Linking aid statistics and national health accounts for effective resource tracking

BACKGROUND: There is growing demand from government, external partners, and the public alike for clear and consistent tracking of funds through the health system. System of Health Accounts 2011 (SHA) provides a systematic description of the financial flows, showing where the money comes from, who manages it, and how it is used. It enables middle-income and low-income countries to provide a more transparent picture of foreign assistance, with a particular focus on assessing the trends in aid volatility and financial sustainability, helping bilateral and multilateral donors in the effective management of aid funding and resource tracking. METHODS: A study of donor disbursement statistics (Development Assistance Committee creditor reporting system) and SHA frameworks will develop a theoretical linkage between the two systems to track foreign aid and assistance through the health system. Using country-level data, it will demonstrate how the reported donor resources (and domestic funding) can be tracked through the national health account. FINDINGS: Results show the correspondence as well as the current data gaps and deficiencies between the current systems for international and national resource tracking for health. The case study is expected to show how a complete data trail—from commitment, to disbursement, to final expenditure of funds—can be established. INTERPRETATION: Tracking financial flows over time promotes transparency and mutual accountability between donors and governments. Recommendations are compiled on how to reduce the disparities between the reporting systems, which could be applied to other countries' data systems as well as international data collection efforts. The study recommends replicating the model across other developing countries, where there is a strong need for the better use of standardised accounting frameworks using SHA and monitoring of health spending (and on maternal and child health). FUNDING: None.