Resource Type: Tool
Authors: Bruce Long, Jeremy Kanthor
Published: 12/2013

Resource Description:

This is one of four tools within the Toolkit for Ministries of Health to Work More Effectively with Ministries of Finance.

This tool is designed to help public health officials determine areas of strength and weakness in how public funds are managed and spent. It includes a set of general indicators for the health sector as well as a separate set of indicators specifically for the pharmaceutical supply chain.

The purpose of this document is to provide guidance and checklists to facilitate the self-assessment of internal control systems and practices in the health sector. Using accessible tools to assess internal controls and identify areas requiring improvements will enable health sector decision makers to demonstrate strong fiscal stewardship when justifying budget requests, including requests for increased health sector allocations, through the budget process.