Aligning public financial management and health financing

“Aligning public financial management and health financing: sustaining progress toward universal health coverage” outlines areas where the PFM system and PFM rules are crucial for the effective implementation of health financing policy in support of UHC and offers guidance for improving alignment. Many of the steps toward improving alignment between the PFM system and health financing policy are considered good PFM practices in general. But specific measures may be called for to address the particular needs of health budgeting. The main objective is to support productive dialogue between health and finance authorities of finance to better harmonize the PFM system with health financing policy and thereby achieve UHC goals according to principles of good public-sector management.