Managing the money

In most people's minds, the person responsible for managing the money is usually seen to be the treasurer and of course he has a crucial role to play in the process. Managing the money is, however, an integral part of the management process and every senior officer has his or her part to play in helping to achieve the most cost‐effective delivery of health care services. Indeed I would go further and say that every employee within the service should have a commitment to achieving value for money if he truly believes in maximising the delivery of health care services to the population.