Examining Budget Credibility in Nepal’s Health Sector

This brief compares actual expenditures against approved budget allocations in Nepal’s health sector, examining why there are significant deviations over the four-year period from FY 2017/18 to FY 2020/21. The brief further analyzes how these budget deviations affect the delivery of planned programs and services within the health sector and recommends reforms to improve the implementation of Nepal’s health budget. To arrive at these recommendations, the authors relied on document reviews, including budget statements and budget performance reports, as well as budget execution data pulled from the Consolidated Financial Statement of the Financial Comptroller General Office. Data on health sector under spending is then compared to Nepal’s health performance indicators, including progress to achieve relevant SDG targets.

This publication is a part of Exploring the Connections between Budget Credibility and SDG Implementation.