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Health care expenditure (SHA 2011) (hlth_sha11)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: National Institute of Statistics (NIS), ROMANIA

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Health care expenditure quantifies the economic resources dedicated to health functions, excluding capital investment. Healthcare expenditure concerns itself primarily with healthcare goods and services that are consumed by resident units, irrespective of where that consumption takes place (it may be in the rest of the world) or who is paying for it. As such, exports of healthcare goods and services (to non-resident units) are excluded, whereas imports of healthcare goods and services for final use are included.
Health care expenditure data provide information on expenditure in the functionally defined area of health distinct by provider category (e.g. hospitals, general practitioners), function category (e.g. services of curative care, rehabilitative care, clinical laboratory, patient transport, prescribed medicines) and financing scheme (e.g. social security, private insurance company, household). For the collection of the data on health care expenditure the System of Health Accounts (SHA) and its related set of International Classification for the Health Accounts (ICHA) is used. SHA sets out an integrated system of comprehensive and internationally comparable accounts and provides a uniform framework of basic accounting rules and a set of standard tables for reporting health expenditure data. The System of Health Accounts - SHA 2011  is a statistical reference manual giving a comprehensive description of the financial flows in health care.

It provides a set of revised classifications of health care functions, providers of health care goods and services and financing schemes. The SHA is currently used as a basis for a joint data collection by OECD, Eurostat and WHO on health care expenditure. The manual sets out in more detail the boundaries, the definitions and the concepts of health accounting – responding to health care systems around the globe with very different organisational and financing arrangements.

Accounting period: Health expenditure and financing data pertain to the calendar year (1 January to 31 December).

4 June 2024

SHA concept is the consumption of health care goods and services.

Health care statistics describe the process of providing and financing health care in countries by referring to health care goods and services, its providers and financing. For the collection of the data on health care expenditure the System of Health Accounts (SHA) and its related set of International Classification for the Health Accounts (ICHA) is used. SHA is a tri-axial system in which the financing, provision and consumption dimensions are covered by the ICHA (International Classification for Health Accounts): Health Care Functions (HC), Health Care Providers (HP), Health Care Financing Schemes (HF).

Data are presented in 3 summary (one-dimensional) tables and 3 cross-classification tables (2-dimensional tables).

Summary tables provide data on:

  • Current expenditure by provider (ICHA-HP)
  • Current expenditure by function (ICHA-HC)
  • Current expenditure by financing scheme (ICHA-HF)

Cross-classification tables refer to:

  • HC x HP: Health care expenditure by function and provider: data on which type of health care goods and services are supplied by which health care provider;
  • HC x HF: Health care expenditure by function and by financing scheme: data on how are the different types of services and goods financed;
  • HP x HF: Health care expenditure by provider and by financing scheme: data on from which health care provider and under which particular financing scheme are the services and goods purchased.

The classifications and definitions presented in the SHA 2011 manual are to be followed. Additional guidelines and material useful for compilers are also available at this address.

Commission Regulation (EU) 2021/1901, and Commission Regulation (EU) 2015/359 previously in force,  concern the collection of data on "current expenditure on healthcare" which is defined as the "final consumption expenditure of resident units on health care goods and services".

There is a very close relationship between the concept of "final consumption expenditure" as defined in the System of Health Accounts (SHA) and in National Account and, as a consequence, also between the underlying economic transactions as recorded in the two accounting frameworks.

In National Accounts there are two types of statistical units: institutional units and local kind-of-activity units (KAU). A local KAU groups all the parts of an institutional unit in its capacity as producer which are located in a single site. A local KAU belongs to one and only one institutional unit.

SHA uses the same two types of units for data compilation.

Local KAUs operating as providers of healthcare goods and services to resident units are statistical units in SHA.

Also transactions by institutional units are recorded in SHA, in which framework institutional units are also referred to as "financing agents". More precisely, SHA financing agents are institutional units that manage one or more financing schemes. The transactions are executed by the financing agents, according to the rules of the financing schemes.

Financing agents serve as key statistical units in producing national health accounts. While financing schemes are the key units for analysing how the consumption of health care goods and services is financed, the data concerning the relevant transactions are collected either from the financing agents that operate the different financing schemes or from the providers.

The concept of "healthcare financing schemes" in SHA is an application and extension of the concept of "social protection schemes" defined by the European System of Social PROtection Statistics (ESSPROS):  "a distinct body of rules, supported by one or more institutional units, governing the provision of social protection benefits and their financing ...". The social protection scheme is the statistical unit in ESSPROS. It is an analytical unit that allows describing the complete structure of the social protection financing system:  expenditure and receipts.

According to SHA Manual 2011, "the key concepts for describing the structure of the health care financing system are based on measuring: (a) the expenditure of health care financing schemes, under which goods and services are purchased directly from health care providers, on the one hand, and (b) the types of revenues of health care financing schemes, on the other hand.  

Commission Regulation (EU) 2021/1901  and (prior Commission Regulation (EU) 2015/359) limits its scope to the collection of data on the expenditure of health care financing schemes.

SHA focuses on the consumption of health care goods and services by the resident population irrespective of where this takes place. This implies the inclusion of imports (from non-resident providers) and the exclusion of exports (health care goods and services provided to non-residents).

The data aims at providing a complete overview of expenditure on health care goods and services consumption of services and goods by the resident population on the national territory of a country.

Health care expenditure data are annual data, corresponding to the calendar year.

This quality report covers the following reference years: 2018-2022.

The sources to compile the data on health care expenditure are mainly administrative and register-based data, only a small percentage of the figures come from surveys or other means. Accordingly, for the health care expenditure data collection, accuracy deals with problems of coverage as the main possible source of errors.

Current expenditure data are presented according to following units:

  • expenditure amount in millions of euro
  • expenditure amount in millions of national currency
  • expenditure amount in millions of PPS
  • percentage of GDP
  • amount in euro per capita
  • amount in national currency per capita 
  • amount in PPS per capita
  • percentage of current health expenditure (CHE)

SHA data is compiled both by a bottom-up approach as well as by a top-down approach, depending on the data source. Compilation is done by financing schemes and by different health care functions/task areas. The results of the several calculations are then aggregated.

To gain the differentiation between the different SHA-dimensions (especially HC and HP) quotas and pro-rating and utilisation keys are applied on some spending items. For some spending items it is necessary to extra-/intrapolate data as there is no up-to-date data available or data is missing for certain years. For some other spending items, estimation methods have to be applied.

SHA variable(s) Main method Brief description of methodology
HP.1/HF.1.1 - splitting HP.1.1/HP.1.2/HP.1.3 Other Total hospital current expenditure from the budget reports for every ministry with its own health care network was allocated by type of hospitals (general, mental health, speciality) using financial data from the Ministry of Health hospital financial monitoring programme and from the NIS Annual Exhaustive survey on sanitary units .The monitoring programme collects monthly non-financial and financial data from every public sanitary unit with beds, the financial data refering to the budgetary execution of revenues and expenditures by source of financing (state budget transfers, local administration funds, own funds from the social health insurance contracts or other sources). Hospitals are analised in regard to specialities covered in every hospitals (according to the SHA methodology) and coded for the type of hospital. The NIS survey collects data on type of hospital and services provided.
HC.1.3 - splitting HP.1.1/HP.1.2/HP.1.3 Interpolation/Extrapolation Estimations on outpatient care in hospitals (by type of hospitals) were made using the number of outpatient consultations in the ambulatory departments that function as part of the organisational structure of hospitals and the value of a consultation used for reimbursement by the social health insuranc. For type of hospitals estimation were made based on NIS annual survey data for this information.
HP.6/HF.1.1 - splitting HP.6.1-HP.6.5 Other Preventive care is covered in the government annual health programme by immunization, screenning, monitoring or surveillance programmes. Preventive care financed by the Ministry of health was estimated based on the reports collected by the Ministry of Health. The preventive care financed by the health insurance fund was estimated based on the contracted services and on the reimbusements of some preventive services in familiy doctor offices and other ambulatory medical office. Preventive care expenditure by services and providers is provided by the Ministry of Health based on administrative records.
HF.1.2 - splitting HC.1.1/ HC.1.2/HC.3.1 by HP.1.1/HP.1.2/HP.1.3 Other NIS annual survey collects data regarding the type of hospital. This information is used for every financial data accesible on unit level.
The expenditures by type of hospital and by type of service (inpatient curative care, day care and long term care) were estimated using reimbursed sums for DRG, acute care, chronic conditions care, palliative care in hospitals. 
HF.1.1 - splitting HC.6/HC.3.3 Interpolation/Extrapolation Preventive services and outpatient long term services were estimated using the number of services provided and reimbursed for family planning,epidemiological surveillance,healthy condition monitoring, early diseases detection and regular check-ups for persons with chronic diseases in family doctors offices and offices of medical specialists, the number of points (the reference used for reimbursements in primary care and in ambulatory specialist care) allocated for these types of services and the average value of the point (in RON) set quartely by the NHIH.  
HF.2.1 Other Amounts spent for covering health care provided to persons insured through private health insurance were available only in aggregated form, as total reimbursements directly to patients or to the providers of health care. The split by functions and providers was made using data collected from the private insurance companies through a questionnaire which combined types of services and providers according with the main risks covered by the insurance policies. The response rate being again low, an extrapolation was made in order to cover all companies, using the share of services and providers reported in the questionnaire.
HF.3.1 Pro-rating/Utilisation key Data available from the Household Budget Survey refered to average monthly spending of a household for services and products related to health. SHA items were calculated using the average monthly spending and the estimated total number of households. 
HF.3.1/HF.3.2 - HC.5.1.1/HC.5.1.2 Interpolation/Extrapolation Households expenditure for prescribed medicines (cost-sharing) and for OTC medicines are estimated using the reimbursement sums payed by the social health insurance by percent of coverage (there are 3 lists of medicines covered by the social health insurance by 100%, 90% and 50%). Sums payed by the households for prescribed medicines are extrapolated as being the rest representing 10% and 50% of the total costs for medicines. Expenditures for the OTC medicines represent the difference between the total amount spend by households for medicines and the estimated sum for households cost-sharing for prescribed medicines. 
HF.1.1- splitting HC.2.1 and HC.3.1 Pro-rating/Utilisation key Financial and non-financial data are collected through the NIS exhaustive survey Activity of Sanitary Units. The number of rehabilitation beds and beds for chronically ill patients are used for estimating expenditure for rehabilitation and long term services provided in general hospitals.The average cost per rehabilitation and long term beds are calculated using the number of beds and expenditure in rehabilitation hospitals and hospitals for chronically ill. 
HF.1.1/HF.3.1/HF.3.2 - splitting HC.3.1 and HCR.1 Pro-rating/Utilisation key Financial and non-financial data are collected through the NIS exhaustive survey Activity of Sanitary Units for nursing homes for the elderly which provide medical services and employ health care personel. These data are substracted from the total expenditure for the nursing home for the elderly (by source of financing: central and local budget, own revenues and beneficiares contribution) and included in the health care expenditure, the remaning expenditure is included as LTC.
HF.1.1 - splitting HC.2.1/HC.3 and HCR.1 Pro-rating/Utilisation key Expenditure for consultations performed by medical personel in the residential centres for disabled persons are collected through the exhaustive survey Activity of Sanitary Units. These expenditure are extracted from the total current expenditure of the residential centres for persons with disabilities (by type of centres) provided by the National Authority for Persons with Disabilities and included in the health care expenditure, the remaning amount being included in the HCR by type of residential unit that provides the services. 
HF.1.1 - splitting HC.1.1,HC.2.1, HC.3.1, HC.6.3, HC.7.1 Interpolation/Extrapolation Due to lack of data sources for health care expenditures of the local budget, other than for hospitals, data was estimated based on legislation stipulations on the type of services financed by the local administations and on transfers from the state budget to the local budget.
HF.1.2 - splitting HC.1.1//HC1.2/HC.1.3.1/HC1.4/HC.6 to extract ependiture of non-residents   The NSPHMPD collects data from hospitals based on a national legislation and validates the data sent by the hospitals in order for the health providers to obtain the financing.Data collected refers also to non-residents that were treated in Romania for which the national health insurance institution will be reimburesd by the insurer in the country of residence.These expenditures were extracted from the National Health Insurance House.
Source name Brief description of source
(e.g. coverage, reference year, etc)
Type of data source Primary SHA variable(s) using this data source Time period covered by this data source Timeliness
(Number of months after the end of the accounting period)
Frequency
(e.g monthly, quarterly, annual, irregular)
Processing
(e.g. brief description of any adjustments, correction or distribution applied to the original data sources)
Minstry of Finace - Budgetary executions accounts (from the state budget or from own revenues) of the ministries with own health network: Ministry of Health, Ministry of Defence, Minstry of Internal Affairs, 
the Romanian Academy and other special health care networks;
Financial reports   2018-2022 12 months annual - the current expenditures from the ministries budget reports are allocated to SHA items and distributed either to a single HC or a single HP, or to several HC or HP according with the sanitary units under their administration and with the health activities that each ministry finance.
'- MoF is collecting financial budget execution data from public institutions through a web portal at COFOG3 level. These data are public and are used for SHA compilation for the health care units subordinated to ministries with own health network and for health care units subordinated to the local administration.   
Ministry of Health - budgetary data of the Ministry of Health   HF.1.1 financing HC.1.1, HC.2.1, HC.1.3.1, HC.1.3.3, HC.4.1, HC.4.3, HC.6.1-HC.6.5, HC.7.1 provided by HP.1, HP.3.4, HP.4.1, HP.4.2, HP.6, HP.7.1, HP.8.2 2018-2022 12 months annual Transfers from the Ministry of Health to sanitary units from their own health care network and from local administration network are consolidated.
Ministry of Health - public hospitals financial data collected through the online monitoring programme (the reports are based on the budgetary classifications distributed by sources of financing: transfers from the state budget, local budget, contracts with the national social health insurance and other revenues from own sources; Public administrative records   2018-2022 monthly monthly The database is available at unit level thus permiting the distribution of expenditures by type of hospital (general, mental health, specialised). Because there is no national hospital classification by these types of hospitals, NIS attributes codes to every hospital in order to obtain the expenditures by type of hospital.
Ministry of Health - financial data on the programmes developed through the Annual National Health Program Public administrative records HF.1.1 financing HC.1.1, HC.2.1, HC.5 HC.6.1-HC.6.5  provided by HP.1, HP.3.1, HP.6 2018-2022 12 months annual spending items are estimated based on outcome indicators of each program and distributed by HC and HP
National Health Insurance House - records regarding payments and reimbursement sums by type of provider or services. Public administrative records HF.1.2 financing HC.1.1, HC.1.2, HC.1.3.1, HC.1.3.2, HC.1.3.3, HC.2.1, HC.2.3, HC.3.4, HC.4, HC.5.1.1, HC.5.2, HC.7.2, HC.0 provided by HP.1, HP.3.1, HP.3.2, HP.3.4, HP.3.5, HP.4.1, HP.4.2, HP.5.1, HP.5.2, HP.7.2, HP.9 2018-2022 12 months annual approved sums for reimbursements, average price or number of services were used to estimate expenditure by type of hospitals
the National Authority for Persons with Disabilities records regarding expenditures for long-term or day care centres. Public administrative records HF.1.1 financing HC.2, HC.3 and HC.R.1 provided by HP.2 2018-2022 12 months annual Estimations are made based on the provision of medical services and the presence of medical staff in the centre (based on information collected through the exhaustive survey Activity of Sanitary Units and the expenditure data callected by the Labour Ministry from elderly residential units
the Ministry of Labour, Family, Social Protection and Elderly - activity and financial reports of the nursing homes for the elderly total expenditure by financing source (government, NGOs and households) Public administrative records   2018-2022   annual the statistical buletins of the Labour Ministry include total expenditures for the nursing homes for the elderly under the local administration and NGOs administration and include information on sources of financing, number of beds in the facility and the average monthly number of beneficiares.
Statistics of the Ministry of Labour, Family, Social Protection and Elderly - allowance for attendants of persons with severe visual disabilities
- expenditure for balneary treatment for retired persons founded from the State Social Security Budget
Financial reports HF.1.2 financing HC.3.4
HF.1.2 financing HC.2.3
2018-2022 12 months annual - balneary treatment expenditure include also sums for accomodation and meal which cannot be separated
National Institute of Statistics - National Accounts Department annual data regarding aggregated budget execution accounts (for the health domain) of the central administration and local administration, the social security funds - from the state budget or from own revenues; Data is received from the Ministry of Finance Public administrative records   2018-2022 12 months annual - the current expenditures from the budget reports are consolidated and allocated to SHA items and distributed either to a single HC or a single HP, or to several HC or HP using estimations on the basis of data from other sources
National Institute of Statistics - "Activity of Sanitary Units" - Non-financial and financial data collected through the exhaustive survey "the Activity of Sanitary Units".  Surveys/censuses HF.2.2 financing HP.1.3 and HP.2.1
HF.2.3 financing HP.8.2
HF.1.1 financing HP.2 and HC.3
2018-2022 6 months annual Financial and non-financial information is used in order to separate health and social care expenditure (for residential homes for the elderly and residential units for persons with disabilities), expenditures of the medical offices organised by corporations (energy, industry sectors) for their employees - HF23, and to estimate rehabilitation and long-term services in hospitals; data source for HF22 (residential units managed by non-profit organisations)
The Financial Supervisory Authority - Insurance Supervisory Commission  - data collected through a questionnaire developed in colaboration with the National Institute of Statistics on the basis of ICHA function and providers, sent to private insurance companies.  Financial reports   2018-2022 12 months annual - the data is collected through the common questionnaire is extended to the total amount reimbursed by the insurance companies directly to the insured or to the health care providers.
The Financial Supervisory Authority - Insurance Supervisory Commission included the questionnaire in the regular financial data colected from the private insurance companies.
National Institute of Statistics - Household Budget Survey - monthly collected data regarding households income, expenditures and consumption  Surveys/censuses   2018-2022 12 months annual - annual household health related expenditure is obtain on the basis of average monthly household expenditure by HBS clasification
National School of Public Health, Management and Professional Development (NSPHMPD)  - data regarding the amounts for validated and  proposed for reimbursment cases (by type of hospital and type of service:inpatient and day care) sent to the National House of Health Insurance for services provided to foreigners based on the european card, european forms and international accords. The amounts will be reimbursed to Romania by the countries of origin.     2018-2022      

Annual

Member States were required to transmit their data to Eurostat in compliance with the Commission Regulation (EU) 2015/359 transmission deadlines, until reference year 2020. As of reference year 2021, data are transmitted pursuant to Commission Regulation (EU) 2021/1901.
Data and reference metadata for the reference year T should be transmitted to Eurostat by 30 April T+2.

Not applicable.

Year Items affected Explanations
2020 HF.3/HC.4.3-HP.4.1, HC.3.3-HP.2.1, HC.1.2-HP.1.1, HC.4.2/HC.4.1-HP.4.2, HC.5.1.3/HP.5.9 Beginning with 2020, new categories were introduced in the national Household Budget Survey  COICOP-HBS classification