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Title page

Contents

1.1. Introduction 2

1.1.1. Developing good budgeting practices for the health sector 2

1.1.2. For whom are the good budgeting practices relevant? 3

1.1.3. What are the objectives? 4

1.1.4. The Applying Good Budgeting Practices to Health framework 5

1.2. Applying good budgeting practices to health 6

1.2.1. Ensure sound institutional arrangements for the health sector 6

1.2.2. Link the budget to health objectives (planning phase) 11

1.2.3. Have clear criteria for determining the level of public spending on health and allocating resources within health (formulation and approval phase) 17

1.2.4. Establish credible monitoring and control mechanisms during budget execution (execution phase) 24

1.2.5. Conduct regular and independent reviews of health expenditure (review and oversight phase) 29

1.3. Next steps 33

1.4. Glossary 34

Figure 1. Applying good budgeting practices to health framework 4

Figure 2. Objectives of good budgeting practices for health 4

Figure 3. Applying Good Budgeting Practices to Health framework 5

Figure 4. Ensure sound institutional arrangements for the health sector 6

Figure 5. Link the budget to health objectives 11

Figure 6. Have clear criteria for determining the level of public spending on health and allocating resources within health 17

Figure 7. Establish credible monitoring and control mechanisms during budget execution 24

Figure 8. Conduct regular and independent reviews of health expenditure 29

Boxes

Box 1. Applying good budgeting practice to health - process 3

Box 2. Country example - Norway 7

Box 3. Country example - United States 8

Box 4. Country example - France 9

Box 5. Country example - Austria 10

Box 6. Country example - Medium-term health expenditure projections in the Netherlands 12

Box 7. Country example - United Kingdom (England) 13

Box 8. Country example - Canada 14

Box 9. Country example - Ireland 15

Box 10. Country example - Australia 16

Box 11. Country example - United Kingdom 18

Box 12. Country example - Sweden 19

Box 13. Country example - Israel 20

Box 14. Country example - Latvia 21

Box 15. Country example - United Kingdom (Scotland) 22

Box 16. Country example - Estonia 23

Box 17. Country example - Norway 25

Box 18. Country example - Belgium 26

Box 19. Country example - France 27

Box 20. Country example - Australia 28

Box 21. Country example - Lithuania 30

Box 22. Understanding Health Accounts 31

Box 23. Country example - Slovak Republic 32