This Process Guide lays out a sequenced set of analytics and actions to support reorienting budgetary arrangements to facilitate the ability of national governments to respond to the COVID-19 pandemic by delivering therapeutics, diagnostics, and vaccine services to their populations. This Process Guide discusses the critical issue of identifying what needs to be financed—both in the immediate and medium terms—to respond to the COVID-19 crisis and to lay the critical foundations for health and related systems that can be better prepared for and adaptive to emerging threats. Next is considered how countries can use fiscal instruments to enable sustainable financing and budgets to support effective implementation of COVID-19 diagnostics, therapeutics, and vaccine services. The Guide also assesses possible PFM adjustments to be introduced to facilitate an effective emergency response. Finally, the Guide discusses how to monitor the use of resources to ensure transparency and accountability. The Process Guide lays out concrete steps that can be taken and adapted at country level to assess financing capacities, needs, and processes to deliver COVID-19 therapeutics, diagnostics, and vaccine services, while also reorienting financing arrangements to better meet both health security- and UHC-related objectives in the longer run. 

This Process Guide was jointly developed under the auspices of the ACT-A Health Systems Connector by WHO, World Bank, the Global Financing Facility, and P4H partnership.

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