The Direct Health Facility Financing Impact on Financial Management in Kaliua District Council, Tabora Tanzania

This study assessed the implementation of Direct Health Facility Financing (DHFF) on financial management among primary health facilities of Kaliua District Council. The assessment conducted because Kaliua District is the one among 184 councils where the government introduced DHFF; the study adopted case study design whereby, both qualitative and quantitative approaches were used. A structured questionnaire, Interview, FDGs, Documentary review were used in obtaining data which were classified into planning process, rate of fund utilization, adherence to financial management guidelines and perceptions of employees on fund utilization which were administered to 238 respondents who sampled through simple random and purposeful sampling techniques. Data analysed using excel and SPSS for quantitative data and content analysis for qualitative data. Study revealed that, planning process work in excellent way (72.9%); utilization capacity of funds disbursed has been acknowledged at 70%; Fund utilization perceived positively impacting on the quality of health services delivery like availability of medicines and medical equipment in health facilities unlike the time before DHFF. Financial and procurement guidelines to some extent are adhered for about 50%. However, study observed some World Journal of Business and Management ISSN 2377-4622 2021, Vol. 7, No. 1 http://wjbm.macrothink.org 2 problems like lack of funds to facilitate HFGCs’ activities, late disbursement of funds that affected utilization. Conclusively based on findings, financial management at health facilities is effective as it attributed to significantly positive impacts on general improvement of health services delivery in public primary health facilities.