ABSTRACT
This research compared the expenditure control methods in
government and private hospitals with the view to know the various methods of
expenditure control adopted by these hospitals, their practical application and
their level of effectiveness. To achieve the research objectives, secondary
data through textbooks and journals were used to review some of the related
literatures. Equally, questionnaires, interview and observation, which sought
to find out facts needed for analysing, were used. The questionnaires were
analyzed by simple percentages while hypothesis were tested using chi-square
statistics. The findings of the analysis indicate among others that the method
of expenditure control used by both hospitals are not the same; the daily
control method for private hospitals and the vote card method for government
hospitals. The different methods of expenditure control used by the two
hospitals are effective, but with slight loopholes associated with vote card
method. I recommend among others that both hospitals should adhere strictly to
authorization procedure for drug purchased and materials purchases. Both
hospitals should exhibit high degree of cash management and employ competent
personnel for proper and efficient expenditure control.
