Appraisal Of Techniques For Expenditure Control In Government Owned Hospitals

Variance analysis is the budgeting review technique universally applied for analyzing budgeting estimates. The effectiveness of each of these techniques are hindered by obstacles inherent in the implementation.

Government indicates the goals to be achieved with a given outlay. It is therefore essential to control the expenditure to serve the allowed purposes. Expenditure controls may be positive or negative. Expenditure controls essentially reflect a managerial process that is both political and administrative. The type of expenditure controls employed and their effectiveness are dependent in the external and internal environment of the ministry and the respective hospital.

 

Title page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE – INTRODUCTION

2.1 Internal control

2.2 Responsibility for internal control

2.3 Internal control as expenditure control techniques

2.4 Internal auditing

2.5 Internal Audit as an expenditure control technique 

2.6 Management Audit.

3.1. Summary of findings

3.2 Recommendation

3.3 Area for further study