Financinf for UHC WHO pic

Financing for Universal Health Coverage: Dos and Don’ts

Health Financing Guidance Note No 9

WHO is currently developing a guidance note to strengthen an understanding of the central issues which matter in health financing for universal health coverage (UHC). Speaking directly to decision-makers and those advising them, the guide synthesizes lessons learned from reform experiences globally in a question-and-answer format. The lessons do not constitute a specific blueprint or cookbook: countries differ, and every health financing reform must be homegrown and adapt to local history and current context. The lessons are rather principles or signposts— to point in the direction of effective reforms, and to support periodic assessments of progress.

As part of the further development and finalization of the document, the WHO health financing team is seeking feedback from policy-makers and experts in the field.

To provide feedback on the Guidance Note please use the online form.

The document is structured in the form of a Q & A to help answer specific questions in a short and reader friendly manner. It has three main sections.

  • Section I considers important questions and crosscutting policy concerns related to UHC and approaches to health financing reform.
  • Section II presents more detailed questions and answers about specific health financing functions and aspects of reform: revenue raising, pooling, benefit design and rationing and strategic purchasing, as well as core implementation issues related to public financial management (PFM) and political economy.
  • Section III synthesizes the preceding lessons into guiding principles on financing for UHC.


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