Health resource tracking (HRT) employs a variety of tools and methodologies to measure and track the flow of funds through a country’s health system. HRT helps policymakers understand where resources for health comes from, how they are mobilized and channeled to providers, where they are used, on what and for whose benefit they are used, and how they can be used more efficiently and equitably. Institutionalization of routine production of HRT studies is important to ensure that health expenditure information remains up-to-date and relevant to policy discussions, and successive improvements in technical capacity and the system for gathering the needed inputs can fosterhigher quality of data.

Resource tracking data is used by several stakeholders for various purposes. Health system managers use it to analyze the performance of the health financing function and monitor progress on health financing reforms, track health expenditure trends, evaluate performance of strategic and annual operational plans, identify health system bottlenecks, develop health financing policies and strategies, and acquire data for decision-making. Development partners use it to evaluate the effectiveness and sustainability of their support programs, coordinate investments and identify areas of further needs. Civil society organizations and other welfare-focused groups use the findings to support their sensitization and advocacy efforts. Organized private sector and employer associations use it to assess progress of their member organizations on employee healthcare initiatives, and support their assessment of healthcare market opportunities. Economists and financial analysts use health accounts to measure the size and dynamics of the health economy and assess the industrial organization of healthcare markets.