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practitioners, researchers, and civil society and promotes their effective use for improved budgetary decision-making, analysis, transparency, and accountability. The appeal of the BOOST approach is that it provides user-friendly platforms on which all expenditure data can be easily accessed and used to examine trends in allocations of public resources as well as to analyze potential sources of inefficiencies so that citizens can become better informed about how governments finance the delivery of public services. More details can be found on the BOOST Open Budget Portal (https://www.worldbank.org/en/programs/boost -portal/about-boost). The NHA includes data on public, private, and donor health expenditures, although countries, especially low- and middle-income countries, may not update their data sets regularly. Price et al. (2016) report that only 41 countries, overwhelmingly Organisation for Economic Co-operation and Development member countries, provide regular updates to the NHA. Obviously, the usefulness of these data sources depends on the payment mechanisms and the level of record completeness. A fee-for-service system may be more straightforward than a capitation system, especially when the capitation is not accompanied by pseudo-billing. In general, most of the information can be found from insurance records related to ambulatory visits, but the team needs to consider the pattern of service delivery use. See the International Aid Transparency Initiative web page on Aid Information Management Systems (https://iatistandard.org/en/iati-tools-and-resources/aims/ ). For a general description, see the Development Gateway web page on aid management (https://developmentgateway.org/expertise/aid-management/ ). For a list of countries and the URLs of their respective Aid Management Platforms, see annex F of Fracassi et al. (2020). See the Creditor Reporting System database (https://stats.oecd.org/Index . aspx ?DataSetCode=crs1). For more information, see the Global Financing Facility’s Resource Library (https://www .globalfinancingfacility.org/resource-mapping-and-expenditure-tracking - lessons -learned-countries). If the national nutrition plan or strategy does not include a results framework (or log frame), the NPER team will need to discuss and agree on what the specific outputs, outcomes, and impacts are according to a reading of the nutrition plan or strategy. SMART surveys are recognized as the standard methodology by national ministries of health, donors, and implementing partners of the Global Nutrition Cluster, such as international NGOs and United Nations agencies that wish to undertake nutrition and mortality surveys. The Global Nutrition Cluster is a group of 33 members from various NGOs involved in nutrition; it meets regularly to exchange information on nutrition emergencies at the global level. With the United Nations Children’s Fund (UNICEF) as the lead agency, the Global Nutrition Cluster develops open access to institutional archives and resources for cluster implementation in a user-friendly manner (https://smartmethodology.org /about-smart/ ). See the DHIS2 Documentation web page (https://docs.dhis2.org/en/home.html).
REFERENCES Finance Division, Government of the Republic of Bangladesh and UNICEF (United Nations Children’s Fund), 2019. Bangladesh Public Expenditure Review on Nutrition. Dhaka: Government of Bangladesh and UNICEF. Fracassi P., C. Picanyol, W. Knechtel, M. D’Alimonte, A. Gary, A. Pomeroy-Stevens, and R. Watts. 2020. “Budget Analysis for Nutrition: Guidance Note for Countries (Update 2020).” Scaling Up Nutrition, Geneva. Hashim, A. 2014. “A Handbook on Financial Management Information Systems for Government: A Practitioners Guide for Setting Reform Priorities, Systems Design, and Implementation.” Africa Operations Services Series, World Bank, Washington, DC. https://documents1 .worldbank.org/curated/en/147241467987856662/pdf/A-handbook-on-financial-management -information-systems-for-government-a-practitioners-guide-for-setting-reform-priorities -systems-design-and-implementation.pdf.
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