This guide presents a Harmonized Resource Tracking (HRT) approach that combines the SHA 2011 and NASA 2020 methodologies to simultaneously estimate health and HIV-related expenditures. It describes the objectives, limitations and classifications of the two frameworks, the planning steps, the alignment of categories and the design of adapted collection tools. The document outlines the expected benefits of a joint exercise: time and cost savings, reduced burden on respondents, reduced duplication and better institutionalization of resource tracking. It also describes possible difficulties and trade-offs, including differences in functional perimeter, the treatment of capital expenditures, the level of detail required for non-health HIV interventions, and the need to apply relevant allocation keys. The modules cover the principles of resource tracking, the harmonization process, the choice of tools and data management, as well as the communication and dissemination of results. Practical recommendations are proposed: establish a classification concordance table, integrate NASA codes into HAPT, form an expert SHA/NASA team, design transactional questionnaires, and ensure consistent management of corrections between HAPT and RTT. The experience of Namibia and Botswana is presented as proof of feasibility, with validation webinars and requests for support in tool adaptation, capacity building and regular funding of HRT exercises. The guide stresses the importance of political agreement and sustainable resources for success.