This report builds on a joint WHO-World Bank initiative on budget execution challenges (described in more detail in Appendix 1). Following the introduction, section 2 provides an overview of core concepts from both a public financial management perspective and a health financing perspective and...

Health budget allocation and execution are critical to ensuring that health systems function effectively, equitably, and sustainably. The importance of budget execution in health extends far beyond mere fund disbursement; it is central to the health systems' ability to deliver essential...

The relationship between budget offices and line ministries is evolving across OECD countries. Effective budgeting now depends on strong internal finance functions within line ministries, collaborative engagement across the budget cycle, and sustained investment in skills and systems. This paper...

Background Chronic kidney disease (CKD) represents a significant public health concern, due to its high prevalence and incidence, as well as its substantial socio-economic costs. In Spain, estimates suggest that the direct healthcare costs of CKD will increase by 13.8% from 2022, which is why...