Financial Report

Overview of health financing

The financing of the health system is complex and segmented, with funds flowing in all three spheres of government — national, provincial and local — as well as in the private sector. The table below is an attempt to quantify the financial flows in the South African health sector.

  2000/01 R million 2001/02 R million
National Department of Health (NDOH) 6 736 6 776
Less conditional grants 5 984 6 037
Total available funds for NDOH 752 739
     
Provincial funding 29 634 26 479*
     
Funds controlled by Health MINMEC 30 386 27 218
     
Other Government Departments 44 89** 4 157*
Local Government 12 79** 1 185
     
Total estimated public sector health funding 36 154** 32 560
Total estimated private sector health funding 42 768 39 600**
Total estimated health sector funding 78 922 72 160

* Budget as quoted in the Budget Review 2001.
** The figures come from various sources and have been adjusted to reflect 2001/02 values.

Structure of the Department’s Budget

The purpose for which the national Department of Health is funded is: “To promote the health of all people in South Africa through a caring and effective national health system based on the primary health care approach.”

The Budget has been divided into three programmes: Administration, Strategic Health Programmes and Health Service Delivery. In addition to these three programmes there are two major categories:

Specified Items and Conditional Grants.

BUDGET ALLOCATIONS AND ACTUAL EXPENDITURE 2001/02

  Budget R'000 Suppl & Adj Budget R'000 Total Budget R'000 Actual Expenditure R'000 Balance R'000
 
87 667
26 952
114 619
3 611
111 008
Programme 1
285 266
84 746
370 012
277
369 735
Programme 2
139 682
10 402
150 084
13 439
136 648
Programme 3
141 273
0
141 273
6 513
134 760
Specified items
Sub Total: (excl conditional grants)
653 888
122 100
775 988
23 840
752 148
Conditional grants
5 957 481
26 812
5 984 293
0
5 984 293
Total:
6 611 369
148 912
6 760 281
23 840
6 736 441

Programme 1: Administration

This programme refers to activities related to the overall management of the Department. Sub-programmes and activities include policy formulation by the Offices of the Minister and the Director-General and the provision of transversal support services – such as legal services, financial services and human resource management. The Fixed Capital Budget is also accommodated in this programme.

PROGRAMME 1 BUDGET ALLOCATION AND ACTUAL EXPENDITURE 2001/02

  Budget R'000 Suppl & Adj Budget R'000 Total Budget R'000 Actual Expenditure R'000 Balance R'000
Minister, Management and Corporate Services
71 467
4 951
76 418
1 049
75 369
Fixed Capital (land, buildings)
16 200
22 001
38 201
2 562
35 639
Total: Programme 1
87 667
26 952
114 619
3 611
111 008

The table shows that the “operational” side of Programme 1 spent 98,6% of the allocated amount. The favourable balance on the fixed capital side of the programme is due to the fact that delays occurred in the reconstruction project at the Pretoria Forensic Laboratory. The problems have been resolved and the project is due for completion by December 2002.

Programme 2: Strategic Health Programmes

The branch for Strategic Health Programmes incorporates a large number of subprogrammes that focus on the development of key public health interventions. It accommodates the cluster HIV, AIDS, STIs and TB that includes the Government AIDS Action Plan (GAAP). The AIDS-related sub-programmes account for more than half of the programme’s budget.

PROGRAMME 2 BUDGET ALLOCATION AND ACTUAL EXPENDITURE 2001/02

  Budget R'000 Suppl & Adj Budget R'000 Total Budget R'000 Actual Expenditure R'000 Balance R'000
District Health Systems
1 947
0
1 947
2 487
(540)
International Health Liaison
34 561
0
34 561
35 759
(1 198)
Southern African Develop-ment Community
1 987
0
1 987
1 977
10
Health Monitoring and Evaluation
15 419
1 985
17 404
18 152
(748)
Maternal, Child and Women's Health
17 714
11 124
28 838
26 278
2 560
Medicines Regulatory Affairs
18 503
0
18 503
15 843
2 660
Mental Health and Substance Abuse
4 700
831
5 531
6 033
(502)
HIV, AIDS and STIs
61 744
38 306
100 050
96 343
3 707
Government AIDS Action Plan (GAAP)
111 430
(4 939)
106 491
112 102
(5 611)
Tuberculosis
4 953
0
4 953
2 996
1 957
Pharmaceutical Policy and Planning
9 723
37 439
47 162
49 180
(2 018)
Medical Schemes
2 585
0
2 585
2 585
0
Total: Programme 2
285 266
84 746
370 012
369 735
277

The overspending by individual sub-programmes has been small. However it should be noted that six clusters in this programme over-spent. The combined under- and overspending, yielded a slight surplus of R277 000. The following observations can be made:

Programme 3: Health Service Delivery

The Health Service Delivery branch, as its name suggests, supports the delivery of health services. It includes hospital services and “non-personal” services, such as environmental health, health promotion and occupational health. It also includes the Cluster for Disease Prevention and Control that has a substantial budget covering the large forensic laboratories as well as the National Institute for Communicable Diseases (previously the National Institute for Virology).

PROGRAMME 3 BUDGET ALLOCATION AND ACTUAL EXPENDITURE 2001/02

  Budget R'000 Suppl & Adj Budget R'000 Total Budget R'000 Actual Expenditure R'000 Balance R'000
Disease Prevention and Control
60 193
5 030
65 223
58 333
6 890
Hospital Services
12 565
1 990
14 555
13 139
1 416
Human Resources
6 239
3 382
9 621
9 988
(367)
Non-Personal Health Services
58 122
0
58 122
53 204
4 918
Health and Welfare Sector Negotiations
2 563
0
2 563
1 981
582
Total: Programme 3
139 682
10 402
150 084
136 645
13 439

Programme 3 shows a favourable balance of R 13 439 000. This is explained below.

Specified Items

Funding for the following sub-programmes is included in this section:

Funds for the MRC and Vaccine Production Units flowed as planned.

SPECIFIED ITEMS BUDGET ALLOCATION AND ACTUAL EXPENDITURE 2001/02

  Budget R'000 Suppl & Adj Budget R'000 Total Budget R'000 Actual Expenditure R'000 Balance R'000
Medical Research Council
127 221
0
127 221
127 221
0
Vaccine Production
4 052
0
4 052
4 052
0
Poverty Relief
10 000
0
10 000
3 487
6 513
Total: Specified Items
141 273
0
141 273
134 760
6 513

The under-spending in the Poverty Relief Programme can largely be attributed to slow spending by provinces. In many cases funds were in fact spent but the route for submission of paper work to account for transactions is long and slow. The Department’s requirement that poverty relief should take the form of sustainable projects rather than short-term relief may also have delayed spending.

Conditional Grants and Transfer Payments

The new Division of Revenue Act requires that funds earmarked for the provinces by way of conditional grants should flow according to a pre-negotiated payment schedule. As can be seen in the table the Department complied with this requirement.

CONDITIONAL GRANTS AND TRANSFER PAYMENTS BUDGET ALLOCATION AND ACTUAL EXPENDITURE 2001/02

  Budget R'000 Suppl & Adj Budget R'000 Total Budget R'000 Actual Expenditure R'000 Balance R'000
Central Hospital
3 270 920
0
3 270 920
3 270 920
0
Health Professional Training and Research
1 234 090
0
1 234 090
1 234 090
0
Redistribution of Specialized Health Services
182 160
6 514
188 674
188 674
0
Hospital Rehabilitation
500 000
500 000
500 000
0
Nkosi Luthuli Hospital
103 800
103 800
103 800
0
Pretoria Central Hospital
50 000
50 000
50 000
0
Primary School Nutrition Programme
582 411
582 411
582 411
0
HIV and AIDS
34 100
54 398
54 398
0
Total: Conditional Grants
5 957 481
5 984 293
5 984 293
0

General discussion

Irregular expenditure

The Department incurred two items of expenditure, to the value of R2,18-million, that can defined as irregular as procurement procedures were not followed. In addition the Department identified five further instances to the value of R373 000 where irregular expenditure may have been incurred.

These matters have been reported to the State Tender Board and are being dealt with.

Financial Monitoring

For the first time since 1997/98 has the risk of overspending become a material consideration. From this report it can be seen that this risk will have to be carefully managed in 2002/3.

Concluding remarks

Overall, the Department spent 99,6% of the funds allocated under its Budget.

The picture is somewhat less satisfactory when the Conditional Grants are taken out of the equation. The Department spent 96,9% of “own” funds allocated. If the Medico Legal allocation is disregarded, the Department spent 98,2% of the allocated funds for its “own” activities.

The Department’s funding requirements are, by and large, catered for in the Medium Term Expenditure Framework.

However, the recent slide of the value of the Rand against hard currencies and the subsequent wave of inflation will impact severely on Health Sector budgets.

THE HEALTH DONATION FUND AND THE KING GEORGE V FUND

Both of these hold small amounts of money and are separately audited. A financial report on each of these funds, including the Auditor-General’s statement, available from the Department of Health’s Chief Financial Officer on request.