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Purpose Of The Module

This module explores the broad concept of value for money which entails managing of the finances as well as physical resources of healthcare facilities for maximum benefit.

Course Code : CHM 108
Finances, Audits & Resource Management


  1. To introduce learners to the basic principles of accounting
  2. To increase learners’ understanding of the commonly used terminologies of accounting
  3. To equip learners with common accounting skills relating them with relevant documents
  4. To introduce learners to the nature and objectives of auditing
  5. To increase learners’ understanding of the treasury accounting instructions
  6. To increase learners’ understanding of the rational of selection of health supplies and commodities
  7. To increase learners’ understanding of the different methods of quantifying needs and procurement of health supplies and equipment
  8. To increase learners’ knowledge of the different budgeting methods
  9. To equip learners with skills to manage transport, buildings and equipment



By the end of the unit, learners should:

  1. Identify and correctly use the common tools needed to monitor financial and material resources.
  2. Correctly read and interpret financial statements
  3. Correctly prepare financial statements
  4. Prepare a budget
  5. Rationally identify and estimate needs of health requirements of their health units
  6. Design a sound plan for continuous management and maintenance of infrastructure

Mode Of Delivery

  • Reading guide/assignment workbook
  • Online resources, including videos
  • Toolkit for assisting in action research

Corruption In The Health Sector
Source: Abridged from an article by Tayn Vian, entitled: Review of corruption in the health sector: theory, methods and interventions, Oxford Journals, Health Policy and Planning, Volume 23, Issue 2, Pp. 83-94; for complete online version, see:

Course Curriculum

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