Abstract

This study examines the trends and composition of government health expenditure in the state of Assam, a state of North-east India between 2015-16 and 2022-23, focusing on revenue and capital expenditure and their implications for health infrastructure and Out-of- pocket health expenditure. Using a descriptive research design, secondary data were collected from Finance Accounts of Assam, National Health Accounts, National Family Health Survey and Central Bureau of Health Intelligence. The analysis indicates a steady increase in Total Health Expenditure, with revenue outlay continuing to dominate while capital expenditure gradually rises demonstrating improvements in physical infrastructure. Health indicator such as population to government hospital ratio declining (from 1888 in 2015 to 1550 in 2022) shows increasing of healthcare facilities in Assam. Additionally, increasing government expenditure has contributed to a reduction in out-of-pocket expenditure in healthcare access. The study suggests that balanced allocation between revenue and capital expenditure greater investment in promotive and preventive care to be made for greater accessing healthcare services by the households of Assam.