The Ministry of Finance, Economic Planning and Development is responsible for laying down general directions with regard to financial control and procedure and for the overall control of the collection and disbursement of public funds. This is done, inter-alia, by means of the work of Finance Departments in Ministries. The Finance Section is responsible for supporting the Accounting Officer in the economic, efficient and effective management and use of public funds and other resources.

Finance Officers are posted by the Ministry of Finance, Economic Planning and Development to serve Accounting Officers in Ministries/Departments, relieving them of much of the routine work, whilst at the same time liaising with the Ministry of Finance.

The duties of Finance Officers are:

• to be Financial Advisers to the Accounting Officers;
• to be an integral part of the financial management team of the Ministry/Department;
• to take charge of and organise the Finance Divisions of their Ministries/Departments;
• to ensure the correct financing (provision of funds) of Departmental policy with all safeguards against waste and loss;
• to ensure that the principles, procedures and Departmental Instructions in this Financial Management Manual, are observed and that directives from the Ministry of Finance are implemented;
• to be responsible for the maintenance of proper systems of accounts and to issue supplementary instructions for control purposes; and
• to ensure that the accounts are properly kept by making personal checks and arranging other checks by their subordinates, including surprise inspections, to guard against irregularity and fraud.

Internal audit is an independent appraisal function that measures, evaluates and reports on the effectiveness of the system of internal controls, as a contribution to the efficient use and management of resources within the organisation. Thus, in line with the Financial Management Manual, it is the responsibility of internal audit to review, appraise and report on:

• the soundness, adequacy and application of internal controls;
• the extent to which the Ministry’s/Department’s assets and interests are accounted for and safeguarded from losses of all kinds, arising from fraud or other offences; waste, extravagance, inefficient administration, poor value for money or other causes; and
• the suitability and reliability of financial and other management information.

The Function of the Internal Audit is to enhance and protect the organisational value by providing an independent and objective assurance and consulting services. It helps the Ministry in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of organisation’s governance, risk management and control processes. The main types of control are organisational, segregation of duties, physical, authorisation and approval, arithmetical and accounting, supervision and management.

In addition to internal checks, additional controls are required in a computerised environment since transactions may be initiated and processed without direct manual involvement. Individuals who have access to computerised systems or information may be in a position to carry out a number of activities which should be segregated, or to alter or process data without leaving any visible evidence. Thus, additional general controls in a computerised environment are essential to ensure that computerised information processing is adequately controlled. As computer systems are developed in each Ministry/Department, management is responsible for ensuring that all aspects of control have been considered and documented in departmental instructions. The controls need to be in accordance with Section 20.9 of the Financial Management Manual.

The main function of the Health Economics Unit (HEU) is to develop and deliver health economic analysis for the formulation of health development projects. The Unit is staffed by a Lead Health Analyst, two Senior Health Analysts and two Support Officers. The key activities under the purview of the HEU comprise:

• Development of National Health Accounts which provide a systematic description of the financial flows related to the consumption of healthcare goods and services in a country for a given period of time;
• Monitoring of Progress on the Implementation of the Health Sector Strategic Plan 2020-2024 (HSSP 2020-2024) which consists of 21 Thematic Working Groups in charge of implementing their respective Operational Plans for the 26 Strategic Goals of the HSSP 2020-2024 with over 600 activities;
• Formulation of the Annual Report on Performance for the Ministry;
• Providing estimated costing of different Action Plans;
• Institutionalising the Hospital Cost Centre Project;
• Monitoring of Indicators for the Sustainable Development Goal 3 jointly with the Health Statistics Unit; and
• Supporting in formulation of Strategic Overview during Budget preparation.

The Health Statistics Unit, headed by the Chief Health Statistician, provides evidence- based information on the health care delivery systems of the public and private sectors in Mauritius as well as Rodrigues. Health Statistics, which include data on population and vital events, mortality, morbidity, health services and health systems, are also used for the purpose of reporting to various local, regional and international agencies. These data are also used to formulate policies, design strategies and evaluate health performances.

Health indicators compiled are useful for monitoring progress towards the national health targets, including those formulated in the Health Sector Strategic Plan 2020-2024 as well as international health goals such as the SDGs. Furthermore, the annual Health Statistics Reports are sole scientific documents which can be used to study the evolution of the health status of the population since independence.

Data compiled by the Health Statistics Unit are published in the annual reports of Statistics Mauritius (SM), namely, in that of Environment Statistics, Gender Statistics and Demography Statistics. Health indicators, published in the “Mauritius in Figures” and the “Tableau de Bord”, are available on the website of SM. The Health Statistics Unit has also contributed in the compilation of health-related Sustainable Development Goals indicators included in the complete SDG dataset maintain by SM. Furthermore, the Unit has closely collaborated with the Health Economics Unit in various enterprises such as the formulation of the SDG 3 Action Plan. 

Data collected by the Health Statistics Unit have been submitted as inputs for the drafting of responses of several Parliamentary Questions. Quarterly data have been used to report on the Key Performance Indicators (KPI’s) for the Ministry. In addition, the staff of the Health Statistics Unit was responsible for the data management and analysis of various research projects such as NCD 2021 survey and the Integrated Biological and Behavioural Surveillance (IBBS) Surveys which have been carried out among high-risk groups.

The Health Records Department comprising an establishment of some 500 officers is headed by the Chief Health Records Officer and supported by Principal Health Records Officers, Senior Health Records Officers, Health Records Officers, Senior Health Records Clerks, Higher Health Records Clerks and Health Records Clerks. It forms part of the emergency services of a hospital which operates on a 24-hour basis and is usually the first point of contact of the patient with the health facilities.

It primarily provides clerical support to medical professionals through the registration of patients. It is also the custodian of medical data ensuring compliance to data protection and information governance. The second core activity is Health Information Management, starting with collection of data up to transforming them into sound information. In the implementation of e-health, the Health Records Department would be closely involved in the management of the Patient Administration System and National Health Information System.

The Health Records Department formulates the Government Health Services Statistics Report with regard to activities of the major health service departments of public health institutions. The health service delivery and medical data contained in the report represent a useful tool for decision-making and policy formulation to administration and also support research projects.