New Perspectives in Science Education

Budget & Expenditure (B&E) analysis of the four provinces of Pakistan (Punjab, Khyber Pakhtunkhwa, Sindh and Balochistan) and three special areas including Gilgit Baltistan (GB), Azad Jammu & Kashmir (AJK) and Federally Administered Tribal Areas (FATA) was conducted by Technical Resource Facility (TRF) in 2011 and later in 2012 an update on the previous work was undertaken. This article analyses and reviews retrospectively the budgetary trends over a period of last five financial years and strives to identify allocative variations vis-à-vis rural versus urban, primary, secondary versus tertiary health care, district wise geographical variations, recurrent versus developmental and actual versus spending to reflect upon the main issues of financial allocations on service delivery and performance. This review also undertakes the account of Finance Awards and devolution with its consequent effects.

Key Words: Budget & Expenditure, Public Health Policy, Public Health Expenditure, Provincial & Districts Health Budgets, Absorption Capacity.