Health Accounts

Health Accounts and universal health coverage

It is generally agreed that countries “cannot manage what they cannot measure”. Thus, policy makers in Member States and stakeholders are progressively more aware of the value of tracking resources for health.

Through Health Accounts Country Platform, WHO provides countries with the framework, tools and technical support to institutionalize and set up a harmonized, integrated platform for annual and timely collection of health expenditure data. This serves to strengthen the capacity of the health account team in the country to report health expenditures using the global standard, the System of Health Accounts (SHA 2011), and to analyse and produce data relevant for national planning purposes.

Health accounts deliver means to learn retrospectively from past expenditure, improving planning and allocation of resources and increasing systems accountability. This aims to help member states protect its people from catastrophic health bills, reduce inequities in health and make definitive strides towards universal health coverage.