Management for health services delivery

Readings for a new hospital manager


Set 3: Basic financial management reading

An Overview and Field Guide for District Management Teams
B. Engelbrecht, H. Jooste, G.Muller, T. Chababa and D. Muirhead, 2002, Department of Health, South Africa

This set of 8 guides (each around 3 to 8 pages):

  • Aims to make concepts of financial management clear and accessible in order to help District Health Managers in their task.
  • Gives an overview of financial management concepts, processes and techniques that can be used in the financial management of a district.
  • 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

Click each dimension on the framework to find resources on financial management containing that information. The readings can also be accessed below the framework


click for planning and budgeting Click for allocating budget Click for operating, monitoring and safeguarding Click for evaluating and reporting Click for District Management Click for financial regulations Click for financial management

  • Understanding the Regulatory Framework
    pdf, 86kb

    This section provides a brief overview of the Public Finance Management Act, the Treasury Regulations and the key role-players in the Financial Management arena.
  • District Health Management
    pdf, 81kb

    This section describes the responsibilities of district management teams and outlines the district health management cycle. Special emphasis is placed on the District Health Plan as the starting point of the cycle. This section is the basis for further sections on financial management.
  • Financial Management
    pdf, 33kb

    This section explains financial management, and forms the basis for the other sections that follow.
  • Financial Planning
    pdf, 49kb

    This section covers the first process in the financial management cycle. It explains how to draw up a budget and to set targets to measure achievement.
  • Allocating the Budget
    pdf, 39kb

    This section explains ways to allocate the received amount of money. Because the amount allocated is usually less than what was estimated, it is important to distribute resources according to set priorities.
  • In-year Management: Operating, Monitoring and Safeguarding
    pdf, 36kb

    This section reflects the activities that happen throughout the financial year of operation. It emphasises the importance of internal controls and covers the management of revenue, expenditure, assets and losses.
  • Evaluation and Reporting: Accounting for Performance
    pdf, 67kb

    This section describes possible ap p ro a ches to account for perfo rmance accord i n g to the key requirements of the Regulatory Framework.

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