FINANCIAL MANAGEMENT PRACTICES AND ITS EFFECT ON SERVICE DELIVERY IN PUBLIC PRIMARY HEALTHCARE CENTRES IN NSUKKA LGA OF ENUGU STATE

Abstract

This study examined the effect of financial management practices on service delivery in public primary healthcare centres in Nsukka Local Government Area of Enugu State. The study was prompted by persistent challenges in primary healthcare delivery, including poor service quality, inadequate drug supplies and inefficient resource utilisation, which are often associated with weak financial management systems. Specifically, the study assessed the effects of budgeting, financial accountability and fund utilisation on service delivery. A descriptive cross-sectional survey design was adopted. Data were collected from 165 respondents selected from public primary healthcare centres using a structured questionnaire. The data were analysed using descriptive statistics and multiple regression analysis. The findings revealed that financial management practices had a significant effect on service delivery. In particular, budgeting, financial accountability and fund utilisation each had significant positive effects on service delivery. The regression model also showed that financial management practices explained a substantial proportion of the variation in service delivery outcomes, demonstrating their importance in improving healthcare performance. The study concluded that effective financial management practices are essential for enhancing service delivery in public primary healthcare centres. It recommended strengthening budgeting systems, enforcing financial accountability, improving fund utilisation procedures and building the financial management capacity of healthcare administrators.