An analysis of financial management practices in the regional health office (Kalutara) Sri Lanka

Abstract

Background - As money is a major resource, its proper management is very important to obtain maximum benefits from available funds. The regional director of health services (RDHS) office, Kalutara, Sri Lanka is the office responsible for carrying out curative, preventive, and rehabilitative health services for the people through the health institutions coming under the provincial administration. The objective of this case study was to review the financial management practices at the regional health office, Kalutara.

Methodology - Key informant interviews, focus group discussion and desk review of financial records, reports, circulars, and guidelines were used to gather data. SWOT analysis is used to assess the strength, weaknesses, opportunities, and threats. TWOS matrix had been prepared to identify the strategies to improve the financial management practices of the regional health office, Kalutara.

Results - Utilization of almost all funds received to the office and good commitment of regional director office staff was their main strength. They have weaknesses like poor monitoring and evaluation of financial and physical progress, unnecessary cut down of employee claims, and OTs, misplacement of vouchers, and audit queries.

Conclusions – This study recommended convincing the political leadership to obtain more funds, establish a fair monitoring mechanism to assess the physical and financial progress of the projects, requesting adequate financial allocations to pay the full claim, and overtime and regional health office staff and institutions heads should be given the training to conduct works to minimizing the audit queries.

Keywords: Financial management, SWOT analysis, TWOS matrix