ABSTRACT

The main objective of the study is to evaluate internal financial controls in public Hospitals using The Regional and Municipal hospitals in FMC and The District hospital, General (Hospital-Gboko) as case study. It was also to establish the existence of internal financial controls. It was to find out the level of compliance. Further, to establish the consequences of compliance and non-compliance with regulations. Data was collected from three (3) Hospitals and twenty-five (25) members of staff. Purposive sampling and observation technique were used. Questionnaires and structured interview techniques were used to gather data regarding internal financial controls in the three Public Hospitals. Data analysis and presentation were done with the aid of Microsoft Excel but carefully done to give the researcher a hand-on experience in carrying out such an exercise. The research period covered six (6) months. It was discovered from the findings that there were existence of internal financial controls regulated by Financial Administration, Procurement, Internal Audit Agency Acts and indirect application of Committee of Sponsoring Organizations