Public Financial Management (PFM) concerns the revenue mobilisation and public expenditure systems of the country. PFM has to ensure that resource mobilisation and utilisation, budgeting and programming, budget release and expenditure management, maintenance of accounts and preparation of financial statements for reporting are performed in a transparent, accountable and responsible manner, complying with the legal provisions of the country.
The main objectives of PFM are to maintain good financial governance and make public service delivery efficient and effective through fulfilling legal provisions in revenue mobilisation, budget formulation and approval, budget release, budget implementation and reporting. Auditing is regarded as a tool for assessing financial good governance. An independent audit, carried out fairly, focusing on regularity, economy, efficiency, effectiveness and propriety, both evaluates and promotes accountability and transparency in financial administration: audits support financial good governance.
The three main dimensions of PFM are revenue or resource mobilisation, public debt, public expenditure and public accountability.
Public Expenditure and Financial Accountability Assessment (PEFA) is a tool for measuring the performance of PFM and improving accountability. PEFA also functions as a framework tool to improve financial accountability and align External Development Partners (EDPs) with the country system.
The Government of Nepal (GoN) has enforced the Financial Procedures and Fiscal Accountability Act, 2019 (2076) (FPFAA) to regulate and manage the financial procedures of the federal government.
Source of information: Public Financial Management (PFM) Strategic Framework
For more information: Download PFM Strategic Framework
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Ministry of Health & Population
Divisions:
- Policy, Planning & Monitoring Division
- Health Coordination Division
- Quality Assurance & Regulation Division
- Population Management Division
- Administration Division
Unit
- Health Emergency and Disaster Management Unit (Health Emergency Operation Center -HEOC)
Councils
- Nepal Medical Council
- Nepal Nursing Council
- Nepal Ayurvedic Medical Council
- Nepal Health Professional Council
- Nepal Pharmacy Council and
- Nepal Health Research Council
Central Hospitals
Departments
- Department of Health Services (DoHS)
- Department of Drug Administration (DDA)
- Department of Ayurveda and Alternative Medicine (DoAA)
Vector Borne Disease Research and Training Center (VBDRTC)
Department of Health Services (DoHS)
Centres
- National Health Education, Information and Communication Centre (NHEICC)
- National Health Training Centre (NHTC)
- National Centre for AIDS and STD Control (NCASC)
- National Tuberculosis Control Centre (NTC)
- National Public Health Laboratory (NPHL)
Divisions
- Management Division
- Family Welfare Division
- Curative Service Division
- Nursing and Social Security Division
- Epidemiology and Diseases Control Division (EDCD)
Sections
- Administration Section
- Finance Administration Section
Department of Drug Administration (DDA)
- Drug Evaluation and Registration Division
- Planning, Coordination and Management Division
- Inspection, Evaluation and Law Enforcement DivisionNational Medicines Laboratory (NML)
Department of Ayurveda and Alternative Medicine (DoAA)
- Herbs, Medicine and Research Division
- Ayurveda Medicine Division
- Alternative Medicine Division
- Administration Section
Provincial Government
Ministry of Social Development (MoSD)
- Hospital Development and Medical Service Division
- Policy, Law, Standard, Planning and Public Health Division
Offices
- Health Directorate
- PHEOC
- Health Offices
- Provincial Health Logistic Management Center
- Health Training Center
- Provincial Reference Laboratory
Local Government
Local Health System
- Metropolitan Health System (Division/ Section)
- Sub-Metropolitan Health Section
- Rural Municipality Health Section
- Municipality Health Section
- Primary Hospitals
- Primary Health Care Center
- Health Post
- Urban Health Promotion Center
- Urban Health Center
- Community Health Unit
- Female Community Health Volunteers
- Expanded Program on Immunization Clinics
- Primary Health Care Outreach Clinics
Related readings: Health Insurance Board (HIB)
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