The purpose of the Wheelchair Service Provision Guide is to provide an appropriate framework for identifying the essential steps in the provision of a wheelchair. It is designed for use by all participants in the provision process including consumers, family members, caregivers, social service and health care professionals, suppliers, manufacturers, funding source personnel and policy makers. This Guide provides guidance regarding when funding issues should be addressed in the process, and how to address them with the client, so that he or she is able to make informed decisions.