This course is designed to provide students with an understanding of what entails the process of financing the health sector. Our regional and national health systems are under increasing pressures and demands for the provision of health services that far exceeds their ability to provide them effectively given the constraints on financing resources. The mobilization and utilization of scarce health financing resources within health systems is a challenge for many health managers. Mobilization of financing resources deals with how health managers understand the health financing flows in a health system and actively engages in exploiting resourcing for health. Utilization is about the equitable, efficient and effective allocation of scarce health financing resources to deliver quality health services. The economic decision making environment also stresses the importance of financial information as a key ingredient for decisions in financial and resource allocation and management.