Performance-based Financing And Audit Risk

RD. Congo, aims to bring health facilities to a level where declared data equals verified data and verified data equals validated data; it's true that this project is about to close its doors in the Haut-Lomami province, so we were motivated to focus our study on "Gap analysis between verified and validated data in the 12 Cas health zones of the Division Provinciale de la Santé du Haut-Lomami". The objective was to determine the discrepancies between verified and validated PMA and PCA data over the last 12 months in the health zones of the Haut-Lomami Provincial Health Division, to determine the average of the discrepancies for the whole Haut-Lomami Provincial Division and to calculate the Per Capita of each health zone according to their subsidy consumption for Q1, Q2 and Q2 2022. After analysis, we obtained the following results: High and very high risks were observed, and a low-risk Per Capita of less than $0.5 per structure. All in all, we can say that in our study environment, the PDSS project has not brought about any great change.