A National Education Account (NEA) is a comprehensive framework which collects, processes, and analyses large quantities of diverse data collected from all education levels, all education providers, and all sources of funding (UIS-UNESCO, 2016). This methodology aims to answer the question who finances what by ‘mapping financing and spending flows in terms of education in a given country’ (IIEP-UNESCO, n.d.). NEAs enhance transparency in the estimation and use of resources mobilized for the sector (IIEP-UNESCO, n.d.).