Standard 1.5 Financial management.

 Standard 1.5 Financial management.

Puskesmas carries out financial management.

Criterion 1.5.1

The Head of the Community Health Center and the person responsible for finance carry out financial management in accordance with statutory provisions.

a. Main Thoughts:

1) The budget available at the Community Health Center must be managed in a transparent, accountable, effective and efficient manner in accordance with financial management principles.

2) So that budget management can be carried out in a transparent, accountable, effective and efficient manner, it is necessary to establish financial management policies and procedures that refer to the provisions of statutory regulations.

3) Community Health Centers that implement BLUD financial management patterns must follow the provisions of laws and regulations in BLUD financial management.

b. Assessment Elements:

1) Establish financial management policies and procedures in the implementation of Puskesmas services as well as Puskesmas financial management officers with clarity of duties, responsibilities and authority (R).

2) Financial management is carried out in accordance with established financial management policies and procedures (D, O, W).