Background of the Study
Healthcare funding at the local government level is critical for the provision of health services and the promotion of public health. Public sector accounting practices are integral in ensuring that healthcare funds are properly allocated, managed, and spent. In Toro LGA, Bauchi State, the effectiveness of healthcare funding is influenced by the quality of accounting practices used to manage these funds. However, challenges such as inadequate budgeting, mismanagement, and poor accountability have negatively affected healthcare funding and service delivery. This study seeks to evaluate the impact of public sector accounting practices on healthcare funding in Toro LGA.
Statement of the Problem
Toro LGA has faced challenges in effectively managing healthcare funds, which has impacted the quality of healthcare services. Poor public sector accounting practices, including lack of transparency, inadequate financial monitoring, and misallocation of funds, have hindered the efficient utilization of healthcare resources. This study will assess how accounting practices affect healthcare funding in Toro LGA and explore ways to improve financial management in the sector.
Aim and Objectives of the Study
The aim of this study is to evaluate the impact of public sector accounting practices on healthcare funding in Toro LGA, Bauchi State. The specific objectives are:
To assess the effectiveness of public sector accounting practices in managing healthcare funding in Toro LGA.
To examine the challenges faced by Toro LGA in managing healthcare funds due to accounting inefficiencies.
To recommend strategies for improving public sector accounting practices to enhance healthcare funding in Toro LGA.
Research Questions
How effective are public sector accounting practices in managing healthcare funding in Toro LGA?
What challenges are faced by Toro LGA in efficiently managing healthcare funds?
How can public sector accounting practices be improved to enhance healthcare funding in Toro LGA?
Research Hypotheses
Effective public sector accounting practices positively impact the management of healthcare funding in Toro LGA.
Poor public sector accounting practices lead to inefficient management of healthcare funds in Toro LGA.
Improving public sector accounting practices will enhance healthcare funding management in Toro LGA.
Significance of the Study
This study will provide insights into the role of public sector accounting in healthcare funding management. The findings will be valuable to policymakers, healthcare administrators, and local government authorities seeking to improve healthcare service delivery through effective financial management.
Scope and Limitation of the Study
The study will focus on public sector accounting practices and their impact on healthcare funding within Toro LGA, Bauchi State. Limitations include potential difficulties in accessing accurate financial records and reluctance from local officials to disclose sensitive information.
Definition of Terms
Public Sector Accounting: The recording, classification, and reporting of financial transactions related to public sector activities to ensure transparency and accountability.
Healthcare Funding: The financial resources allocated to support the delivery of healthcare services at the local government level.
Local Government Area (LGA): A political administrative unit in Nigeria responsible for local governance, including the provision of public services such as healthcare.
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