The global health expenditure database that WHO has maintained for the past ten years, provides internationally comparable numbers on national health expenditures. WHO updates the data annually, taking, adjusting and estimating the numbers based on publicly available reports (national health account reports, reports from the Ministry of Finance, Central Bank, National Statistics Offices, public expenditure information and reports from the World Bank, the International Monetary Fund, etc). The estimates are sent out to the Ministries of Health for validation prior to publication but users are advised that country data may still differ in terms of definitions, data collection methods, population coverage and estimation methods used This database is the source for the health expenditure tables in the World Health Statistics Report and the WHO Global Health Observatory.