government health subsidy was pro-poor [5,6]. A well per-
forming UCS should be able to achieve health equity goal.
With this goal in mind, this study assessed the magnitude
and trend of health budget distribution and whether it
benefited the rich or the poor UCS members at national
and sub-national levels, and discussed factors contributing
to the pro-poor subsidies.
Methods
Secondary data analyses used a benefit incidence analysis
(BIA) approach to assess the distribution of government
who were UCS members. BIA is defined as
“
amethodof
computing the distribution of public expenditure across
different demographic groups, such as women and men
”
.
The procedure involves allocating per unit public subsi-
dies, for example, expenditure per student for the educa-
tion sector, according to individual utilization rates of
public services [7]