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 Auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of the Ministry/Department. It assists Management in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization’s risk Management, control, and governance processes.

Internal Audit enables Management to achieve better outcomes and value for money through improving governance, risk and control processes.

The Internal Auditing Staff shall govern themselves by adherence to The Institute of Internal Auditors’ “Code of Ethics.” The Institute’s “International Standards for the Professional Practice of Internal Auditing” (Standards)-IASOPM shall constitute the operating procedures for the department. The IASOPM delineates the policies, standards, and procedures which govern the internal audit function.

The Internal Control Cadre, which falls under the aegis of the Ministry of Finance provides internal audit services to Ministries/Departments.

The duties carried out by the Internal Control Unit of the MOHW is to ascertain that there is

• a sound internal control system at the level of the Ministry and Public Health Institutions.
• Compliance is adhered to Financial Instructions, Financial Management, Procurement Act/Regulations and Directives; Human Resource Management Manual and other circulars issued by the Ministries /Departments as well as internal circulars issued by the MOHW.
• Assistance to Audit Committee for follow up on Reports issued.

The Health Economics Unit (HEU) is involved in a wide range of projects and strategies that are being implemented by the Ministry of Health and Wellness.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 Health Financing Indicatorsrequired under Sustainable Development Goal (SDG) 3 target related to financial risk protection and the African Leadership Meeting Declaration 2019 in order to promote domestic health financing for better health outcomes.
• Development of National Health Accounts which provide a systematic description of the financial flows related to consumption of healthcare goods and services in the country for a given period of time.
• Formulation of the Ministry’s Annual Report on Performance in line with statutory requirements of the Finance Act.
• Development of Health Sector Strategic Plan (HSSP) 2025-2030 in collaboration with World Health Organization (WHO) and other important internal and external stakeholders. This plan represents a guiding reference document for the health sector to inform the implementation of interventions that will progressively improve the health status of the population.
• Reporting on progress made by Thematic Working Groups in charge of implementing their respective interventions under the HSSP.
• Determination of health services’ unit costs on a priority basis at public health institutions and providing estimated costing of different Action Plans.
• Supporting in the formulation of Strategic Overview during annual budget preparation.
• Undertaking cost benefit and economic analysis.
• Monitoring of indicators underSDG 3and Universal Health Coverage jointly with the Health Statistics Unit and providingrelated inputs for the annual World Health Assembly.
• Participating in specific surveys as per the request of development partners.
• Acting as Focal Point, attending webinars and providing inputs to different Ministries, International Bodies e.g., WHO, AU Agenda 2063, WTO, AU/SADC ALM Regional Health Financing Hub, World Bank, Trade-in -Services, MAUNITAG and UNDCF amongst others.

The Health Statistics Unit, headed by the Chief Health Statistician, provides evidence-based insights into the healthcare delivery systems of both the public and private sectors in Mauritius and Rodrigues. It compiles and analyses health statistics, including data on population and vital events, mortality, morbidity, health services, and health systems. These statistics are essential for reporting to local, regional, and international agencies, as well as for shaping policies, designing strategies, and evaluating health sector performance.

The health indicators compiled by the Unit play a crucial role in monitoring progress toward national health targets, outlined in the Health Sector Strategic Plan, as well as international health goals such as the Sustainable Development Goals (SDGs). Additionally, the annual Health Statistics Reports serve as key scientific documents for studying the evolution of the population’s health status since independence.

The data collected byte Health Statistics Unit are published in the annual health statistics Reports of the Ministry of Health and Wellness as well as in annual reports of Statistics Mauritius (SM), including the Annual Digest of Statistics, Environment Statistics, Gender Statistics, and Demography Statistics reports. Health indicators are also featured in publications such as “Mauritius in Figures “and “Tableau de Bord”, which are accessible on the SM website. Furthermore, the Unit has contributed to compiling health-related SDG indicators within the comprehensive SDG dataset maintained by Statistics Mauritius. It has also worked closely with the Health Economics Unit on various initiatives, including the development of the SDG 3 Action Plan.

The Health Statistics Unit’s data have been used as inputs to respond to Parliamentary Questions and to report quarterly on the Key Performance Indicators (KPIs) for the Ministry. Moreover, its staff has played a vital role in data management and analysis for significant research projects done by the Ministry, such as the Non-Communicable Diseases Survey , Out of Pocket Expenditure Survey and the Integrated Biological and Behavioural Surveillance (IBBS) Surveys, conducted among high-risk groups.  Furthermore, the Health Statistics Unit holds sole responsibility for coding and reporting mortality statistics for the Republic of Mauritius, using the International Statistical Classification of Diseases (ICD).

The Health Records Department comprising an establishment of some 514 officers is headed by the Chief Health Records Officer and supported by 2 Principal Health Records Officers who are posted at Headquarters. Officers posted at public health institutions comprised of 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. Officers of the cadre are posted at hospitals, medi-clinics, Area Health Centres and a few Community Health Centres with heavy workloads

It primarily provides clerical support to medical professionals through the registration of patients and booking of appointments. 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 compilation of public health service activity data (statistics) 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 annually 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.