Health accounts constitute an important healthcare policy and planning tool for optimizing resource allocation in the health sector. In addition to aiding answers to several important policy questions, it demonstrates how healthcare resources are raised and spent, on which services by which providers and through what schemes. It is an internationally accepted policy tool that provides a systematic description of the financial flows related to the consumption of health care goods and services within a given boundary and geographical settings. The Federal Ministry of Health has conducted NHA studies for the periods 1998-2002, 2003-2005, 2006-2009, 2010-2014 and 2015-2016. Similarly, Anambra and Sokoto States Minitry of Health have produced State Health Accounts from 2010 – 2017 and 2015 – 2017 respectively. The NHA 2010 -2016, Anambra SHA 2010 – 2017 and Sokoto SHA 2015 – 2017 were carried out in accordance with the accounting framework of ‘System of Health Accounts (SHA) 2011 used by OECD countries. This accounting framework was recently adopted in Nigeria by Federal Ministry of Health in conjunction with 36 States and the Federal Capital Territory (FCT) Ministries/Department of Health.
World Health Organization (WHO) is implementing the EU funded project titled: “Strengthening the Nigerian Health System towards Achieving Universal Health Coverage (UHC) “. The project is being implemented in Sokoto and Anambra states, with some support at the federal level. The aim of the project is to support the health system strengthening effort in Nigeria towards achieving UHC and improved health outcomes. Also, the Government capacity for improved use of data for decision-making, information dissemination capacities, health expenditure estimation and resource tracking will be strengthened. The project also supports the government to develop and implement models for reducing financial barrier to healthcare access/financial risk protection from catastrophic health expenditure.
As part of its in-country support, World Health Organization (WHO) has been the key technical partner to the Federal Ministry of Health (FMoH), Anambra and Sokoto States on the National Health Accounts (NHA), especially on the capacity building on SHA 2011 framework and technical support on production of NHA and SHA in Nigeria. To this end, WHO in collaboration with CHECOD is providing technical assistance for the estimation of the Anambra and Sokoto States Health Accounts 2018 as well as the National Health Account (NHA) 2018 Project.