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Readings for a new hospital manager: Back to Set 3 | 1,2,3,4

Financial management

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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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Readings for a new hospital manager: 1,2,3,4
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