Use Health infrastructure finance for the last 10 years to regress death rate in the last 10 years in a local council, state or country. The objectives could be to examine if death rate increases over the years covered due to covid-19. and to investigate if the level of heath infrastructure financing affect citizens coping capacity to the pandemic. The independent variable is the health infrastructure finance. The dependent variable is the Covid-19 pandemic measured as death rate. The scope is the locality that you chose. The research significance is for reference by scholars’ academics, policy makers, donor agencies etc. Your contribution to knowledge includes your methodology. The novelty is the exposure of deaths before and during the pandemic. The causes of other fatality have been less discussed since the pandemic. Hence, the study will be very helpful to the society and practitioners such as accountants and medical practitioners in the area of robustness and further research.