The SLNHA system and estimates were developed at the direction of Department of Planning, Ministry of Health and MOH Health Expenditure Survey Committee (HESC). The Health Expenditure Survey Committee consists of representatives of the Ministry of Health (Department of Health Services, Accounting Office), Ministry of Finance (Department of national Planning and Census and Statistics), and Central Bank of Sri Lanka. HESC was responsible for supervising and monitoring the development of SLNHA. Sri Lanka National Health Accounts (SLNHA) provides estimates of national health expenditures by source, by functional use and by provider on an aggregate basis. SLNHA reflects the main functions of health care financing: resource mobilization and allocation, pooling and insurance, purchasing of care and the distribution of benefits. The format that the IPS uses for SLNHA reporting is based on OECD System of Health Accounts in 2000 which was modified with locally adopted classification system for source, function and provider. SLNHA system is designed to map the OECD International Classification for Health Account (ICHA) in terms of health care by function, by provider and by sources of funding which offers means to compare the health care system with other territories in the region. At the beginning, the compilation of SLNHA was assisted by funding from IDA/ World Bank Health Service Project. So far, IPS has done three reports on SLNHA .In the latest report revisions made for OECD SHA 1 in Shanganghai 2008 and Seoul 2009 Consultations have been accommodated.