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Background and Strategy

PHR and PHRplus have supported national governments in conducting, analyzing, and considering the implications of National Health Accounts (NHA). With the support of PHR and other donors, more than 51 low-and middle-income countries have conducted NHA. NHA is a tool that provides a comprehensive mapping of sources of funding for health sector activities and how these funds are used. Unlike budgetary reviews, the methodology encompasses both public and private sector funding. NHA can strengthen national policy and decision-making: for example, in Kenya, NHA evidence on the high level of household payments for health care recently stimulated the government to consider possible insurance mechanisms and means through which government can subsidize costs for the poor. PHRplus has worked very closely with other donors on the development and institutionalization of NHA, including close links with WHO, the Swedish International Development Cooperation Agency, the World Bank, and the European Union, and will continue to foster these international collaborations.

Expanding on the substantial achievements made by PHR and its partners, PHRplus continues to focus on (i) further capacity-building and institutionalization of NHA in developing countries, and (ii) a variety of innovative NHA-based analyses.


  • Provide support to countries to build capacity to conduct NHA analyses and interpret findings for policy purposes
  • Promote the use of NHA through a number of high profile publications, presentations, and a website
  • New technical analyses
  • Country level technical assistance

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