The National Health Care System has some critical issues about its financial sustainability and in ensuring “Essential Health Care Levels” all over the country. These difficulties are due to demographic trends and to increased life expectancy of Italian Population too. So a development of Private Health Insurance in its two forms of companies supply and of Health Maintenance Organizations is expected. Actually out of pocket Italian Health spending is directly paid by consumers and there is a great opportunity for insurance companies and for Health Maintenance Organizations to dramatically increase their market share. For Health Maintenance Organizations could be very important to form alliances with insurance companies as with public sector to offer to its members long term care health services and other services not offered by National Health Care System. But to achieve this goal HMO have to improve their accounting systems and their accountability. So this paper tries to outline a working draft about financial reporting documents for HMO to submit it to Health Care Sector stakeholder. .
Keywords: Health care system, private health insurance, Health Maintenance Organizations, accounting system, financial reporting, accountability