Follow the Money: Choosing the Most Appropriate Health Expenditure Tracking Tool

Health spending data help answer key questions such as: Who spends money on health? How are resources for health raised? Who provides health goods and services? Which health goods and services are consumed? Data on such matters help countries understand how their health system is performing -- for example, in terms of efficiency and equity. However, there are many different health expenditure tracking tools available, and it can be difficult to know which tool best fits a country’s data needs.

This guide provides information on five health expenditure tracking tools commonly used to analyze health spending. It explains their similarities and differences and clarifies their purposes so government planners can select the one that best fits their needs.

The guide is intended for low- and middle-income country chief planners and Ministry of Health officials who commission health expenditure tracking exercises. Health financing specialists may also find its explanation of the scopes of health expenditure tracking tools useful.

Authors: USAID Health Finance and Governance (HFG) project
Published: May 2018
Pages: 12