title: Analysis of Health Sector Budget of Nepal.
abstract: BACKGROUND
  Primarily, health sector connects two segments - medicine and public health, where medicine deals with individual patients and public health with the population health. Budget enables both the disciplines to function effectively. The Interim Constitution of Nepal, 2007 has adapted the inspiration of federalism and declared the provision of basic health care services free of cost as a fundamental right, which needs strengthening under foreseen federalism.
  
  
  METHODS
  An observational retrospective cohort study, aiming at examining the health sector budget allocation and outcome, was done. Authors gathered health budget figures (2001 to 2013) and facts published from authentic sources. Googling was done for further information. The keywords for search used were: fiscal federalism, health care, public health, health budget, health financing, external development partner, bilateral and multilateral partners and healthcare accessibility. The search was limited to English and Nepali-language report, articles and news published.
  
  
  RESULTS
  Budget required to meet the population's need is still limited in Nepal. The health sector budget could not achieve even gainful results due to mismatch in policy and policy implementation despite of political commitment.
  
  
  CONCLUSIONS
  Since Nepal is transforming towards federalism, an increased complexity under federated system is foreseeable, particularly in the face of changed political scenario and its players. It should have clear goals, financing policy and strict implementation plans for budget execution, task performance and achieving results as per planning. Additionally, collection of revenue, risk pooling and purchasing of services should be better integrated between central government and federated states to horn effectiveness and efficiency.
authors.affiliation: Nepal Association of Medical Editors, Kathmandu, Nepal.
authors.forename: R K
authors.initials: RK
authors.lastname: Dulal
authors.affiliation: Health Policy, Planning and Financing, London School of Hygiene and Tropical Medicine, London, United Kingdom.
authors.forename: A
authors.initials: A
authors.lastname: Magar
authors.affiliation: Lungenklinik Hemer, Theo-Funccius-Str.1, Hemer, Germany.
authors.forename: S D
authors.initials: SD
authors.lastname: Karki
authors.affiliation: Department of Orthopaedics, Civil Service Hospital, Kathmandu, Nepal.
authors.forename: D
authors.initials: D
authors.lastname: Khatiwada
authors.affiliation: National Academy of Medical Sciences, Tundikhel, Kathmandu, Nepal.
authors.forename: P K
authors.initials: PK
authors.lastname: Hamal
mesh_terms: D002017:Budgets / Q000458:organization & administration*; D003695:Delivery of Health Care / Q000191:economics*; D006801:Humans; D009313:National Health Programs / Q000458:organization & administration*; D009390:Nepal; D012189:Retrospective Studies
keywords: health care; budget; financing; unitary system; federalism.