The “Framework for assessing maturity of health accounts institutionalization” provides a structured approach to evaluating progress and challenges in institutionalizing Health Accounts (HA), which track all health expenditures in a given country over a defined period. The framework is based on four domains: demand, governance and financing, institutional technical capacity, and dissemination and use of data.
The framework aims to assess where countries stand in the process of institutionalizing HA, identify areas for improvement, and enable cross-country learning, primarily targeting policy makers and health accounts teams. It provides questions tailored to each country's unique context, allowing for the assessment of progress and identification of areas requiring further effort. It helps support countries to build sustainable and well-integrated HA systems, enabling data-driven decision-making, efficient resource allocation, and the monitoring of progress towards healthcare financing goals and universal health coverage.