• Report

Health Budget Tracking System: Classification of Health Expenditures by Function


Cressman, G., & Latif, M. A. (1995). Health Budget Tracking System: Classification of Health Expenditures by Function. (Data for Decision Making Project, United States Agency for International Development; No. DPI-5991-A-00-1052-00, RTI 5875-001-003). Research Triangle Park, North Carolina: Research Triangle Institute.


Construction of a health Budget Tracking System (BTS) is one of several tasks under the USAID funded Data for Decision Making Project. The primary goal of this task is to monitor the expenditure of funds in the governmental health sector according to several categorization systems. There are many useful ways to classify expenditures. They can be classified by official budget categories, by type of health care unit, by location (urban-rural, district, governorate, etc.), and by medical function. Classification of expenditures by official budget categories is fairly simple, since they are recorded officially using these categories. This document describes the official budget categories and the separation of one particular category into two more useful subcategories. One of the most useful ways to classify expenditures is by function. This document defines the function categories used in the BTS and describes the guidelines used to assign expenditures to these categories. These definitions and guidelines have been developed based on lessons learned during data collection in the three selected pilot governorates: Beni Suef, Suez, and Alexandria.