International records / OpenAlex research

The challenges of budgeting in a newly introduced district health system: A case study

BACKGROUND: Nigeria operates a three-tier political system consisting of a national government: 36 states, Federal Capital Territory and 768 local governments. There are three levels of health care: primary, secondary and tertiary levels corresponding to and funded by local, state and national governments, respectively. A budget prepared at the district level was not possible until 2006 when the 2007 annual budget was prepared. AIM: The goal of this study was to identify the key challenges of budgeting in a newly introduced District Health System and to share our experience with other scholars…