A COMPARATIVE STUDY OF EXPENDITURE CONTROLS METHODS IN GOVERNMENT OWNERS AND PRIVATELY OWNED HOSPITAL

This research work is on expenditure controls method in government owned hospitals, a case study of university of Nigerian Teaching hospital (UNTH) Enugu and Toronto hospital and maternity Onitsha. This research is aimed at studying and analysing the different method of expenditure control being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospital. This research instruments used for the will include questionnaire, interview and observation, which sought to find out facts needed for analysing. The data collects will be analyzed by use of simple percentages chi-square distribution method. The finding of the analysis indicates among other that: i. Government owned and privately owned hospitals operate the same types of accounting system but final account kept by the two hospital are not the same. ii. The method of expenditure control used by the hospitals is not the same. That is daily controlling for privately owned hospital and vote card method for government owned hospital iii. The different methods of expenditure control used by the two hospitals are effective but, with sigh loophole associated with vote card method. The conclusion reached is that expenditure control is vary important and in dispensable for any hospital be it government of private for attainment of their objective. Consequently it has been recommended among others that: i. Both hospital should adhere strictly to authorization procedure for drug purchased and materials purchases. ii. Government hospitals should adjust their in method to fill loophole associated with it. iii. Both hospitals should exhibit high degree of cash management.