Institutionalization of the System of Health Accounts (SHA 2011) in Latin America

Abstract

The measurement of health spending and the monitoring of resources through the SHA 2011 health accounts system represent invaluable tools for decision-making and the adoption of health policies. Knowing how much is being spent and how it is being spent allows, for example, to verify whether spending is linked to a country's policy priorities; if the resources of the system are translated into greater and better health benefits; and if the resources are allocated according to the specific health needs and therefore achieve the maximum potential for the population. This strategic information facilitates the monitoring of progress towards the objectives of access and universal coverage of the system from financing, with efficiency, equity and sustainability. This publication describes the data from a survey of health accountants in the Region of the Americas, with the objective of analyzing the key elements to improve the institutionalization strategies of health accounts in the countries. Thus, it was found that the frequency of staff turnover and insufficient resources represent obstacles to full institutionalization. The background to the establishment and expansion of the accounts in Latin America, and the disclosure practices of the most frequent results, are also described. It concludes with final thoughts and recommendations.