10 Introduction Ministry of Health and Child Welfare is the second large ministry in the Public Service in terms of establishment and is given a slice on the fiscus .All its functions are guided by the Public Service and Health Services Act. From 1 June 2005 the ministry started functioning as the Health Services Board but still governed by Public Service Regulations Acts. The physical address of its Head Office is 3rd Floor Kaguvi Building, corner Central Avenue and 4th Street, Harare.
The Health and Child Welfare Ministry is composed of health and non-health staff. Health staff is made up of a diversity of medical staff who include; surgeons, technicians, doctors, nurses, scientists and nurse aides among others. Non health staff is made up of human resources, registry, administration, typing pool, auditing and accounting personnel. The ministry has nine provinces namely, Harare, Mashonaland Central, Mashonaland East, Mashonaland West, Matebeleland North, Matebeleland South, Manicaland, Masvingo and Midlands.
All the provinces including head office have an accounts department which is fully computerised with the Public Finance Management System, which are on line with the Ministry of finance, Treasury Department and other computerised ministries. The accounts department has two sections, the expenditure and the suspense department.
BACKGROUND INFORMATION
Suspense accounts department is housed in every province of the Ministry of Health and Child Welfare including its Head office. Its core business is to manage the debtors of the ministry be it sports, culture or education. The Expenditure section deals with cash allocated from the fiscus for use in travelling and subsistence allowances, and day to day running of the ministry e. g. paying for water, electricity etc. The suspense section which is the subject of this research, also deals with the recovery of money from debtors of the Ministry.
Salaries are paid by Salaries