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This article presents a unique framework for assessing the maturity of Health Accounts Institutionalization. The framework is based on commonly used elements for evaluating general governance and institutional development, but has been tailored to fit the specific aspects of institutionalizing Health Accounts (HA). The framework is divided into four domains: (1) demand, (2) governance and financing, (3) institutional technical capacity, and (4) dissemination and use of data. Each domain includes a series of questions designed to help implement the framework and gain a comprehensive understanding of the progress and challenges within each country.

The goal of this framework is to assess the stage of institutionalization of HA in different countries, pinpoint areas that require more focus for progress, and facilitate learning across countries. The main targets for this framework are policymakers and health accounts teams who will use it to evaluate their own institutions’ level of maturity in relation to HA. By using this framework, they can identify areas where their institutions need to improve or develop further in order to fully realize the benefits of HA. Additionally, this framework can help policymakers and health accounts teams from different countries learn from each other’s experiences and best practices in institutionalizing HA.

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