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Readings for a new hospital manager:
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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

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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