Abstract:

Background: WHO data shows that Tanzania has seen a steep decrease in health spending from 17% of total budget in 2006 to only 11% in 2011. Furthermore, government of Tanzania data shows that only 9% of the budget was allocated to health in 2011/12 and 8.9% in 2012/13. Over two-thirds of Tanzanians reside in rural areas and rely on the local health facilities (such as Dispensaries and health centres) owned by the local Government Authorities (LGAs) to provide the basic health services. Therefore, efforts to achieve major, sustainable improvements in local health outcomes will have to ensure the resources (including health staff, drugs and medical supplies, operational expenses, as well as other health-related resources) reach the primary health facilities that form the front-line of public health service delivery in Tanzania.

Study Objective: To determine the budget plan and the utilization of resources if it is used for the intended purpose at the health facilities in Geita district.

Methods: This study was conducted to enrich the texts and gained further knowledge of the factors influencing allocation, distribution and utilization of the budgeted fund of health centres and dispensaries involved in Geita district. The qualitative designed to get closer and reveal much further correspondent’s experience. In this respect, the recorded qualitative data from key informants and the beneficiaries “focus group were categorized into themes and sub themes.

Results: Twenty one (71%) of facility reported to have work plan for the fiscal year 2014/15, this was higher in health centres 80% than dispensaries 70% but observed difference was not statistically significant x²=0.2100, p=0.647. Receipt books were higher among HC 100% compared to dispensaries 83% but observed different was not statistically significant with x²=0.9722, p=0.324 and payment voucher was high in dispensaries 63% compared to HC 40% but observed different was not statistically with x²=0.97, p=0.32 in health centres costs were open 100% while in dispensaries the access and equity was not adhered and not opened. The patients attended in the facilities and observed difference was statistically significant with x²=34.0000, p<0.0001

Conclusion: The results revealed by this study indicated that, the in Geita district council showed that there was improvement in planning during the health sector budget plan process by adhered on the comprehensive council health plan guideline objectives, targets, and planned interventions. The allocation of the budgeted funds in the health facilities was planned from their committees at the facility levels with regards with the local priorities under the guidelines of district health priority.

Keywords: Budget, allocation, distribution and utilization