This paper illustrates the use of information on withdrawals by Drawing and Disbursing Of-ficers (DDOs) for improving estimates of public spending for National Health Accounts (NHAs) in India. Using information from two selected States (Karnataka and Rajasthan), the study highlights the advantages of combining DDO-level information with budgetary data for two purposes (i) map-ping public spending to different provider classes of the international System of Health Accounts 2011 (SHA 2011) and (ii) mapping public spending to different types of healthcare providers in In-dia. The benefits of using DDO-level information are found to be higher while mapping expenditure to healthcare providers in India than mapping to international categories of the SHA 2011. In partic-ular, while mapping public spending to different types of healthcare providers in India, the im-provement in precision of estimates brought about by DDO-level information was found to be sig-nificant in the two States.