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Health Financing

Financing healthcare is a critical component of a functioning healthcare system. Out-of-pocket spending by households accounts for more than half of total health financing in many developing countries.1 Budgets and resources are not aligned to results.  Ineffective health insurance mechanisms do not properly pool financial risks. Lack of transparent, efficient financial management systems contribute to poor resource mobilization, lack of transparency, and ineffective planning and decision making. These challenges greatly impede access, quality, efficiency and sustainability of healthcare services.

Deloitte helps countries across the spectrum of health financing issues, supporting regional, national and international stakeholders in strengthening health financing strategies and programs.  Our specific areas of specialization include:

1 Source: World Health Organization. (2008a). World Health Statistics 2008, World health indicators.

As used in this document, “Deloitte” means Deloitte Consulting LLP, which provides strategy, operations, technology, and human capital consulting services, Deloitte Financial Advisory Services LLP, which provides financial advisory services, and Deloitte & Touche LLP which provides governance and risk oversight and reporting advisory services. These entities are separate subsidiaries of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.


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