Technical workshop on the Implementation of the health financing framework under SHA 2011

OECD, WHO headquarters and WHO/Europe held a technical workshop on the Implementation of the health financing framework under the System of Health Accounts (SHA) 2011 for OECD, EU and EU accession countries, on 9 October 2012, Paris, France.

Currently, health expenditure accounting for international purposes follows generally two systems: National Health Accounts for the low-income countries and the SHA for the hi-income countries. SHA 2011 version was developed by WHO, OECD and Eurostat to standardize internationally collected data. International organizations have set 2014 as an implementation year and this training is part of the global preparation for switching to the new SHA 2011.

One of the main developments in SHA 2011 is the revised framework for the accounting of health care financing. The revised framework provides an approach that:

  • better reflects the complex and changing systems of health care financing both in higher and lower income countries;
  • eliminates ambiguities regarding some of the categories in SHA 1.0;
  • provides new tools for country-specific analysis;
  • is sufficiently flexible to accommodate future changes; and
  • allows middle and low-income countries to provide a more transparent picture on foreign assistance.

As a next step in the implementation process of SHA 2011, further guidelines are required, in particular for the accounting of health financing. The guidelines provide a more detailed explanation of the changes in concepts than contained in the SHA 2011 manual, in particular concerning the role of the government’s involvement in the health sector and foreign aid. General approaches are provided for the preparation of SHA data relevant to health care financing, together with possible analyses that may be useful in the case of complex financing arrangements.

The workshop presented the Draft guidelines on the Implementation of the health financing framework under SHA 2011.