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GUIDELINES FOR
PRODUCING CHILDHEALTH
SUBACCOUNTS WITHINTHE
NATIONAL HEALTHACCOUNTS
FRAMEWORK
PREPUBLICATION VERSION
2
All standard disclaimers of each of the sponsoring organizations apply to this publication.
The author’s views expressed in this publication do not necessarily reflect the views of the United States
Agency for International Development (USAID) or the United States Government
GUIDELINES FOR
PRODUCING CHILDHEALTH
SUBACCOUNTS WITHINTHE
NATIONAL HEALTHACCOUNTS
FRAMEWORK
PREPUBLICATION VERSION
Guide to Producing CH Subaccounts Contents iii
Contents
Foreword vii
Acknowledgements ix
Acronyms xi
1. Introduction 1
1.1. Background 1
1.2. Concept of NHA 2
1.3. Overview of thechildhealthsubaccounts 4
1.4. Policy purpose of childhealthsubaccounts 5
1.5. Indicators produced by childhealthsubaccounts 7
1.6. Outline of methodological approach and structure of these guidelines 7
2. Definitions and scope forthechildhealthsubaccounts 9
2.1. Childhealth interventions and programmes involved in their delivery 9
2.2. Scope and boundaries of the NHA childhealthsubaccounts 11
2.2.1. Childhealth expenditures in the NHA 11
2.2.2. Childhealth and other NHA subaccounts 14
2.2.3. Geographic boundaries 15
2.2.4. Time boundaries 15
2.2.5. NHA and thehealth information system 16
3. Classification scheme and tables 17
3.1. Dimensions of NHA and their codes 17
3.2. Approach to assigning classification categories 17
3.3. NHA tables and thechildhealthsubaccounts 18
3.3.1. Basic tables forchildhealthsubaccounts 19
3.3.2. Aggregates 20
3.4. Childhealth expenditures: illustrative examples 21
4. Data identification and collection 27
4.1. Approaching the data identification process 27
4.1.1. Understanding what you need and why you need it 28
4.2. Data collection 28
4.2.1. Types of data 28
4.2.2. Identifying data sources 32
4.3. Data collection plan 39
4.4. Summary 42
5. Data analysis 43
5.1. Getting organized: what is needed? 43
5.2. Conducting the analysis itself 45
5.2.1. Step one - creating a T-account 45
5.2.2. Step two - populating the NHA tables 46
5.2.3. Additional steps 47
5.3. Specific issues that may arise with thechildhealthsubaccounts 47
5.3.1. Dealing with targeted expenditure 47
iv Guide to Producing CH Subaccounts
5.3.2. Dealing with non-targeted expenditures forchildhealth 49
5.3.3. Dealing with out of pocket expenditures 55
5.3.4. Dealing with integrated expenditures for curative and preventive services 55
5.3.5. Tracking commodity related expenditures 56
5.3.6. Other data analysis issues 57
5.4. Summary 58
6. Implementation process forchildhealthsubaccounts 59
6.1. Objectives and general considerations 59
6.2. Resources needed 62
6.2.1. Equipment 62
6.2.2. Other needed resources 62
6.2.3. Limited resources 62
6.3. Report writing and efficient communication of results 63
6.4. Work plan 64
6.5. Complementarity of childhealthsubaccounts with costing estimates 65
6.6. Childhealthsubaccounts when not done in conjunction with NHA 66
6.7. Institutionalization 66
7. Childhealthsubaccounts indicators 69
7.1. Background 69
7.2. Key health policy objectives 70
7.2.1. Equity in health care financing 70
7.2.2. Efficiency 70
7.2.3. Sustainability and resource availability 71
7.3. Minimum set of indicators 71
Annex 1: Ethiopia donor questionnaire 79
Annex 2: Adding rider questions to ongoing surveys 83
Annex 3: Apportionment rules applied to expenditures in Bangladesh healthaccounts to
estimate childhealth spending 85
Annex 4: Apportionment rules applied to expenditures in Sri Lanka healthaccounts to estimate
child health spending 87
Annex 5: Methodology used in Bangladesh for estimating unit cost and utilization data 91
Annex 6: Optional indicators on intervention-specific expenditures 93
Annex 7: Summary of key statistics forchildhealthsubaccounts in Malawi, 2002/03-2004/05. 97
Annex 8: Summary of key statistics forchildhealthsubaccounts in Ethiopia, 2004/05 99
Annex 9: Summary of key statistics forchildhealthsubaccounts in Bangladesh (1999/2000) and
Sri Lanka (2003) 101
Guide to Producing CH Subaccounts Contents v
List of Tables
Table 2.1 Examples of activities included and not included withinthe CH expenditure boundaries 14
Table 2.2: Some examples of overlapping services among childhealth and other types of
subaccounts 15
Table 3.1 Functional classification forchildhealth interventions and activities 21
Table 3.2 Financing sources (FS) by financing agents (HF) 24
Table 3.3 Financing agents (HF) by providers (HP) 25
Table 3.4 Financing agents (HF) by functions (HC) 26
Table 4.1. Relationship between needed data estimates and thechildhealth subaccounts-related
questions they inform and potential data sources 30
Table 4.2: Examples of routine financial information data sources 33
Table 4.3: Information needed for data analysis from theHealth Information System 33
Table 4.4. Examples of survey reports available in-country “On Office Shelves” and used forchild
health subaccounts 35
Table 4.5: Examples of international databases for non-routine survey reports 36
Table 4.6: Kenya NHA data collection plan for secondary sources 40
Table 5.1. Information needed for data analysis 44
Table 5.2: Example of childhealth T-accounts: Malawi, 2004/05 46
Table 5.3 Expenditure forthe Ministry of Health in Malawi 50
Table 5.4. Financing agents contribution to non-targeted childhealth spending on inpatient care 54
Table 6.1: Activities and timeline for conducting thechildhealthsubaccounts 65
Table 7.1. Proposed list of indicators forthechildhealth subaccount report 73
List of Figures
Figure 1.1 Tri Axial Framework: the three dimensions to measure health expenditure flows 3
Figure 2.1. Causes of child and neonatal deaths 2000-2003. 10
Figure 2.2. Expenditure boundaries of NHA 12
Figure 3.1: Construction of classification codes in the ICHA 18
Figure 3.2 NHA tables 19
Figure 3.3 Recommended tables forchildhealthsubaccounts 20
Figure 4.1 Example of a map of the flow of funds forchildhealth 29
Figure 6.1: Stakeholders involved in the production of NHA and childhealthsubaccounts 61
Guide to Producing CH Subaccounts Foreword vii
Foreword
Worldwide, more than ten million children die every year before reaching the age of five, and many more
suffer life-long consequences of ill health during childhood. Over time, programmes and partnerships
have been developed to increase the delivery of simple, affordable and life-saving interventions forthe
management of major childhood illnesses and malnutrition. They include the Partnership for Maternal,
Neonatal and ChildHealth (PMNCH), the Expanded Programme on Immunization (EPI), and country-
based programmes delivering the Integrated Management of Childhood Illness (IMCI), Insecticide
Treated Nets for malaria (ITNs), and interventions linked to the Prevention of Mother to Child
Transmission of HIV (PMTCT). Further, application of childhealth interventions (outside the programme
framework) by the many public and private sector providers provide the bulk of care for children in many
parts of the developing world. They all address different aspects of child survival, and have had positive
results in reducing deaths from common and preventable conditions.
Countries have pledged to scale-up the coverage of health services to reach the Millennium Development
Goals (MDGs). In the fourth goal (MDG4), countries have committed to a two-thirds reduction in under-
five mortality by 2015 from the 1990 baseline. Scaling up the delivery of interventions to address child
mortality will require additional investments in commodities, equipment, and human resources as well as
strengthening of the operational health system.
National policy makers need precise information on the funding gap between the resources currently
available forchildhealth and those additional investments required to achieve national targets. In
addition, they need to assess whether current childhealth expenditure is targeted towards the key
interventions with the greatest impact on child survival, to determine the source of funding and
understand which institutions determine how funds flow within a country’s health system. Such
information provides the evidence necessary to make informed decisions, to allocate resources between
competing needs, to help set strategic priorities and to ensure sustainable funding forchildhealth
programmes and strategies.
National HealthAccounts (NHA) is an internationally accepted tool that provides a comprehensive
estimate of all nationalhealth expenditures, whether it is contributed by donors or from domestic public
and private sources. Subaccounts generate information on expenditure in accordance with the NHA
framework. The term ’subaccounts’ refers to an additional and more detailed reporting of spending levels
and patterns for a particular component of health care. Thechildhealthsubaccounts have been designed
to provide financial information to policy makers, programme managers and service providers on the
resources spent on childhealth interventions. Expenditure on childhealth is defined as expenditure during
a specified period of time on goods, services and activities delivered to thechild after birth or to its
caretaker. Only those goods, services and activities whose primary purpose is to restore, improve and
maintain thehealth of children of the country between birth and the child's fifth birthday are included.
Child healthsubaccounts results can be used in various ways to inform childhealth policy and
programming. They provide answers to specific questions regarding childhealth financing in the same
way that general NHA answers questions on overall health care financing. For example, thechildhealth
subaccounts reveal how much is being spent, who is paying, what services and products are purchased
and for whom. Because thesubaccounts use the internationally recognized NHA framework, childhealth
expenditure can be compared across countries. Once subaccounts results become available at regular
intervals, trends in expenditure levels can be tracked, patterns of resource use monitored over time and
their relation to the achievement of childhealth programme goals assessed. Ultimately such assessments
can be used to adjust and inform financing strategies to scale up key child survival interventions.
viii Guide to Producing CH Subaccounts
The Health System Financing and theChild and Adolescent Health and Development Departments at the
World Health Organization; the United States Agency for International Development/Partners forHealth
Reformplus (PHRplus) Project and its successor theHealth Systems 20/20 (HS 20/20) project worked
together to prepare these Guidelines. TheGuidelines benefited from the participation and contribution of
numerous childhealth and NHA experts, and from four country pilots forthe development of the
methodology. Efforts were made to ensure consistency with the Guide to ProducingNationalHealth
Accounts with special applications for low-income and middle-income countries. Intended for NHA
country experts as well as health account novices, these Guidelines aim to facilitate the production of
child healthsubaccounts on a regular basis in order to better inform child survival policies.
David B. Evans
Elizabeth Mason Richard Greene
Director Director Director
Department of Health
System Financing
World Health Organization
Department of Child and
Adolescent Health and
Development
World Health Organization
Office of Health, Infectious
Diseases and Nutrition
Bureau for Global Health
United States Agency for
International Development
Peter Salama Flavia Bustreo
Chief, Health Section
Deputy Director
Programme Division
UNICEF, New York
Partnership for Maternal, Newborn and Child
Health
[...]... healthsubaccounts 8 Guide to Producing CH Subaccounts 2 Definitions and scope forthechildhealthsubaccountsThe following chapter describes the scope of the NHA childhealthsubaccountswithinthe context of general NHA The reader should refer to the Producers’ Guide for details on NHA The writing of these chapters is the result of discussions on methods for identifying and tracking child health. .. group, or forthe program or regional level In these guidelines, childhealthsubaccounts are developed at the program level and therefore some of the expenditures incurred forthe boundaries defined forchildhealthsubaccounts will tend to overlap with other programs and age groups In adhering to the general NHA framework, thechildhealthsubaccounts are only concerned with direct expenditures on health. .. meetings fortheChildHealth Survival Partnership forum.1 2 The work of Anne Mills and Tim-Powell Jackson for capturing donor flows forChildhealth at the international level and of Jane Briggs for tracking expenditures of commodities forchildhealth provided input in developing thechildhealth analytical framework and field work methodology Critical to the development of theChildHealth subaccounts. .. overlapping services among childhealth and other types of subaccounts Overlapping service Subaccounts that could include overlapping services with thechildhealthsubaccountsChildhealthsubaccounts Reproductive healthsubaccounts HIV/AIDS subaccounts PMTCT services Component of PMTCT delivered to thechild Component of PMTCT delivered to the mother XX Intermittent Preventive Therapy and Antimalarial... identified by the code HF, have the programmatic control over how thechildhealth funds are allocated These entities are recipients of the funds from the financing sources but are the origin of the funds forthe providers in the sense that they purchase their services directly Examples include the office of thechildhealth programme withinthe Ministry of Health, insurance schemes and NGO’s The entities... expenditure and the flow of corresponding funds By doing so, thechildhealthsubaccounts can help answer the following policy relevant questions: • • • • • • • • • • What is the current level of funding forchildhealth at national level? What are the current sources of funding forchildhealth and who manages these funds? What is the direct contribution of households forchild health? What is the distribution... associated with the loss of income due to childhealth (e.g., the loss of income of a parent that stays home to care forthe sick child, expenditure on transportation, complementary feeding, etc.), or expenditures associated with child care such as social services 1.3 Overview of thechildhealthsubaccounts These guidelines present the methodology for tracking expenditures forchildhealthwithinthe general... (HPxHC) The tables are described in greater detail in Chapter 3 Childhealthaccounts as described in these guidelines can be done as subaccounts using the general NHA methodology As thesubaccounts methodology is consistent with the NHA framework, it is recommended that whenever possible, childhealthsubaccounts are done withinthe context of the general NHA This approach has several advantages First, the. .. the need for detailed information and therefore “lobbies” among the producers of data forthe need to disaggregate information when gathering and processing data Finally, the suggested approach helps to place a country’s pattern of expenditure on childhealthwithinthe context of overall health spending In all, it is a symbiotic endeavor Thechildhealthsubaccounts provide information useful for measuring... dimensions, the major dimensions defined for tracking expenditures forchildhealth are • • • • From the financers of health care called “financing sources” to the principal managers of the funds, called “financing agents” to those that deliver the services, referred to as health providers” for activities defining the “functions” of thehealth system The proposed priority tables forchildhealthsubaccounts .
GUIDELINES FOR
PRODUCING CHILD HEALTH
SUBACCOUNTS WITHIN THE
NATIONAL HEALTH ACCOUNTS
FRAMEWORK
PREPUBLICATION VERSION.
PRODUCING CHILD HEALTH
SUBACCOUNTS WITHIN THE
NATIONAL HEALTH ACCOUNTS
FRAMEWORK
PREPUBLICATION VERSION
Guide to Producing CH Subaccounts Contents