Abstract:
This study aimed to assess the effect of public financial management practices on health service
delivery in Tanzania, A case of Selected Hospitals in Lindi District. Specific objectives of this
study were to examine the effect of budgeting, internal controls and expenditure management
on health service delivery in Tanzania. Resource-based view theory, agency theory and public
value theory were used in this study. The study used cross-sectional research design and
utilized a quantitative research approach. The study included 152 employees from Nyangao
Hospital and Sokoine Hospitals hence employed a simple random sampling technique in
selecting respondents. Primary data was gathered through self-administered questionnaires,
while secondary data was collected from various sources. Data analysis was carried out using
SPSS version 26, involving descriptive and inferential statistical analyses to explore the
relationships between the research variables. Finding showed a positive and significant
correlation between budgeting and health service delivery was observed, highlighting the
importance of strategic financial allocation for enhancing healthcare services. The study
revealed a positive and significant correlation between internal controls and health service
delivery, emphasizing the role of internal controls in improving healthcare service quality and
public trust. Similarly, the study unveiled a positive and significant correlation between
expenditure management and health service delivery was identified, emphasizing the
importance of effective expenditure management in ensuring accessibility and quality of
healthcare services. The study recommends that Nyangao and Sokoine Hospitals continue
aligning financial resource allocation with healthcare needs, securing adequate funding, and
strengthening internal controls to build public trust. Further research should explore the broader
economic impacts of financial management practices, necessitating comprehensive cost
benefit evaluations.
