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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
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