No government disbursements for
non-salary expenditures at facility level, only for the regional
and district health offices.
Health workers are paid by central government
Financial management systems
Poor bookkeeping, lack of internal
financial controls and auditing requirements. Atmosphere for leakage
and mismanagement of funds.
Better financial management at health centre level than at district
and regional offices (due to more local involvement)
Leakage of funds
Potentially large leakage of funds.
Large discrepancies between amounts transferred by treasury and
the amounts received by regional and district health offices,
but it is impossible to tell whether this is caused by poor bookkeeping
or by leakage of funds.
Delays
Delays in transfer of funds, both
from central government to regional offices, and in wages paid
directly to health workers.
Monetary values of materials are
estimated.
Enumerators did not check records. Figures are based on respondents'
answers.
The study encompasses both the education sector and the health
sector.
Funds are converted from cash to
materials between line ministry and district health office.
Health workers are paid by central government
Leakage of funds
Massive leakage of public funds.
80% of non-salary expenditures did not reach local health clinics.
Leakage of salary expenditures is not a problem due to direct
payment from the government.
Leakage in health sector is larger than in education sector, partly
due to a higher share of non-salary expenditures in the health
sector
Health worker salaries are paid
by local government, unlike Rwanda and Ghana, where workers are
paid by central government
Leakage of funds
Evidence of large-scale leakage
of public resources away from original budget allocations.
Extensive non-payment of salaries (42% had not been paid salaries
for more than six months during last year).