This study assessed the effect of Financial Accountability on the Maternal and Child Healthcare Goals attainment in the Abiye Safe Motherhood Health Programme (ASMP), Ondo State. The study was guided by the following objectives: to determine the effect of approval procedure, the effect of accounting record keeping and the existence of segregation of duty on the attainment of maternal and child healthcare goals of ASMP in Ondo State. The study adopted survey research design and applied primary data through the administration of structured questionnaire. Pearson Product Moment Correlation Coefficient and the independent t-test were used to know the relationship among the variables and to test the hypotheses of the study. All analyses were carried out with the aid of Statistical Package for Social Sciences (SPSS) Version 20. The outcome of the study showed that adequate approval procedures on programmes and adequate record keeping have significant effects on the attainment of goals of the ASMP in Ondo State. However, there was no significant relationship between segregation of duty and attainment of goals of the ASMP. The study concluded that attainment of maternal and child healthcare goals of the ASMP in Ondo State is positive and sustainable at the instance of adequate approval procedure and adequate record keeping on programmes in the State but of no significant effect when segregation of duty is considered. The implication of the study is that goals of programmes in the public sector are achievable when serious considerations are given to financial accountability and proper record keeping but with proper segregation of duty on all programmes.
Oluchukwu Daniel Eze (2025) studied this question.