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Authors Erin Penno and Robin Gauld, of Otago University's department of preventive and social medicine, investigated how the PBFF worked and found no comprehensive description of the formula in its entirety has ever been produced.
"However, for a country in which transparency and accountability are key principles of government, there is minimal information publicly available regarding the construction of the PBFF or the methods used to derive individual DHB allocations.
The paper states the lack of clarity over the funding allocation process, combined with the significant differences in funding per capita across the 20 DHBs, has contributed to criticism of the PBFF and ongoing tensions surrounding health funding decisions.
The researchers have compiled their own version of how they believe the PBFF allocations are determined, using what information is available.
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