Tracking rehabilitative care expenditure under the System of Health Accounts 2011
16 April 2026
| Publication
Overview
Tracking rehabilitative care expenditure under the System of Health Accounts 2011 provides complementary technical guidance to support countries in monitoring spending on rehabilitative care using the SHA 2011 framework. Building on the existing classification of rehabilitative care (HC.2) within the Classification of Health Care Functions, the document clarifies definitions, classification boundaries, and approaches to disaggregating interventions and providers. It addresses common challenges and sources of variation in how rehabilitative care expenditure is interpreted and reported across countries, and links improved data practices to policy-relevant use of health accounts. By strengthening the precision and consistency of rehabilitative care expenditure tracking, this technical note supports better resource allocation for rehabilitation and enhances the overall quality and comparability of health accounts globally.
WHO Team
Noncommunicable Diseases and Mental Health (NMH),
Noncommunicable Diseases, Rehabilitation and Disability (NCD)
Editors
World Health Organization
Reference numbers
ISBN: 9789240118782