How Do African Voluntary Agency Hospitals Spend Their Money?

Abstract

The recurrent expenditure over the years 1981–83 was analysed in 50 voluntary agency hospitals from 12 African countries. The percentage distribution, averaged across all hospitals, of 7 major categories was: personal emoluments 48%; drugs and dressings 18%; transport, electricity, water 11%; food 6%; hospital supplies 5%; repair and maintenance 5%; other expenditure 7%.

The first two items differed widely in two subgroups of hospitals. Personal emoluments took 38% in hospitals depending mainly on patient fees, as against 54% in hospitals receiving substantial government grants. The expenditure for drugs and dressings was 24% and 14% respectively for the same hospital subgroups.