- Route all payments above the transaction threshold from a line ministry or spending unit through the central system. These spending units could be donor funds and statutory funds, in addition to the regular operating units of the Ministry.

An overview of the changes required from a cash-based system to the introducing of e-payments for low level transactions through commercial banks or mobile money is provided in the matrix below.

_Table 1 Digitizing Health Facility Payments: A Matrix for Reforming the Payment Processes_

||**Commercial Bank Accounts**|**Mobile Money Accounts**|
|---|---|---|
|**_Planning &_**<br>**_Budget Allocation_**|No immediate change|No immediate change|
|**_Grant Disbursement_**<br>**_(Issuance of Imprest)_**|‐ Allocated grant amounts disbursed from MOH HQ into the<br>facilities' bank accounts using. Depending on the partner<br>bank, the transfers can be initiated from IFMIS and<br>executed through the EFT/RTGS.<br>‐ The amount is deducted from MoH's account and facilities<br>will receive grants amounts directly into their back accounts|‐ Allocated grant amounts are transferred to MoH HG's<br>'bulk‐payments disbursement account' with provider's MM<br>service provider's partner bank<br>‐ MoH staff will access MM provider's online portal to<br>upload file with each facility's mobile wallet number and<br>allocation amount<br>‐ The amount is deducted from MoH's 'bulk‐payments<br>disbursement account' and facilities will receive grants<br>amounts instantaneously into their wallets, along with a<br>notification SMS|
|**_Purchasing_**|‐ Facilities can make purchases using cheques and debit<br>cards<br>‐ If needed, cash can be withdrawn from bank branches,<br>agents and ATMs<br>‐ All payments must be based on payment vouchers<br>supported by relevant documents and approvals, including<br>suppliers’ invoice/ receipt / delivery note|‐ Facilities can make purchases using their wallets accessible<br>through mobile phones<br>‐ If needed, cash can be withdrawn from the nearest agent<br>location<br>‐ All payments must be based on payment vouchers<br>supported by relevant documents and approvals, including<br>suppliers’ invoice/ receipt / delivery note|
|**_Retirement of_**<br>**_Imprest_**|‐ Imprest retirement documents must be submitted by<br>facilities to DHOs in monthly basis<br>‐ Monthly bank account statements stating balances and<br>transaction details should be submitted as trails. Cheque<br>details should be recorded on the cheque counterfoil for<br>reference|‐ Imprest retirement documents must be submitted by<br>facilities to DHOs in monthly basis<br>‐ Monthly wallet account statements stating balances and<br>transaction details should be downloaded from provider's<br>portal and submitted as trails|

_Source:_ Zambia Digitization Strategy for Health Service Provider Payments.

Such a strategy could be a useful first step in implementing a reasonable budget execution system in countries that do not have one. For example, in the Philippines, the large number of spending units and the lack of a network of treasury offices charged with ex ante transaction control (which line ministries resist for all transactions) hindered all previous efforts at implementing such a system. In this environment, line ministries and spending units can open bank accounts in designated commercial banks. The government allows these spending units to process these transactions through the 14