Module 8    

Financial Management and Health Care Financing

by Meinolf Kuper and Manfred Störmer
 

The success of decentralisation initiatives depends upon better and more efficient use of scarce resources for improved service delivery to the people in a transparent and accountable manner. This includes resource mobilisation and financial management, for example planning and budgeting, accounting and reporting, financial control and auditing, and transparency and accountability at district level. Most countries introduced user fees for services in order to supplement their tax financing of health care systems. User fees, however, do create severe problems for poor populations, often delaying, or in the worst case, denying them access to health services. In order to address these problems, alternative concepts may be applicable solutions at local level. Pre-payment schemes and health insurance systems are two examples receiving increasing attention.

Objectives
Participants
get familiar with essential tools for financial management at
district level, including cost calculation, accounting and budgeting
know alternative concepts for health care financing applicable
at district level.

Unit 1   Financial Documentation
Unit 2   Cost Calculation and Budgeting
Unit 3   Revolving Funds
Unit 4   Financial Control
Unit 5   Sources of Health Care Financing
Unit 6   User Fees
Unit 7   Pre-Payment Schemes
Unit 8   Health Insurance