Notes on COVID-19 Health Accounts

Abstract

The COVID-19 pandemic led health systems to implement a treatment and preventive strategy for a previously unknown challenge. The sharing of experiences and formulation of interventions was accelerated and the usual financial management rules had to be modified to facilitate quick reactions. Moreover, the health accounts process also needed a reflection and discussion on how it should proceed under such circumstances. Thus, this document details the most recent international agreements on health accounting of COVID-19 health spending.