Effective Financial Management: Lessons from Catholic Church Managed Health Institutions in Kenya




Financial management plays a big role in the overall management of an organization, be it profit or non-profit. Its primary role is to plan, acquire, and utilize funds to maximize the effectiveness of the institution. This textbook, therefore, is intended to be a useful resource for both accountants and finance officers working in Catholic Church managed health institutions. It aims at equipping them with knowledge, attitude and skills that are necessary when handling finances. It can also be helpful to other Church institutions such as schools. The book is also intended to shed more light on the need for effective financial management to various stakeholders in Catholic Church managed health institutions and can as well be a useful tool to the management for planning. The book discusses how institutional age, corporate governance, sources of funds and financial training can determine effective financial management which is done through budgeting, internal control system, record keeping and financial reporting. To enhance understanding, various terminologies have been extensively explained before use. Emerging issues are also dealt with. This book is written in the light of increased scrutiny of Catholic Church managed health institutions of every size and type.

Sr. Esther W. Gitee is currently a part-time lecturer at Catholic University of Eastern Africa in the School of Business. She is also a full-time teacher at Maryhill Girl’s High School -Thika. She holds a Bachelors degree in Education (Arts) majoring in Business Studies and a Master of Business Administration degree in Financial Management. She has also done other courses on Church Management and Leadership, Finance and on Management Development at Catholic University and Strathmore University, respectively. Currently, she is pursuing her Ph.D. in Business Administration (Financial Management) and she is also enrolled for CPA courses with KASNEB.


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