Substantial financial and human resources from donors, governments, civil society organisations and the private sector have been committed to fighting HIV/AIDS since it was first discovered in Africa. As more resources are allocated, there is a growing need for countries to properly account for these funds. HIV/AIDS Financing and Spending in Eastern and Southern Africa measures the financial response to the pandemic in five selected countries (Ethiopia, Kenya, Malawi, Tanzania/Zanzibar and Zambia). This study: Analyses the national budgets of these countries from an HIV/AIDS perspective; Investigates and evaluates how the HIV/AIDS resources are disbursed, for what activities and for whose benefit; Makes recommendations to state and non-state actors on effective and efficient HV/AIDS financing and spending. This publication emerges out of an extensive multi-country resource tracking project conducted by the AIDS Budget Unit of the Governance and AIDS Programme of the Africa-wide democracy institute, Idasa.