Investment Rating - The report does not explicitly provide an investment rating for the health accounts initiative in Brazil Core Insights - The OECD supports Brazil's Ministry of Health in institutionalising annual health accounts to enhance health policy decision-making and ensure alignment with international standards [15][28] - The report highlights the need for comprehensive documentation of the production process, data sources, and methodologies to improve transparency and sustainability of health accounts [29][31] - Brazil's health spending is lower than the OECD average, with significant reliance on voluntary health insurance and out-of-pocket payments [34] Summary by Sections National Health Accounts – a tool to track health spending - National health accounts are essential for tracking health spending and informing policy decisions, with Brazil having a history of health satellite accounts and attempts at national health accounts [27][53] - The OECD emphasizes the importance of systematic tracking of health spending to improve transparency and accountability in health systems [39][71] Overview of the Brazilian health system - The introduction of the Sistema Único de Saúde (SUS) has increased access to health services, but financing remains complex with significant roles for private health insurance [22][23] - Brazil's health spending data indicates a higher proportion allocated to outpatient care compared to inpatient services, with notable gaps in coverage for pharmaceuticals [34][36] A new approach to institutionalise health accounts production in Brazil - The report assesses the proposed methodology for estimating health spending in Brazil, finding it generally aligned with international standards but identifying areas for improvement [30][32] - Recommendations include establishing a dedicated national health accounts team and developing strong relationships with data providers to enhance the production process [34][36] Expanding the scope: Possible extensions of health accounts in Brazil - Future expansions could include mapping health spending to providers, tracking health sector investments, and exploring regional variations in health spending [20][36] Strengthening health accounts in Brazil: Institutionalisation, governance, and policy impact - The report suggests that Brazil should strengthen its dissemination strategy to maximize the impact of health accounts on policy-making, including the publication of metadata and methodological reports [35][36]

Investment Rating - The report does not explicitly provide an investment rating for the health accounts in Brazil. Core Insights - The institutionalization of health accounts in Brazil is essential for systematic monitoring of health expenditures, which is crucial for informed health policy decisions. The OECD supports this initiative to align with international standards and enhance the analytical potential of health accounts [15][16][27]. Summary by Sections Introduction - The report emphasizes the importance of systematic monitoring of health expenditures due to increasing demand for healthcare services and the need for efficient allocation of public funds. The OECD is assisting Brazil in implementing and institutionalizing health accounts as a tool for tracking health spending [39][40]. National Health Accounts as a Monitoring Tool - National health accounts are vital for systematically tracking health expenditures and informing public policy decisions. The chapter discusses the historical context of health accounts in OECD countries and Brazil, highlighting previous attempts to institutionalize health accounts in Brazil [53][54]. Overview of the Brazilian Health System - The introduction of the Unified Health System (SUS) has increased access to health services for a large portion of the population. However, the financing of SUS is complex, and private health insurance plays a significant role in Brazil [23][25]. New Approach to Institutionalizing Health Accounts in Brazil - The Brazilian Ministry of Health has committed to annual health accounts to fully utilize this analytical tool. The report provides recommendations for institutionalizing regular health accounts and disseminating results for greater political impact [16][27][36]. Contextualizing Brazil's Health Expenditure Data Internationally - Brazil's health expenditure per capita is lower than most OECD countries, with 45% of total health spending coming from compulsory financing regimes, significantly lower than the OECD average of 75%. The role of voluntary health insurance is more pronounced in Brazil, accounting for 27% of total health spending [32][31]. Expanding the Scope of Health Accounts in Brazil - The report suggests mapping health expenditures to providers, completing the financing landscape, and monitoring investments in the health sector for future resilience. It also highlights regional variations in health spending and the need for detailed expenditure data by disease and demographics [20][6]. Strengthening Health Accounts in Brazil - Institutionalization requires a solid foundation, governance, and political impact. The report emphasizes the importance of establishing a dedicated team for national health accounts and maintaining good relationships with data providers [7][34][35].

Investment Rating - The report does not provide a specific investment rating for the health accounts industry. Core Insights - The report emphasizes the importance of institutionalizing health accounts to ensure the regular production of high-quality data on health expenditures and financing, which is crucial for evidence-based policy-making [16][28][41]. - It highlights that there is no one-size-fits-all approach to institutionalization, as various factors such as health system characteristics and administrative rules influence how health accounts should be best institutionalized in each country [29][30]. - The report identifies best practices in governance, technical processes, and dissemination strategies based on the experiences of thirteen OECD countries [16][28][36]. Summary by Sections Executive Summary - Health accounts are essential for systematically monitoring financial resources allocated to health and informing evidence-based policy formulation. Many countries are interested in additional applications of health accounts, such as examining financing and expenditures on a subnational basis or by demographic factors [26][27]. - The report focuses on how the production of health accounts has been permanently institutionalized in various countries, which has received less attention in previous analyses [27][28]. Implementation of Health Accounts in OECD Countries - Almost all OECD countries have implemented a health accounts system and produce annually comparable data on health expenditures and financing. The report provides an overview of the current state of implementation and highlights examples of countries that have gone beyond standard reporting [61][62]. - The report notes that while the quality of reporting has improved, significant gaps and issues remain, such as difficulties in distinguishing between generalist and specialized care in outpatient spending [63][64]. Components of Institutionalization of Health Accounts - The report discusses the governance of health accounts, emphasizing the importance of designating the right institution for production and the legal mandate for sustainable funding. It also highlights the need for good relationships with data providers and stakeholders [30][31][32]. - Technical processes for producing health accounts vary significantly among countries, but best practices include clear operational procedures, sufficient staffing, and adequate IT infrastructure [34][35]. - Effective dissemination strategies are crucial for maximizing the impact of health accounts and their use in policy-making. The report suggests producing a range of results for different users to enhance awareness and relevance [36][37]. Conclusion - The report concludes by summarizing best practices observed in the institutionalization of health accounts across the thirteen OECD countries, emphasizing the need for adaptability to meet changing information needs [56].