Analysis Of Expenditure Implementation Effect And The Influential Factors On Financial Management In International Programs Of Tuberculosis Prevention And Treatment

ObjectiveTo investigate the expenditure implementation rate of The Round One Global Fund Tuberculosis Program (here after referred as the program), analysis the influence of financial management on expenditure implementation, provide suggestions on financial management to other international cooperated programs in tuberculosis prevention and treatment and other area.MethodBoth quantitative and qualitative research were used in this research, mid-term historical data of all the 61 program implementing organizations in 24 provinces (autonomous regions and municipalities) were utilized, specially investigate data from 20 project implementing organizations during the whole program period in five provinces (autonomous regions). All the data was input by EXCEL 2003, and statistically analyzed by SAS 8.2. Finally, to describe status of program's expenditure implementation and financial management, and to analyze the relevance factors influencing expenditure implementation and financial management.Result1. Abnormal situation was found in term of mid-term expenditure of the program, and the expenditure rate in current report period among 40.98% program implementing organizations were higher than 100%, even three program implementing organizations more than 300%.2. The number of program implementing organizations among all program implementing organizations supervised more than 65% in mid-term of the program, which had problems that financial executive did not participate in budgeting, expenditure wasn't according to budget, account set incompletely, and the foundation of expenditure wasn't complete. The financial management situation in the annual auditing, financial archives management, account setting independently, and incompatible duties with several people respectively were better, the unqualified number was less than 10%.3. The financial performance of program in whole cycle was good, the cumulative budget execution rate and the relevant accumulative expenditure rate was nearly 100%. The cumulative budget execution rate among 70% program implementing organizations was higher or lower than the relevant accumulative expenditure rate, because of interest and exchange rate. 4. The financial management situation in whole cycle was improved.41 financial executives of 20 program implementing organizations had low degree, low titles.Conclusion1. Accumulative expenditure rate should be used in evaluating the financial performance of program, instead of expenditure rate in current report period.2. During program implementation, Global Fund had already explored a set of standardized financial management. Made performance-based management into practice, basic financial management improved gradually, adopted budget managing model.3. Financial management of the program remained aspects for further improvement. Abnormal situation was found in term of mid-term expenditure. Furthermore, more challenges were found:Capacity building for financial staff was comparatively weak, frequent mobilization of financial staff, the quality of financial staff was relatively low, working condition at grass root level was undesirable, more recognition and respect should be given to financial staff.4. Among all factors of financial management, the major factors that affect expenditure were budget development and performance, internal control management for. finance.5. Financial management standardization for Global Fund programs should be strengthened persistently, special attention should be paid on improving factors that affect financial performance, financial management should accompany with the whole process of program implementation, importance should be attached on the decisive role of human resource in financial management.