Allocation of Funds Across Expenditure Heads in the Nigerian Public Teaching Hospitals

Allocation of Funds Across Expenditure Heads in the Nigerian Public Teaching Hospitals

CHAPTER ONE

Objectives of the Study

The study addressed the general objective and a set of specific objectives as stated below.

General Objective

The study evaluated the influence of allocation of funds across expenditure heads on service delivery in the LUTH, Nigeria.

Specific Objectives

To examine the effect of allocation of funds across expenditure heads on service delivery in the LUTH
To analyze how budgeting affects service delivery in the LUTH
To examine the effect of financial accountability on service delivery in the LUTH

CHAPTER TWO

LITERATURE REVIEW

The chapter puts into perspective a review of theories and/or models, and past empirical studies touching on allocation of funds across expenditure heads and service delivery. It also presents a conceptual framework that outlines and explains how the study constructs relate to each other. Moreover, the chapter presents a summary of the reviewed literature. This is followed by a presentation of research gaps which emanate from an objective critique of the reviewed studies.

Theoretical Review

In this section, theories that explain allocation of funds across expenditure heads and service delivery are reviewed. The theories reviewed include the stakeholder theory and the agency theory. The foregoing theories are further discussed in the context of allocation of funds across expenditure heads and service delivery in the public health sector in Nigeria.

CHAPTER THREE

RESEARCH METHODOLOGY

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This chapter centres on the step-by-step procedure that the study followed in addressing the statement of the problem and study objectives. In this regard, therefore, the chapter constitutes of the research design, target population, sampling procedure, research instrument, pilot testing, and data collection procedure. Others include data analysis and how the results of the analysis were presented.

Research Design

According to Kothari (2004), a research design is a blueprint for carrying out a research study. In essence, it spells out the procedure and the methods of defining and collecting the data requisite to address the research problem and study objectives. There are various research designs, but in the context of this study, a descriptive survey design was adopted. The choice of this design is founded on the fact that descriptive studies explain a phenomenon in terms of attempting to answer “what?” kind of questions. The phenomenon in this study was public financial management reforms, and the general research question was: What is the influence of allocation of funds across expenditure heads on service delivery in the LUTH, Nigeria? The survey aspect was premised on the fact that the study was conducted at a specific point in time which is contrary to longitudinal studies that essentially take an extended duration of time.

Target Population

Target population is defined as a group of subjects, say individuals, sharing similar or related characteristics (Orodho, 2003). Essentially, therefore, the findings of the study are generalized to this population (Kothari, 2008). In the context of the present study, all the management and finance staff working in the public health sector in Nigeria constituted the target population. These two categories of employees were preferred to others because they were believed to be closely concerned with allocation of funds across expenditure heads and service delivery in their respective workstations and jurisdictions. Given that the target population was relatively large as it cut across various Nigerian Public Teaching Hospitals in the country ranging from dispensaries to referral hospitals at the national level, the focus of this study was narrowed down to a manageable and accessible population. In tandem, therefore, the study opted to centre on LUTH. This implies that the 211 finance and management staff as further broken down (Table 3.1), working with these health facilities comprised the study population.

CHAPTER FOUR

FINDINGS AND DISCUSSIONS

This chapter presents the results of data analysis in respect of allocation of funds across expenditure heads and service delivery in the public health sector with a special focus on Nigerian Public Teaching Hospitals operating in Lagos State. The first part presents the response rate. The second part covers the results of descriptive analysis and associated interpretations and discussions. The third and last part presents inferential statistical results, interpretations and discussions.

CHAPTER FIVE

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

Introduction

In this chapter, the most important findings are summarized. From the summarized findings, conclusions are drawn. The chapter also covers the suggested recommendations. The summary, conclusions and recommendations are in tandem with the objectives of the study. In addition, chapter proposes areas for further research.

Summary of Findings

The summarized findings are in relation to allocation of funds across expenditure heads and service delivery in Nigerian Public Teaching Hospitals primarily those located in Lagos State.

Recommendations on Service Delivery

The study recommends that Nigerian Public Teaching Hospitals ought to have reliable and sustainable allocation of funds across expenditure heads mechanisms which should be directed towards improving the delivery of health services. The management of these entities should ensure that the budgetary strategies are geared towards enhancing service delivery to the public. Granted the established importance of financial accountability, it is important to ensure that there are effective accountability mechanisms that can promote service delivery amongst LUTH and Nigeria at large.

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