The 2008 Supplemental Operating Budget (ESHB 2687) directed JLARC to develop a framework for future efforts to quantify and analyze health care spending across all sectors of the state. This report focuses on identifying the relevant types of spending in the public and private sectors, the availability of information on each of those types of spending, and the extent to which that available information could be tracked over time. JLARC identified a broad range of data sources on spending for 81 health-related activities occurring across the state, as well as challenges in using these data sets for future analyses of health care spending. In addition, JLARC staff identified four steps that would be necessary for developing and maintaining a model that could predict the impacts of potential health care policy changes.