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 industry Core Insights - Health accounts are crucial for systematically monitoring financial resources allocated to health and informing evidence-based policy formulation [27] - The institutionalization of health accounts is essential for ensuring the regular production of high-quality health expenditure data [29] - There is no one-size-fits-all approach to institutionalizing health accounts, as various factors influence the best practices for each country [30] Summary by Sections Executive Summary - Health accounts track health expenditure across three basic dimensions: financing, provision, and services, with many countries also interested in additional applications such as subnational health financing [27][28] - The report emphasizes the need for permanent institutionalization of health accounts production to ensure high-quality data [28][29] Implementation of Health Accounts in OECD Countries - Almost all OECD countries have implemented a health accounts system, producing internationally comparable data on health expenditure annually [63] - The report highlights significant differences in the level of detail in reporting among countries, with some providing very detailed data while others remain more aggregated [64][65] Components of Institutionalization of Health Accounts - Governance is critical, with countries having various options for assigning responsibility for health accounts production, each with its advantages and challenges [31][32] - Establishing expert groups can enhance the quality and legitimacy of health accounts by involving a broader range of stakeholders [34] - Technical processes for producing health accounts vary significantly, necessitating clear operational procedures and quality assurance at all stages [35][36] Conclusion - The report concludes that effective dissemination strategies are vital for maximizing the impact of health accounts on policy-making [37][40] - The adaptability of health accounts to meet changing information needs is crucial for maintaining their relevance in health policy [40]

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].