Improving health outcomes for Nigerians is a key component of the country’s strategic directions for achieving social and economic development. This is stipulated in the National Strategic Development Plan (NSHDP), the National Economic transformation blueprint – the Vision 20 2020 and its corresponding National Development Plan and National Implementation Plan. Progress towards achieving the targets and goals within national frameworks at Federal, State and LGA levels, will not be met without adequate levels of sustainable funding within the system, particularly increased levels of per capita expenditure on health and health related goods and services. Nigeria, like other countries of the world, is experiencing rapidly changing patterns of morbidity and mortality, and the emergence of major public health problems, while also recognizing the need to harness major technological advancements that aid improvements in knowledge sharing, and effective.
In particular, the need to address the poor health indices recorded for communicable and non-communicable diseases, particularly HIV/AIDS, TB and Malaria (ATM), as well as high maternal, infant and child morbidity and mortality rates, have contributed to expectations for increased health expenditure. Concerted efforts by government at all levels supported by development partners have so far resulted in some levels of progress, though limited, in improving health outcomes. Further efforts in this regard will be compromised if constraints that pertain to channels of funding allocation and expenditure are not addressed. A comprehensive estimation of national health expenditure is therefore necessary to understand who provides funding for health and how it is distributed and utilized in the country.