Policymakers today face significant challenges in mobilizing funding for health and ensuring that limited available resources are allocated and spent efficiently. Health systems are funded through multiple private, public and external sources that are often hard to account for across health system levels. Health resource tracking (HRT) provides the visibility on budget and expenditure that policymakers, as well as development partners, civil society, and other partners need. This data can be used to prioritize and align health sector investments, advocate for additional resources, and improve efficiency and equity in health outcomes. Over the years, various HRT methodologies, tools, approaches, and processes have evolved, to address different stakeholders' distinct perspectives and needs—including an approach to Resource Mapping and Expenditure Tracking (RMET) for planning, and the System of Health Accounts (SHA). This Health Resource Tracking Harmonization Guide provides practical guidance for governments and their technical partners in harmonizing HRT processes, with the goal of streamlining and institutionalizing HRT.

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