While Ukraine has spent a significantamount of resources on health, its health outcomes farepoorly when compared with other European countries. Forexample, average life expectancy at birth in Ukraine hasimproved from the lowest, 66.8 years in 1995 to 71.4 yearsin 2016, but is still nine years behind the EU average of80.6 years. The country has much higher death rates relatedto noncommunicable diseases (NCD) than the neighboringcountries on their west. The suboptimal health outcomespoint to the inefficient use of public resources, which ismagnified by the shortage of funds during the recenteconomic crisis and conflicts. However, although the PublicFinance Review (PFR)has been conducted recently to assessthe allocation and effectiveness of public spending,there isno study to track the resource flows in order to identifythe magnitude of theinefficiency and waste in the health sector.