Appropriate management of finance can guarantee that financial priorities are formed in line with the goals and objectives of the organization where spending is controlled and planned in line with priorities. This study sought to determine the influence of financial management controls on provision of health care services in public health institutions, in West Pokot County, Kenya. The study was guided by the following objectives: - to determine the influence of accounting on provision of health care services in Public Health Institutions, to establish the influence of financial audits on provision of health care services in Public Health Institutions, to determine the influence of cash flow analysis on provision of health care services, to assess the influence of financial reporting on provision of health care services in Public Health Institutions and to determine the influence of Expost evaluations on provision of health care services in Public Health Institutions in West Pokot County. Budget Theory, Theory of Financial Control and Agency Theoryguided the study. This study employed descriptive research design. The target population was made up of finance officers and hospital administrators from 15 health facilities from West Pokot County. The study considered30 respondents, drawn from the randomly selected 15 health facilities out of 21 health institutions located within West Pokot County made up of Finance Officer and hospital administrators. Primary data was collected using questionnaires; while secondary data was collected through thematic review of literature. Analysis of data was achieved through utilizing of inferential statistics as the main tool for quantitative response analysis. The analysis of data was done using percentages and frequencies. The study noted that the hospital has policy guidelines on patient insurance (for example use and acceptability of patient insurance cover).The study indicated that hospitals operations and projects are currently being financed by donor funding, the study noted that majority of the respondents cited that they strongly agree. This study recommends that Public health institutions in West Pokot County should be more innovative in the areas of donor funding, insurance, entrepreneurial activities, patient user fees, the county government amongst others so that these medical facilities can bear adequate revenues for the running of the public hospitals. Secondly, revenue from user fees does not appear to be reliable source hence public hospitals should basically explore other vital areas such as diversification of revenue and health insurance through other activities of entrepreneurship which are in line with strategic goals and vision of the public hospitals. Finally, the public hospitals should invest in their personnel should favorable remunerate to ensure that their morale and job satisfaction is improved which in the long-run will improve service delivery. The study suggests that a study should be conducted on the effect of internal controls on financial accountability among public hospitals in Kenya. Additionally, the study suggest that a study should be conducted on determinants of uptake of medical insurance covers and finally, a suggestion is made that a study should be carried out on the challenges facing public hospitals on service delivery among urban centers in Kenya.
