Taking a step forward in public health finance: Establishing standards for a uniform chart of accounts crosswalk

Peggy A. Honore, Jonathon P. Leider, Vivian Singletary, David A. Ross

Research output: Contribution to journalReview articlepeer-review

15 Scopus citations


In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

Original languageEnglish (US)
Pages (from-to)509-513
Number of pages5
JournalJournal of Public Health Management and Practice
Issue number5
StatePublished - Sep 1 2015
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2015 Wolters Kluwer Health, Inc.


  • Foundational areas
  • Foundational capabilities
  • Foundational public health services
  • Governmental public health
  • Public health administration
  • Public health finance


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