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

Health spending data answer key questions such as who spends money on health, how resources for health are raised, who provides health goods and services, and which health goods and services are consumed. This data helps countries to understand how their health system is performing e.g. in terms of efficiency and equity. However, many health expenditure tracking tools exist and it can be difficult to know which tool best fits a country’s data needs.

This introductory guide provides information on five commonly used health expenditure tracking tools whose primary objective is to analyze health spending. It explains the similarities and differences between the five tools and clarifies their purposes, so countries are more informed about the tools available and are able to select the tool 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 technicians may also find the guide useful for its explanation of the scopes of health expenditure tracking tools.