ABSTRACTThis research work on A Comparative Study of Expenditure Controlsmethod in Government and private Hospitals is aimed at studying andanalysing the different methods of expenditure control that is beingadopted by these hospitals, their practical application and their level ofeffectiveness. It is aimed at carrying out a comparative analysis of twohospitals. To achieve the aim of this research, secondary data throughtextbooks and journals were used to review some of the related literatures.Equally, questionnaires, interview and observation, which sought to findout facts needed for analysing, were used. The questionnaires wereanalyzed by simple percentages while hypothesis were tested using chisquarestatistics. The findings of the analysis indicate among others thatthe method of expenditure control used by both hospitals are not thesame; The daily control method for private hospitals and the vote cardmethod for Government Hospitals. The different methods of expenditurecontrol used by the two hospitals are effective, but with slight loopholesassociated with vote card method. I recommend among others that bothhospitals should adhere strictly to authorization procedure for drugpurchased and materials purchases. Both hospitals should exhibit highdegree of cash management and employ competent personnel for properand efficient expenditure control.
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