System of health accounts
National Statistical Institute
|Contact organisation unit|
"Health and Justice Statistics" Department
|Contact person function|
Head of department
|Contact mail address|
2, P. Volov Str.; 1038 Sofia, Bulgaria
|Contact email address|
|Contact phone number|
+359 2 9857 459
|Contact fax number|
|Metadata last certified||06 August 2020|
|Metadata last posted||06 August 2020|
|Metadata last update||06 August 2020|
System of Health Accounts is being developed as a statistical system with repetitive current calculations and production of statistical information in accordance with a harmonized methodology and standard classifications. System of Health Accounts is an internationally accepted statistical system for description, classification and analysis of health care expenditure and sources of funding. The application of this statistical system aims to assess all health care expenditure - both public and household, spending of non-profit organizations - foundations, associations, private health insurance funds of enterprises for activities in labour medicine.
The main objectives of the System of Health Account are:
- to provide internationally comparable information in a system of standard matrices;
- to define harmonized health sector boundaries and to apply harmonized definitions;
- to distinguish the main functions of the health sector from the functions related to healthcare;
- to analyze the healthcare system from an economic point of view in accordance with the methodological principles of the macroeconomic (national) accounts and in accordance with the International Classification of Health Accounts.
SHA provides statistical information at national level on health expenditure by type of provider; by functions according to the aims of the medical activities (curative care, rehabilitation, clinical laboratory, sanitary transport, etc.) and according to the financial sources.
The definitions and classifications of the System of Health Accounts, Manual v.1.0. are followed for the period from 2010 to 2013, and for 2013 - 2018 data - the definitions and classifications of the System of Health Accaunts, ver. 2011. In addition, 2011 and 2012 data are elaborated according to the SHA, ver. 2011 requirements and following the requirements of "System of National Accounts, 2010" (SNA2010) and revisions done.
During the process of 2018 data compilation, a revision was made in respect to the 2013 – 2017 data due to the inclusion of a new data source and the additional methodological work performed regarding the household expenditures estimation in order to improve the quality and comparability of the data.
The System of Health Accounts is built using the International Classification for Health Accounts by applying three specific classifications:
- Classification of Health Care Functions (ICHA-HC);
- Classification of Health Care Providers (ICHA-HP);
- Classification of Health Care Financing Sources (ICHA-HF) (SHA, ver.1.0);
- Classification of Health Care Financing Schemes (ICHA-HF) (SHA, ver. 2011).
Methodology and classifications have been developed by Eurostat, the Organisation for Economic Cooperation and Development and the World Health Organization.
Total for the country.
|Statistical concepts and definitions|
Health care boundaries
Determining the health care boundaries is supposed by the objectives of the SHA as a statistical system for representing the health expenditure of society as a whole and not just the healthcare system. The main criteria for defining the health care boundaries are as follow:
- defining the final use of health care goods and services according to the SHA classification of the functions;
- determining the boundaries between health and social care and
- classification of the healthcare expenditure by functions and providers.
The development of the SHA methodologically starts with the definition of the goods and services whose final consumption forms the Healthcare sector. According to the SHA methodology the total health expenditures measure the final use of these goods and services plus capital investments in institutions providing health services - those where healthcare is a predominant activity. The difference with the system of national accounts is that the health accounts include institutional and analytical statistical units that have functions according to the SHA classification of functions, regardless of whether they are in the statistical practice units of the Health sector as economic activities. All primary and secondary healthcare providers has to be included, regardless of whether they are classified by national statistics as statistical units of the Health sector.
System of Health Accounts is being developed in three subsystems. Subsystems are designed so that the aggregated tables are obtained by a detailed allocation of expenditure by function, by providers and allocation of functions by providers in separate tables.
The total expenditure is the sum of current and capital expenditure.
Total health expenditure includes both expenditure made by the public and private sectors.
The expenditure of the public sector includes general government, including public social security funds:
- Expenses of the state budget;
- Central government - ministries and institutions;
- Local government - municipalities;
- Social insurance funds - National Health Insurance Fund (NHIF) and the National Social Security Institute (NSSI).
According to the methodological requirements of the SHA, ver.1.0 the expenditure of the private sector include:
- Individual consumption expenditures of households on regulated payments for medical, dental and dental technical services, supplies, and other therapeutic goods. Also included are the payments in the system of retail trade in pharmacies, optical and sanitary shops.
- Claims paid by the voluntary health insurance companies;
- Expenditures of non-profit institutions serving households - as these expenses can not be allocated in detail by functions and by providers, they are allocated to non-classified activities.
- Expenditure of enterprises and organizations for activities related to labour health care for employees.
According to the methodological requirements of the SHA, ver. 2011 expenditures for Voluntary health care insurance and enterprises' and organisations' expenditures for labour medical activities are separated from private sector in a separate Voluntary Health Care Payment Schemes.
Classification of healthcare providers (ICHA-HP)
Classification of healthcare providers aims reclassification of national institutions in the health sector in internationally comparable and relevant categories of providers of health services. Classification of providers of health care services includes units in which the production of health services is a major activity and those in which the production of health care is a secondary activity. As providers of health services in SHA are also classified the households in the case of care for a sick family member and care of nursing type.
Classification of Health Care Functions (ICHA-HC) essentially contains two classification attributes:
1. Main purpose/type of medical care or activity:
- Curative care;
- Ancillary services;
- Medical goods for patients in outpatient care;
- Prevention and public health;
- Administrative costs for health administration and administration of health insurance.
2. Mode of provision
- Inpatient care;
- Outpatient care;
- Day care;
- Home based care.
Through this classification the expenditures on personal and collective healthcare goods and services are analysed. Health care combines (includes) personal health services provided directly to the individual and collective health services which relate to the implementation of tasks of public health such as prevention, prophylactic, health administration and health insurance administration.
All institutional and analytical statistical units that have functions according to the SHA classification of functions, regardless of whether they are in the statistical practice units of the Health sector as economic activities are included.
Territory of the Republic of Bulgaria.
2010 - 2013 (data according to the SHA, ver.1.0);
2011 - 2018 (data according to the SHA, ver. 2011).
|Unit of measure|
|Legal acts and other agreements|
Regulation (EC) No 1338/2008 of the European Parliament and of Council of 16 December 2008 on Community statistics on public health and health and safety at work.
Commission Regulation (EU) 2015/359 implementing Regulation (EC) N 1338/2008 of the European Parliament and Council as regards statistics on healthcare expenditures and financing.
In accordance with the basic principles and strategy for international cooperation in the field of health statistics, in December 2006 the Organization for Economic Cooperation and Development, the World Health Organisation and Eurostat launched a joint collection of information according the system of health accounts through a standardized questionnaire.
Since 2014 data are provided to all three institutions in line with the Regulation (EU) 2015/359.
|Confidentiality - policy|
- Law on Statistics;
- Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.
|Confidentiality - data treatment|
Individual data are not published in accordance with article 25 of the Law on Statistics. The publishing of individual data can be performed only in accordance with article 26 of the same law.
The date of the statistical information release is shown in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
Statistical information by system of health accounts is published annually: 22 months after the expiration of the relevant reference period and after completion of the procedure on data validation by the international team of experts from Eurostat, OECD and WHO.
|Release calendar access|
The calendar is available on the NSI website: http://www.nsi.bg/en/node/480.
Data on System for health accounts are published on the website of NSI, section Health in accordance with the Law on Statistics (Chapter 5) and the European Statistics Code of Practice, respecting professional independence and aiming objectivity and transparency, in which all users are treated fairly.
|Frequency of dissemination|
|Accessibility and clarity|
Detailed data on the system of health accounts are available to all users on the NSI website under the heading Health - System of Health Accounts: http://www.nsi.bg/en/node/5568.
Online on Eurostat database.
Information service on request, according to the Rules for the dissemination of statistical products and services in NSI.
|Documentation on methodology|
- System of Health Accounts - Organization for Economic Cooperation and Development, 2000 - ver. 1.0;
- Eurostat methodological guidelines for the Joint OECD, EUROSTAT and WHO Health Accounts (SHA 2011) Data collection;
- System of Health Accounts, OECD Publishing (SHA 2011) - OECD, Eurostat, WHO - ver. 2011.
The National Statistical Institute as an authoritie responsible for SHA data collection is working to ensure that the statistical practices used to compile national health accounts are in compliance with SHA methodological requirements and that good practices in the field are being followed, according to the methodology underlined in the SHA 2011 Manual.
The quality of the data is subject to the way, in which health care provision is organised in countrie, and which information is available to and collected by the respective institutions.
The National Statistical Institute is continuously working to maintain and improve the quality and the comparability of SHA data.
Health accounts are increasingly expected to provide inputs (along with other statistical information) into improved analytical tools to monitor and assess health system performance. One high priority is to develop reliable, timely data that is comparable both across countries and over time. This is indispensable for tracking trends in health spending and the factors driving it, which can in turn be used to compare it across countries and to project how it will grow in the future.
Health accounts are thus used in two main ways: internationally, where the emphasis is on a selection of internationally comparable expenditure data, and nationally, with more detailed analyses of health care spending and a greater emphasis on comparisons over time. Health accounts are crucial for both of these.
|Accuracy and reliability|
|Timeliness and punctuality|
The data are provided to Eurostat, WHO and OECD in accordance with the deadline set out in Commission Regulation 359/2015. Once the validation process has been successfully completed, the data is published - T + 22 months
Data are disseminated according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
|Coherence and comparability|
|Comparability - geographical|
|Comparability - over time|
2010 - 2013 - data according to the SHA, ver.1.0;
2011 - 2018 - data according to the SHA, ver. 2011.
Since 2013, there is a break in time series. The data are comparable for the period 2013 – 2018.
|Coherence - cross domain|
|Coherence - internal|
The data are reconciled. Aggregate tables are obtained by a detailed allocation of expenses by function, by providers and about functions by providers in separate tables
|Cost and burden|
|Data revision - policy|
|Data revision - practice|
2011 and 2012 data are revised according to the System of Health Accaunts, ver. 2011 requirements. In addition, 2011 and 2012 data are elaborated following the requirements of "System of National Accounts, 2008" (SNA2008) and revisions done.
- Ministry of Finance – Report on the State Budget Execution of the Republic of Bulgaria, Statement of the Cash Execution of the Budget and detailed information on the Function “Health” expenditures by paragraphs and sub-paragraphs of the Budgetary Classification;
- National Health Insurance Fund - Report on NHIF budget execution; in addition detailed administrative information on the expenses of the NHIF according to the SHA methodology is provided;
- Ministry of Health - Report on MH budget execution; in addition detailed administrative information on the expenses of the MH according to the SHA methodology is provided;
- National Social Security Institute – „State Social Security“;
- Social Assistance Agency at the Ministry of labor and social policy – detailed administrative information on the expenses of the SAA according to the SHA methodology is provided;
- Generally the National Accounts estimation on household’s individual consumption of health services is taken into account and a cross-validation between results obtained from NSI annual business statistical surveys and national accounts estimate is done. Disaggregation and reclassification of expenditure by providers and functions is done by combined using of data from statistical surveys in the field of business and health statistics as well as Household Budget Survey;
- National accounts - final consumption expenditure of non-profit institutions serving households for Health;
- Business statistical surveys:
- Accountancy and statistical reports of Private health inshurance funds, by 'medical packages';
- “Annual report of non-trade enterprises” - accountancy and statistical reports of Health establishments applying double-entry accounting as well as those applying single-entry accounting (that do not prepare balance);
- Survey on domestic trade - Retale sales by group of goods.
|Frequency of data collection|
Exhaustive for all units.
Data is validated by a team of experts from the three organizations - Eurostat, WHO and OECD.
Construction of the System of health accounts is done by usage of “bottom-up” approach, i.e. working with primary data by making a compilation, balance sheet according the three classifications.
Rules of arithmetic and logical sequence hitch between the three subsystems are applied.
Household expenditures estimation
Business statistical surveys (annual records on accountancy and statistical reports) conducted by NSI are the basic data source:
- All enterprises in the country that submit “Annual report of non-trade enterprises” and are classified in 86, 87 and 32.50 according to the Classification of Economic Activities (NACE.BG-2008) are exhaustively covered.
- Units are reclassified in specially developed tables in accordance with the Classification of healthcare providers (ICHA-HP). For assessment of the coverage of the units as well as the correct classification of providers according to the methodological requirements of the SHA, information from the NSI exhaustive survey "Inpatient and outpatient health establishments and other health establishments" is used. For establishments outside the business statistical surveys coverage, information is based on expert estimation.
- Data are proceeded case by case in order to classify the revenue from population data in accordance to the Classification of Health Care Functions (ICHA-HC).
- Generally the National Accounts estimation on household’s individual consumption of health services as well as HBS data on household expenditure are taken into account and a cross-validation between results obtained from NSI statistical surveys is done.
- Concerning HC5 Medical goods estimation - Estimations are done based on retail sales by group of goods for the group "Pharmaceuticals, medical and orthopaedic goods" according to the Classification COICOP and NACE code of the enterprises. NACE codes that are covered: 21, 26, 46, 47.1, 47.2, 47.73, 47.74, 47.78. The estimation is based on the methodological requirements of the SHA 2011 Manual.
- Household expenditures information broken down by providers and by function should be balanced.