World Bank2025-05-142025-05-142025-05-14https://hdl.handle.net/10986/43188A Health Public Expenditure Review (Health PER) is a diagnostic tool to assess how public funds are allocated and spent in the health sector, and whether spending aligns with national priorities and improves health outcomes. It helps identify inefficiencies, inequities, and opportunities to inform policy dialogue and health sector reforms toward universal health coverage (UHC). Health PERs: A How-to Guide offers practical tools and guidance for conducting Health PERs. This 2024 update reflects major shifts in global health priorities—such as UHC, demographic transitions, and technological advances—and aligns with the World Bank’s goal to support countries in delivering affordable, quality care to 1.5 billion people by 2030. The Guide includes four sections: an introduction to Health PERs; system-level analysis of efficiency and equity; modular tools for targeted deep dives (e.g., financing, inputs, service delivery); and resources for advanced analysis.en-USCC BY-NC 3.0 IGOGOOD HEALTHPARTNERSHIP FOR THE GOALSPUBLIC EXPENDITURE REVIEW (PER)HUMAN CAPITAL PROJECTReportWorld Bank10.1596/43188