Financial Management Practices and Health Service Delivery in Local Governments of Uganda Case Study: Manafwa District
Author: WANYERA ESTHER
Supervisor: Pastor Kizza , Awogbemiy Felix
The study was about the effect of financial management practices and health service delivery. It focused on Manafwa District Local Government as a case study. The study was guided by the following objectives; To find out the effect of financial planning on health service delivery, to establish the effect of financial control on health service delivery and to find out the effect of financial accountability on health service delivery.
The researcher used a study population and sample size of 100 and 80 respectively. The research design was used in this study and looked at both qualitative and quantitative approaches. Data collection instruments were questionnaires, interview guide and review of existing literature, thus both primary and secondary data sources were used.
The findings of the study revealed that financial planning had a very strong relationship with service delivery with adjusted R (0.665 )meaning that financial planning accounts for 0.665 variation in Service delivery.
The findings on financial control and health service shows a very strong relationship of R(0.897) and adjusted R Squared (0.769) meaning that financial control accounts for 0.769 variation in SD and the remaining accounts for other factors. The findings on financial accountability reveal that financial accountability accounts for 0.916 variation in service delivery and the remaining 0.083 depend on other factors.
Recommendations: Financial planning should be strengthened further to ensure inclusiveness of all stakeholders that would lead to responsiveness in holding the accounting officers. The financial controls seem to be undertaken as a routine but this should be adequately monitored especially the quarterly internal audit to be regular. And financial accountability should not only be on paper but functional in the sense that tangible out puts are realized to improve the health services delivery.