* CONTENTS

1. INTRODUCTION 2. STRUCTURE AND TRENDS OF HEALTH EXPENDITURE 3. CONCLUSIONS

* SUMMARY

The DHSA reports health expenditures domestically using the FSM Health Accounts framework. The first version of this framework was originally developed during 2006-07 for the then Department of Health, Education and Social Affairs with technical and funding support from WHO, and it was designed to be compliant with the OECD SHA published in 2000 and the WHO Guide to Producing National Health Accounts (PG) published in 2003. In the current NHA updating exercise, DHSA has revised and updated the framework to ensure compliance with the SHA standards, which is the approach endorsed by WHO for international reporting of health expenditure statistics....