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9. CLASSIFICATION OF FINANCIAL SOURCES (ICHA-FS)
Principles and analytical use
Policy relevance and key concepts of the Classification of Financial Sources and its relationship with other classifications will be dealt with in Chapter 4. (In addition, some key concepts will be clarified in Chapters 3 and 5.)
"Financing sources" are the entities providing funds (through taxes, contributions to insurance, premiums paid, transfer payments, and discretionary allocation) for financing schemes. Financing sources are institutional units (including households as a generic group) whose resources are mobilised and managed by financing schemes.
The relationship between financing sources and financing schemes shows the “burden” of financing the health care system placed on the main actors in the economy: governments, non-profit institutions, corporations and households.
The main question for health policy analysis is: from where do third-party payers receive their revenues. Therefore, ICHA-FS contain, in economic terms, both primary sources (households and firms) and secondary sources (governments and donor agencies).
Key issues
This chapter will provide a table of the ICHA-FS classification and detailed definition of each category. With this aim, the current classification showed below and definitions used in the Joint Health Accounts data collection will be reviewed and amended. In particular, the "Private sector" as a major aggregate under FS classification has been questioned.
Classification of Financing sources under the Joint Health Accounts Questionnaire
| FS.1 |
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General government units |
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FS.1.1 |
Territorial government |
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FS.1.2 |
All other public units |
| FS.2 |
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Private sector |
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FS.2.1;2.3 |
Corporations and NPISHs |
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FS.2.2 |
Households |
| FS.3 |
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Rest of the world |
Accounting Rest of the world (FS.3) is of key importance for lower income countries. Therefore, the revision will review whether sub-categories (such as international agencies, private foundations, etc.) should be created.
Relationship between financing sources and financing schemes
A basic task is to find the appropriate way to show the relationship between financing sources and financing agents. To display the revenue collection and pooling by a financing actor/scheme, the T-account form seems more appropriate than a two dimensional table. SHA 1.0 Annex 6.1. presents a set of sectoral flow-of-funding accounts, based on SNA terminology. The work on SHA 2.0 intends to review and revise these sectoral flow-of-funding accounts.
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