Introduction

Governments and stakeholders are always interested to know how much is being spent on health, who is paying for it, at which service providers and for what services.  NHA is an internationally accepted framework for tracking the flow of funds in a health system that has been implemented in over 100 low- and middle-income countries (27 of them in Africa). The Panel first presents the NHA framework (the first presenter), and then each presenter illustrates use of NHA findings for enhancing equity in five countries.