Consultation process for the System of Health Accounts (SHA) Manual 2.0
Given the importance of a global standard for accounting framework for statistics on health expenditure and financing,and to enhance the analytical power of the SHA, OECD, EUROSTAT and WHO have agreed to collaborate on further development of methodologies for health accounts, culminating in the revision of the SHA manual.
We invite national and international organizations, health accounts experts, health policy experts and national accountants to submit proposals, comments, papers that may be relevant for the given topic and contribute to a successful revision of the SHA manual.
Estimating OOP expenditures form a major challenge in many countries. Measured in US dollars, OOPs account for almost 18% of total expenditures on health globally and almost 57% in low income countries.
Expenditures on human resources (HR) for health are included in the resource flow component of health accounts. A recent paper on Measuring expenditure for the health workforce provides insight to the measurement and data on HR on health.
Additionality is a financial concept, which probes whether expenditures from domestic or external sources decreased on the receipt of specific external funding for a program, activity or input. Three country studies Honduras, Rwanda, Thailand were piloted and a report is developed based on these studies.