This report describes findings from the first round of NHA in Liberia, which was undertaken in 2008 for financial year 2007/08, and implemented by the Ministry of Health and Social Welfare (MOHSW) with technical support from USAID’s Health Systems 20/20 project, led by Abt Associates Inc. The findings will be used as a platform for informing policy decisions concerning health sector resource allocation; they will also be used by stakeholders in the sector.