title: National Health Accounts estimation: lessons from the Nigerian experience.
abstract: OBJECTIVE
  This paper seeks to summarize the estimation of two rounds of Nigeria's National Health Accounts (NHA), 1998-2002 and 2003-2005 and draw some lessons on the NHA methodology and health financing policy challenges towards enhancing government stewardship role in the health sector.
  
  
  METHODS
  The paper uses the results of the two rounds of NHA estimations for Nigeria a s basis fo ranalysis. In each round of estimation, three matrices were estimated. Additional three matrices of sub-National Health Accounts were also estimated for 17states in the second round.
  
  
  RESULTS
  With Nigeria's per capita Total Health Expenditure (THE) increasing from US 9.39 dollars in 1998 to US 55.04 dollars in 2005, the THE represent about 5% of GDP. The households accounted for around 68.6% of THE, while government shoulders about 25%. Major lessons learnt relate to skewed spending, challenges of recordkeeping and data collection at the federal and state levels, and commitment of government and other stakeholders in ensuring institutionalized procedures for collection, reporting, and retrieval of health financing data.
  
  
  CONCLUSIONS
  Though NHA results indicate increase in spending on health over time, there is a very high burden on households. Besides, there are institutional challenges inhibiting the estimation process. There is need for government to lessen burden on households to improve its stewardship by increasing its contribution. The institutional capacity need to be strengthen to collect and analyse health expenditure data and interpret results in terms of their policy implication, while government takes ownership of the process to ensure the institutionalization and sustainability of the estimation process.
authors.affiliation: Health Policy Training and Research Programme, Department of Economics, University of lbadan, Ibadan, Nigeria. ao.lawanson@ui.edu.ng
authors.forename: A O
authors.initials: AO
authors.lastname: Lawanson
authors.forename: O
authors.initials: O
authors.lastname: Olaniyan
authors.forename: A
authors.initials: A
authors.lastname: Soyibo
mesh_terms: D000066:Accounting / Q000379:methods*; D005380:Financing, Government / Q000191:economics*; D005102:Health Expenditures / Q000706:statistics & numerical data*; D006301:Health Services Needs and Demand; D061889:Healthcare Financing; D006801:Humans; D009549:Nigeria