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Title page 1
Contents 5
ABSTRACT 3
ACKNOWLEDGMENTS 7
1.0. HEALTH FINANCING CONTEXT 8
2.0. BUDGET EXECUTION IN HEALTH 16
3.0. PUBLIC FINANCIAL MANAGEMENT CONTROLS FOR HEALTH SPENDING 25
4.0. GOOD PRACTICES AND BOTTLENECKS 35
REFERENCES 38
Tables 6
Table 1. Lao PDR Budget by Type of Health Facility 11
Table 2. Lao PDR Budget Execution Rates for Ministry of Health at Central and Provincial Level, 2015/16-22 18
Table 3. Lao PDR Budget Execution for Salaries and Wages, 2015/16-22 21
Table 4. Lao PDR Central and Provincial Ministry of Health Capital Spending Execution, 2015/16-22 23
Table 5. Lao PDR Ministry of Health Information Systems 27
Table 6. Lao PDR Publicly Available Health Spending Reports 29
Table 7. Lao PDR Cash Balances at Health Facilities, 2019 32
Table 8. Summary of Budget Execution Good Practices and Bottlenecks in Lao PDR 36
Figures 5
Figure 1. Lao PDR Domestic Health Funding and Reporting Flows 9
Figure 2. Lao PDR Health Facility Classification and Available Services 10
Figure 3. Lao PDR Domestic Health Sector Financing by Source 14
Figure 4. Lao PDR Donor Financing for Health, 2011-21 15
Figure 5. Lao PDR Domestic Health Execution Rate, 2015/16-22 17
Figure 6. Lao PDR Central Ministry of Health Planned, Actual, and Revised Execution Rates, 2015/16-22 19
Figure 7. Lao PDR Budget Execution for Salaries, Allowances, and Compensation, 2015/16-22 20
Figure 8. Lao PDR Domestic Capital Spending, 2015/16-22 22
Figure 9. Lao PDR Budget Execution for Medical Equipment 24
Figure 10. Lao PDR Budget Execution for Medical Drugs 24
Figure 11. Lao PDR Non-Wage Recurrent Budget Execution, 2015/16-22 24
Figure 12. Lao PDR Ministry of Own Health Revenue (% Total Revenue), 2015/16-22 30
Figure 13. Lao PDR Cash Transfers from National Health Insurance Bureau to Health Centers 31
Figure 14. Lao PDR State Authority for Social Security Utilization Rate and Provincial Hospital Cash Balances, 2020 33
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