Where are the funds transferred from the central government to regional governments recorded?
(See 11.17) The distinction between a financing source and a financing agent is that the financing agent controls the use of the funds. When a grant-in-aid is used as a non-specific fiscal transfer from government unit A to government unit B, unit A should be considered to be the source and unit B to be the financing agent for the purposes of the health accounts. So, if the regional government has the discretion of dividing the money among various functions (including health), then the regional government is the financing agent and the central government is the financing source.
