| Summary |
This Guide is not intended as a how-to-do-it document. It aims to provide a framework for approaching the financial management cycle and to operate within the regulatory framework.The idea to develop an Overview and Guide for District Health Managers on Financial Management arose after a range of capacity building initiatives had been conducted in several districts across South Africa. During these initiatives it became clear that districts had common problems with regard to financial management. This document aims to make concepts of financial management clear and accessible in order to help District Health Managers in their task, it gives an overview of financial management concepts, processes and techniques that can be used in the financial management of a district and it aims to make clear the different steps in the financial management cycle, analyses the task of district management and takes the manager step by step through the financial management cycle. |
| More Details |
Introduction
The District Health Systems (DHS) across South Africa are the decentralised building blocks of the National Health System. The aim of the DHS is to have decisions made locally about services and resources. When this happens properly, communities can enjoy good access to services and resources, with ultimately an improved health status.
South Africa has now reached the stage where Local Government demarcation and transformation is in the final stage of completion. The boundaries of Health Districts are finalised and District H e a l t h Management Teams are building muscle to manage the district resources and services. This document aims to contribute to the strengthening of district management capacity, with emphasis on financial management.
The starting point in district service delivery is to have a district health plan. The district health plan shows how services are organised as well as how resources (such as finances and personnel) are combined to render the service. As public resource management is guided by several acts, the way services and finances are managed should allow for accounting according to this regulatory framework. |
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