Evaluating the financial management of Ejisu-Juaben District Health Services

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The study aimed at finding out the quality of the finance function workforce available in the Ejisu Juaben District Health Sector, the guiding rules and regulations governing the cash flow in the district and the financial records kept. The study also covered the budgeting and budgetary control procedures and the financial evaluation strategy carried out. The quantitative descriptive method was adopted in conducting the study. The study revealed the district has inadequate financial personnel and most of them have no accounting background. The main source of funds used in the district identified were Government of Ghana (GoG), Donor Pooled Fund DPF), Internally Generated Fund (IGF) and special programme funds. It also came to light that annual budgets are prepared and sent to the Regional Health Administration through whom funds are remitted to the district. It is worth mentioning that financial records are kept and are always up to date. However final accounts are not prepared. Monitoring of the receipt and disbursement of funds is ensured through the work of the Internal Auditors from the Regional Health Administration and that of the External Auditors. At the time of the study both monitoring and evaluating teams have done their work up to date. Apart from the aforementioned external monitoring teams an internal monitoring is done by the Budget Implementation Team. The major limitations of the finance function identified were: inadequate and less qualified personnel and lack of in-service training. These hindrances made the interpretation and application of the ATF very difficult for them. Based on the above it is being recommended that among other things, the issue of personnel be seriously addressed by the MOH to permit controls and ensure efficiency. It is possible for the Health Sector to achieve its objectives when a sound and firm financial management has been instituted.
A thesis submitted to the Department of Community Health, School of Medical Sciences, College of Health Sciences Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirements for the award of MSc.degree in Health Services Planning and Management, 2003