Public expenditure reviews evaluate the management and allocation of public expenditure. It focuses on some of the important sectors like agriculture, roads, water, education and health. To notify the budget preparation and the strategic planning and to make out different ways to progress the resource allocations effectively and efficiently PER’s used. Public expenditure reviews is calculated by reviewing some of the important factors like the organizational capacity, Government’s everyday expenditure management and it is entirely an institutional framework.
It should be calculated and planned accordingly by analyzing the resource allocation performance and the quick and effective delivery of the services by aiming to achieve the progress. The development and the enhancement of the health status of the population is the most important goal of each and every country in the world. Good health is the sign to the developing economic performance?. (Health) The foremost aspect of the national and global inequalities is the lack of access to basic health care services. Implementation of priorities and policies in the health systems is difficult.
Rural health care facilities are given the major importance. Policy implementation should be done using the budgetary process. Policy makers should always keep in view about the budgetary process. Public expenditure review should take into account the past, future and the current situation. To analyze the past and the current conditions, many factors like expenditure allocations and the comparison of stated policy objectives, actual expenditures and actual disbursements versus approved budgets, stated policy objectives versus impact of expenditures and efficiency and suitability of sector institutional framework.
To analyze the forward looking analysis, factors like fiscal decentralization implications, policy trends and government policy implement ability. Public expenditure review acts as the link between the investments funding pattern and the progress in the health sector. Public expenditure reviews are calculated with reviewing the role of the NGO’s, traditional healers, private sector as well as the public sector. It is also calculated using the past and present performance of the five year plans and its effectiveness.
The spent revenue can be calculated using the salaries of expatriates, local project staff salaries, vehicles maintenance, buildings maintenance, charges and bills, fuel and rent. The funding in the health sector is divided in to four sectors that is primary, secondary, tertiary and other. The primary health sector consists of preventive services and curative services. The secondary health sector consists of general curative hospital based services. The tertiary sector consists of advanced and specialized hospital services.
The other sectors include planning operations and the administration processes. The relationship between the sectoral concerns and macroeconomics can be defined using the public expenditure review?. (Public expenditure reviews) The objectives of public expenditure review include • Tracking of expenditure trends and health allocation, strengthening ministry of health and social welfare’s position?. (Health public expenditure review for FY08) • To facilitate the local government for planning and budgeting healthcare services.
• To put up relationships with the stakeholders • To use the resources more equitably and efficiently, to improve decision making with particular focal point on children and women healthcare. • To improve information and increase capacity to maintain and sustain PER analysis in the future. • To assist international donors by providing all the necessary information to determine the development in the health sector. In the health sector, analysis of public expenditure can be done using four areas
• Resource allocation Allocation of overall resources to health sector including in terms of real, nominal and per capita income. • Resource disbursement To check whether the resources allocated meet the intended spending unit. • Budget execution To analyze whether the spending units be successful in executing the budget. • Expenditures impact To analyze whether the real expenditures has the proposed impact compared with the programmes, sub-programmes and strategic priorities.
While preparing the public expenditure review, budget execution, resource disbursement, expenditures impact and intra-sectoral allocation should be examined at least over the past three years at the administration and institution level, resources source, geographical distribution and the type of expenditure. For the comprehensive sector strategy and the sector wide approach development the health sector is playing an important role. The public expenditure review recommendations and analysis are proposed to exhibit how donor and government resources are used currently and to propose the way to improve their usage.
This acts as a tool to facilitate government to develop efficiency, effectiveness and prioritization of all the public resources in the sector. References: 1. Health, 2009 http://www. opml. co. uk/policy_areas/health/index. html 2. Public expenditure reviews, 2009 http://web. worldbank. org/WBSITE/EXTERNAL/TOPICS/EXTEDUCATION/0,,contentMDK:20566510~menuPK:613701~pagePK:148956~piPK:216618~theSitePK:282386,00. html 3. Health public expenditure review for FY08 http://www. moh. go. tz/documents/5. %20Kunduchi%20PER%2008%20Final-Sept. %2021%20-%20Mr%20Mkumbo. ppt#261,4,INTRODUCTION (2)