Implementation of sector wide approaches (swaps) in Tanzania: lessons & experiences the case study of health sector

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University of Dar es Salaam
Due to inconsistency between donors' systems, implementation of the financial aspects of SWAPS, remain problematic. The objective of this study was to assess the implementation of the agreed financial aspects in practice, to see if implementers of SWAPS discharge in accordance with MOU and to see whether the AIS in place provide relevant and reliable financial information useful for managing and monitoring sectors activities. The researcher used multiple sources of data for this study including questionnaires, selected documents and interview. The findings includes; inaccuracy reports and delays in generation, lack of some important internal application controls, lack of the Professional Program Accountant at central level, Complexity of the Chart of Accounts, HSCBF reports found with double payments to suppliers, ineligible expenditures, missing supporting documents, lack of accountabilities. From these facts the financial reports of HSCBF to some extending were less useful with questionable relevance and reliability. Conclusion: The findings of this research give us substantial evidence to conclude that, the soundness of the SWAPS financial information system is below average, and the implementers do not adhere to some of the laid down procedures. It is recommended that the Ministry of Health has to acquire software to supplement the Epicor for the consolidation of the country wide transactions. Hire or employ the Professional Accountant to improve the AIS, and update the accounting Manual. The Program Accountants should be coached and trained regularly on the AIS.
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5668.B2T34B54)
Donors, Financial statements, Consolidated, Health services, Tanzania
Bimbiga, J (2007) Implementation of sector wide approaches (swaps) in Tanzania: lessons & experiences the case study of health sector.Master dissertation, University of Dar es Salaam, Dar es Salaam.