Water sanitation hygiene

TrackFin methodology and guidance

Irrigation installation

Building on the experience of the national health accounts, which have been used in the health sector for several decades, WHO has developed a methodology to track financing to WASH, based on a previous working paper released in 2012. This has been done jointly with leading institutions and experts (such as UN Department of Statistics, the OECD and the World Bank).

This methodology enables countries to track financing to the sector based on standard classifications and develop a set of WASH accounts and indicators presented in a comparable format to help answer four basic questions:

  • What is the total expenditure in the sector?
  • How are the funds distributed between the different WASH services and expenditure types, such as capital expenditure, operating and maintenance expenditure and cost of capital?
  • Who pays for WASH services?
  • Which entities are the main channels of funding for WASH and what is their share of total spending?

Additional information on TrackFin methodology

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