Health financing

Public financial management

Ministry of Finance, Republic of Tajikistan, Dushanbe 2009.
WHO/B Mathivet

Public financial management (PFM) rules govern how budgets are formed, disbursed and accounted for. This is centrally important to universal health coverage to make sure increases in public spending translate into expanded health coverage.

National health authorities should aim to effectively engage with national budgetary authorities to foster credible, priority-oriented health budgets, ensure efficient flows and execution and strengthen accountability.

Public financial management in more detail

Key policy messages

Public financial management (PFM) systems affect health financing in: the level and allocation of public funding; the effectiveness of spending; and the flexibility in which funds can be used.

Aligning public financial management and health financing

There is direct alignment between public financial management and health financing functions and is sometimes considered a bottleneck for effective health spending.

Challenges in aligning PFM and health financing

During budget preparation and formulation, there may be misalignment between fiscal discipline and health sector priorities and there may be different perspectives for budget classification.


Montreux meetings

Meeting on Fiscal space, public financial management and health financing: sustaining progress towards universal health coverage

Regional workshop in Africa

Public financial management for sustainable financing for health in Africa: first regional workshop