document offers detailed guidelines on the construction of health accounts on malaria and shows how various techniques and approaches can be used to focus on specific categories of spending that contribute to malaria care.


Other methodological guidelines SHA 1.0


  • More information on SNA 2008
    Consists of macroeconomic accounts, balance sheets and tables based on concepts, definitions, classifications and accounting rules. It provides a comprehensive accounting framework within which economic data can be compiled and presented in a format using economic analysis and policy-making.
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