Health financing

Resource tracking

  Vietnam: paying for medical services in hospital
WHO Viet Nam/J. Zak

Tracking the sources and uses of financial resources in the health sector has taken place for over 20 years, using Health Accounts (see below) and other mechanisms. As countries strive to make progress towards universal health coverage (UHC), aligning the classification of revenues and expenditures to the health- financing policy framework of revenue raising, pooling and purchasing becomes increasingly important. This ensures more relevant information for the development of policy at country level. Tools include the System of Health Accounts 2011, Public Expenditure Tracking Surveys (PETS) and Public Expenditure Reviews (PERs).

Resource tracking in more detail

Key messages about resource tracking

Resource tracking work has two broad uses: Generate statistics for routine monitoring purposes and evaluation work or applied policy analysis.

Health Accounts Methodology and Tools

Health Accounts record health spending in a country including public, private, household, and donor expenditures.

Public Spending on Health: A Closer Look at Global Trends

The 2018 global report takes an in-depth look at three issues of health financing, patterns of public spending on equity and access, patterns of public spending on primary health care, and patterns of public spending by disease, revealing some interesting new evidence.

Global health expenditure database update

Updated health expenditure estimates using the SHA 2011 framework are available in the latest release of the Global Health Expenditure Database for the period 2000-2016.

Global Health Expenditure Database (GHED)

WHO works collaboratively with Member States and updates the database annually using publically available data and where necessary makes modifications and estimates. This database is the source of the health expenditure data republished by the World Bank and WHO Global Health Observatory.


3rd Global Disease Resource Tracking meeting

20-24 March 2017 – Geneva, Switzerland

Global Health Accounts Peer Learning Meeting

28 November to 2 December 2016 – Geneva, Switzerland