Abstract
This paper describes an approach to financial control which has been common to the public sector health services in a number of countries and it identifies some problems it presents to the effective implementation of PHC development policies. Among the functions of existing systems are the control of expenditure, monitoring for theft and annual budgeting. As the health sector is transformed from a relatively simple, urban-based service to one undertaking activities throughout the country, adaptations will be required. Furthermore, in order to oversee a significant change in the pattern of resource allocation, it will be necessary to integrate the planning system more closely with the preparation of the budget and with the approaches to financial control. While the focus is on the need to strengthen the instruments for resource management within the public services, the importance of taking a broader view of the health sector is recognized. Those responsible for assuring the effective use of scarce resources must take cognisance of the impact of private health activities on PHC development. Some implications which this has for planners are explored.

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