An assessment of financial management practices of ga south municipal health directorate.

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Date
2021
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KNUST
Abstract
The management of financial resources is regarded as a very important facet in the improvement of the healthcare systems of developing countries. The general objective of this study is to examine the public financial management practices of public health institutions in Ghana. The population for the study is all the public health facilities within the Ga South Municipal Health Directorate. The sampling technique chosen for this study is the quota sampling method and purposive sampling method. This study used primary data for this study. In gathering the primary data from respondents, interviews were the main instruments used. The study found out that their major sources of inflows are from the cash they received from patients who come to the hospitals. Thus main sources of revenue for the health facilities in the Ga South Municipal Health Directorate are the inflows they received from the national health insurance scheme and inflows from the cash and carry system. The study again found out the budget is one of the significant activities in the financial planning activities of the hospitals and that the budgeting process starts with the submission of budget plans from the various units and departments of the hospitals. Again the study found out that the hospital derives its internal control system from the Financial Administration Regulations, 2004. The study recommended Ghana Health Service and Ministry of Health should endeavor to organize training seminars to educate employees in the health institutions about the content of these legal regulations to enhance the financial management practices of public hospitals in the country
Description
A thesis submitted to the institute of distance learning, Kwame Nkrumah university of science and technology in partial fulfilment of the requirement for the degree of msc. Accounting and finance
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