BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019 BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019 CONTENTS PAGE Corporate information 1 Auditors’ report 2 Accounting policies 4 Balance sheet 5 Statement of sources and uses of funds 6 Special account activity statement 8 Notes to the financial statements 9 Statement of special account 11 Summary of the Statement of Expenditure 12 Schedule of Fixed assets procured 13 Schedule of IDA disbursement 14 List of Beneficiary health facilities 15 - Page 1 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT CORPORATE INFORMATION Project Implementation Unit: Dr Adamu Muhammed. - Project Coordinator Abdul Rasheed Ado Abdullah - NPHCDA- Focal Person Pharmacist Ibrahim Sani - PBF Technical Sadiq Mohammed - PBF Technical Mustapha Yakubu Muktar - PBF M & E Samira M Abdullahi - HCWM/TO Umar Nuhu - Procurement Officer Usman B Alhaji - Project Accountant Suleiman Alhassan Dambam - Communication Officer Abubakar Abacha Muhammed - Finance Officer Muhammed S Abdul Malik - Internal Auditor Ibrahim Ahmad - Secretary Adamu Aliyu Abdullahi - HPFMU Project Office: No 7, Yakubu Bauchi Road, Opposite State Deputy Governor’s Office, GRA, Bauchi. IDA Credit № : 58510 TFA-2591 Bankers: Fidelity Bank Plc Auditors: Bakertilly, Chartered Accountants, Zion House, No. 46, Alaafin Avenue, Opposite Ratcon Construction, Oluyole Industrial Estate, Ibadan. - Page 2 - - Page 3 - - Page 4 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT STATEMENT OF ACCOUNTING POLICIES The following are the significant accounting policies followed in recording transactions and in reporting the results of operations of the Project: 1. Accounting convention The accounts are prepared under the historical cost convention. 2. Basis of accounting The cash basis was adopted in the preparation of Project’s Financial Statements. 3. Fixed assets and depreciation (a) Fixed assets are those intended for use over a period exceeding one accounting year whose value per unit is not below N100,000. (b) Items with respective unit costs below N100,000 are classified as “Special Project Assets” and included in a Special Project Assets Register. (c) In applying the capitalization policy, all related (landed) costs and installation costs are included in the acquisition cost of the fixed asset item. (d) Capital expenditure on contract works will be included on the basis of valuation certificates including retention. (e) No depreciation is charged on the project’s fixed assets as there are no revenues to be matched against such charges. 4. Inventory Inventory is valued at the lower of cost and net realizable value. 5. Debtors Debtors are stated after making specific provision for debts considered doubtful of recovery. 6. Foreign currency Income and expenditure items in foreign currencies are recorded in Naira at the rates ruling at the transaction dates. Assets and liabilities expressed in foreign currencies are converted to Naira at the rates ruling at the balance sheet date and gains or losses on such conversions are credited or charged to reserve in the period which they arise. - Page 5 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT BALANCE SHEET AS AT 31 DECEMBER, 2019 Year Year 2019 2018 Notes N N Fixed assets 2 105,096,187 91,125,120 Investments 3 3,357,012,650 678,194,665 Current assets: Development costs 4 220,324,563 114,284,495 Cash and bank balances 5 632,861,193 1,080,357,686 853,185,756 1,194,642,181 4,315,294,593 1,963,961,966 ========== ========== Financed by: IDA credit 6 4,216,556,142 1,888,750,000 State counterpart fund 7 61,002,700 61,002,700 Miscellaneous receipts 8 37,735,751 14,209,266 4,315,294,593 1,963,961,966 ========== ========== PROJECT COORDINATOR ……………………………… HEAD – PFMU ……………………………… The accounting policies on page 4 and the notes on pages 8 to 10 form part of these financial statements. - Page 6 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT STATEMENT OF SOURCES AND USES OF FUNDS FOR THE YEAR ENDED 31 DECEMBER, 2019 – IN LOCAL CURRENCY Year 2019 Cash receipts: N N IDA fund 2,327,806,142 Counterpart fund - Other Income 23,526,485 Total financing 2,351,332,627 Expenditure by categories: Goods – Equipment 10,582,667 Furniture 3,388,400 -------------- 13,971,067 ------------- Capacity building – Health facilities 2,408,037,282 LGA PHC Department 56,021,248 Local training, workshops and study tour 214,759,455 2,678,817,985 ------------------ Incremental operating costs – Meeting & Entertainment 3,974,557 Transport and Travelling 101,315 Monitoring and evaluation 42,888,246 Printing & Stationery 437,630 Rent 2,000,000 Security 1,220,000 General office expenses 469,019 Advertisement and publicity 4,691,229 Vehicle running and maintenance 1,807,386 Bank charges 2,765,205 Maintenance of building 12,638,769 Mission 5,832,686 Postage and Telecom 1,989,500 Salaries and bonus 16,033,803 Insurance 3,243,240 Contribution PFMU 2,326,500 Audit Fee 800,000 Maintenance of generator & Equip. 2,592,983 Utility 228,000 -------------- 106,040,068 --------------- Total expenditure 2,798,829,120 - Page 7 - N Receipts less expenditure (447,496,493) Cash and cash equivalent at 1/1/2019 1,080,357,686 Cash and cash equivalent at 31/12/2019 632,861,193 =========== Represented by: N Closing cash and bank balances: Domiciliary account 570,256,519 Counterpart fund account 95,913 Interest bank account 20,707,055 Drawdown account 1,938,906 Advances 39,862,800 632,861,193 ========= - Page 8 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT SPECIAL ACCOUNT ACTIVITY STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2019 (US $ ACCOUNT) A/C №: 5090666032 Bank: Fidelity Bank Plc Year 2019 $ 1. Cumulative advances to the end of current reporting year 12,521,526.91 2. Cumulative expenditure to end of last reporting year 2,551,331.93 3. Outstanding advances to be accounted (line 1 minus line 2) 9,970,194.98 ========= 4. Opening SA balance at the beginning of reporting year 3,348,668.07 5. Add/Subtract: Cumulative adjustments (if any) - 6. Advances from World Bank during reporting year 6,621,526.91 7. Outstanding advances to be accounted for (add lines 4 an6) 9,970,194.98 8. Closing SA balance at end of current reporting year (as of December 31, 2019) 2,067,053.53 9. Add/Subtract: Cumulative adjustment - 10. Expenditure for current reporting year 7,903,141.45 11. Add Lines 9 and 10 7,903,141.45 12. Activity closing balance (December 31, 2019) 2,067,053.53 13. Difference (if any) less interest on SA 36,846.25 14. Actual SA balance 2,030,207.28 ========== - Page 9 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT MN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019 1. The Project The Federal Republic of Nigeria entered into a credit agreement with the World Bank. The Project, which is financed with IDA Credit Number 58510 became effective in Bauchi State in Feb 2016 with the objective of increasing the delivery and use of high impact maternal and child health interventions and improve quality of care available to the people living in the state. For the year Year 2019 Year 2018 2. Fixed assets N N N Motor Vehicle - 69,300,000 69,300,000 Equipment 10,582,667 27,810,087 17,227,420 Furniture 3,388,400 7,986,100 4,597,700 13,971,067 105,096,187 91,125,120 ======== ========= ======== 3. Investments Health facilities 2,408,037,282 2,869,604,360 461,567,078 LGA PHC Department 56,021,248 80,900,874 24,879,626 Strengthening LGA - 345,861 345,861 Local training, workshops and study tour 214,759,455 406,161,555 191,402,100 2,678,817,985 3,357,012,650 678,194,665 ========== =========== ======== 4. Development costs Meeting & Entertainment 3,974,557 12,165,582 8,191,025 Transport and Travelling 101,315 5,664,085 5,562,770 Monitoring and evaluation 42,888,246 86,070,520 43,182,274 Printing & Stationery 437,630 3,802,890 3,365,260 Rent 2,000,000 6,000,000 4,000,000 Security 1,220,000 2,610,000 1,390,000 General office expenses 469,019 1,423,719 954,700 Advertisement and publicity 4,691,229 11,472,480 6,781,251 Vehicle running and maintenance 1,807,386 2,936,758 1,129,372 Bank charges 2,765,205 5,256,615 2,491,410 Maintenance of building 12,638,769 19,185,977 6,547,208 Mission 5,832,686 12,721,400 6,888,714 Postage and Telecom 1,989,500 3,492,750 1,503,250 Salaries and bonus 16,033,803 30,805,164 14,771,361 Insurance 3,243,240 7,609,140 4,365,900 Contribution PFMU 2,326,500 4,405,500 2,079,000 Audit Fee 800,000 1,600,000 800,000 Maintenance of generator & Equip. 2,592,983 2,662,983 70,000 Utility 228,000 439,000 211,000 106,040,068 220,324,563 114,284,495 ========= ========= ========= - Page 10 - 5. Cash and bank balances N N N Domiciliary account (498,988,251) 570,256,519 1,069,244,770 Counterpart fund - 95,913 95,913 Interest Account 10,759,961 20,707,055 9,947,094 Petty cash (24,200) - 24,200 Drawdown account 893,197 1,938,906 1,045,709 Advances 39,862,800 39,862,800 - (447,496,493) 632,861,193 1,080,357,686 =========== ========== ========== 6. IDA credit Balance at 1 January, 2019 - 1,888,750,000 1,605,250,000 Drawing during the year 2,327,806,142 2,327,806,142 283,500,000 Bal. at 31 December, 2019 2,327,806,142 4,216,556,142 1,888,750,000 ========== ========== =========== 7 Counterpart fund Balance at 1 January, 2019 - 61,002,700 61,002,700 Drawing during the year - - - Bal. at 31 December, 2019 - 61,002,700 61,002,700 ==== ========= ======== 8 Other Income Bank Interest 23,526,485 37,735,751 14,209,266 ======== ======== ======== - Page 11 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT STATEMENT OF SPECIAL ACCOUNT FOR THE YEAR ENDED 31 DECEMBER, 2019 ACCOUNT №: 5090666032 Bank: Fidelity Bank Plc $ Total amount received from IDA 12,521,526.91 Interest received 36,846.25 12,558,373.16 Less: Withdrawal applications based on eligible expenditure 10,491,319.63 Balance as at 31 December, 2019 2,067,053.53 ========= - Page 12 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT SUMMARY OF STATEMENT OF EXPENDITURE SUBMITTED FOR WITHDRAWAL APPLICATIONS FOR THE YEAR ENDED 31 DECEMBER, 2019 Item № Category of contract Currency and total Total amount of invoices Eligible Invoice amount Amount paid Amount of contract covered by applications financing eligible for from Special (Net of retention) % financing Account N N N $ 1 Goods, Works & Services 2,468,679,431.97 2,468,679,431.97 100 2,468,679,431.97 6,927,319.58 (PBF & LGA, PHC) 2 Goods, Works & Services 329,952,702.06 329,952,702.06 100 329,952,702.06 975,821.87 (CS, OC, Training) Total 2,798,632,134.03 2,798,632,134.03 2,798,632,134.03 7,903,141.45 ============ ============ ============ ========= - Page 13 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT SCHEDULE OF FIXED ASSETS PROCURED IN 2019 PARTICULARS UNITS AMOUNT N Furniture Furniture & fittings Electrical fittings in P.I.U 1 31,200.00 Infinity filling cabinet with drawer 4 216,000.00 Filling cupboard (bach shelve) 10 607,500.00 Gubad Fire safe 2 858,000.00 Paper Shredder 2 70,200.00 Semi Executive table 10 877,500.00 Semi Executive net chair 10 540,000.00 Medium Cushioned backrest Chair 2 54,000.00 Litres Dustbin with pedal 2 44,000.00 Aluminium Frame Notice Board 5 90,000.00 ------------- 3,388,400.00 Office Equipment Screen Projector 4 112,000.00 Solar & electrical installation 2 5,066,666.67 Network Printer 2 500,000.00 Laptop Computer (Dell) 6 2,835,000.00 Scanner (Scanet) 2 121,000.00 Projector (Dell) 4 636,000.00 Public Address System 2 452,000.00 Professional Camera 2 860,000.00 -------------- 10,582,666.67 ----------------- 13,971,066.67 ========== The existence of the above assets is to be confirmed in the next year audit visit to the project office. The restriction in movement as a result of COVID-19 Pandemic would not permit the verification exercise this year. - Page 14 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT IDA DISBURSMENT FROM INCEPTION TILL DATE USD BAU/NSHIP/AF/GFT/001 Receipt from Trust fund 900,000.00 BAU/NSHIP/AF/GFT/002 Receipt from Trust fund 28,309.33 BAU/NSHIP/AF/GFT/003 Receipt from Trust fund 33,501.25 BAU/NSHIP/AF/GFT/004 Receipt from Trust fund 108,287.65 BAU/NSHIP/AF/GFT/005 Receipt from Trust fund 37,798.50 BAU/NSHIP/AF/GFT/006 Receipt from Trust fund 146,700.69 BAU/NSHIP/AF/GFT/007 Receipt from Trust fund 88,159.89 BAU/NSHIP/AF/GFT/008 Receipt from Trust fund 181,669.53 BAU/NSHIP/AF/GFT/009 Receipt from Trust fund 236,070.45 BAU/NSHIP/AF/GFT/010 Receipt from Trust fund 48,310.10 BAU/NSHIP/AF/GFT/011 Receipt from Trust fund 18,206.08 BAU/NSHIP/AF/001 Receipt from IDA 5,000,000.00 BAU/NSHIP/WA/002 Receipt from IDA 173,900.17 BAU/NSHIP/WA/003 Receipt from IDA 205,793.47 BAU/NSHIP/WA/004 Receipt from IDA 665,197.53 BAU/NSHIP/WA/005 Receipt from IDA 232,190.80 BAU/NSHIP/WA/006 Receipt from IDA 901,161.41 BAU/NSHIP/WA/007 Receipt from IDA 541,553.64 BAU/NSHIP/WA/008 Receipt from IDA 1,115,969.99 BAU/NSHIP/WA/009 Receipt from IDA 1,450,147.05 BAU/NSHIP/WA/010 Receipt from IDA 296,762.03 BAU/NSHIP/WA/011 Receipt from IDA 111,837.35 12,521,526.91 ========== - Page 15 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT LIST OF BENEFICIARY HEALTH FACILITIES AND AMOUNT DISBURSED FOR THE YEAR ENDED 2019 1 General Hospital Dass 26,371,780.57 2 Town MCH Clinic Dass 34,573,615.18 3 Dott PHC 20,982,032.51 4 Dabardak MCH 17,135,245.39 5 Wandi MCH 15,280,722.66 6 Sabon Gari Burgel PHC 16,330,770.87 7 Badel MCH 10,811,034.12 8 Pegin Doka Health centre 15,479,909.73 9 Baraza PHC 21,735,603.92 10 Durr MPHC 19,435,623.91 11 Yelwa Health centre 19,421,468.06 12 Bajar MPHC 24,853,041.91 13 Polchi PHC 29,184,836.19 14 Zumbul MCH 28,228,676.86 15 Lukshi MCH 27,241,550.00 16 Bamgim MCH 16,691,929.41 17 General Hospital Azare 28,061,045.41 18 Bidir PHC 32,392,831.62 19 Bulkachuwa PHCC 65,441,384.57 20 Buskuri PHC 20,849,214.91 21 Chinade PHCC 12,119,599.56 22 Dagaro HP 6,566,033.80 23 Gambaki PHC 14,620,832.26 24 Gangai PHC 9,763,705.79 - Page 16 - 25 Maraka Huta PHC 18,053,511.38 26 Urban Maternity Azare PHC 89,985,164.56 27 Madachi HP 13,335,774.30 28 Madangala PHC 19,233,927.65 29 Madara PHC 34,336,023.40 30 Magwanshi 29,777,634.92 31 Matsango PHC 45,172,149.87 32 Aminu Sale Coe PHC 12,381,297.24 33 Gwasamai PHC 21,843,790.76 34 Kofar Fadar PHC 11,812,175.70 35 Yayu PHC 41,876,585.71 36 Ardo Standard Medicare PHC 18,773,049.56 37 Specialist Hospital Bauchi 44,117,530.14 38 PHC Yelwa Domiciliary 43,015,121.89 39 PHC Bayan Fada 57,105,005.76 40 PHC Kofar Dumi 28,141,486.96 41 PHC State Lowcost 20,606,142.35 42 PHC Gudum 15,381,324.84 43 PHCC Tashan Babaye 21,334,534.84 44 Urban Merit Anity Bauchi 91,610,622.15 45 PHC Tudun Gambo 15,807,400.26 46 PHC Gwaskaram 6,138,362.24 47 PHCC Kangere 32,081,127.01 48 PHC Durum 17,187,243.09 49 CHC Liman-Katagum 36,616,142.21 50 Women And Children Bauchi 25,243,509.90 51 PHCC Nasarawa Jahun 43,052,925.93 52 PHC Wutin Dada 22,620,584.03 - Page 17 - 53 PHC Yuguda 7,027,349.01 54 Ibrahim Bako PHC 17,611,359.92 55 PHCC Tirwun 14,268,705.01 56 PHC Luda 18,893,449.79 57 PHC Sabon Garin Garkuwa 12,819,275.43 58 Lame PHC 3,748,422.56 59 Rahama PHC 4,749,948.91 60 Ganye PHC 4,845,451.30 61 Tulu PHC 10,828,365.51 62 Tilden Fulani PHCC 12,882,890.66 63 Toro PHCC 8,878,828.45 64 Magama PHCC 18,015,161.41 65 Rimin Zayam PHC 8,581,425.56 66 Geljaule PHCC 6,780,639.05 67 Zaranda PHCC 5,453,255.65 68 Sabon Garin Tulu 6,654,698.24 69 Rishi PHCC 14,354,209.45 70 Gumau PHCC 20,660,412.13 71 Zakshi PHCC 5,516,295.95 72 Zalau PHCC 6,614,578.50 73 Rinjin Gani PHCC 7,354,164.14 74 Nahuta PHCC 11,222,563.13 75 Tashan Durumi PHCC 6,085,173.59 76 Nabordo PHCC 9,919,013.22 77 Felun Abba PHCC 4,383,584.53 78 Bukai Tulai 6,472,504.73 79 Mainari PHCC 4,725,547.35 - Page 18 - 80 Kafin Sule 4,547,797.42 81 Gainin Fulani 4,541,089.00 82 Hardawa PHCC 13,431,538.96 83 Gwaram PHCC 8,827,026.70 84 Sebore PHCC 4,840,789.60 85 Madakiri PHCC 5,710,301.82 86 Misau North PHCC 4,024,027.34 87 Misau Town PHCC 24,117,934.98 88 Dunkurmi PHCC 3,633,041.45 89 Zadawa PHCC 10,757,300.45 90 Akuyam PHCC 12,050,312.39 91 Dunkwin Kasuwa PHCC 6,360,286.98 92 Sarma PHCC 4,862,373.79 93 Gololo PHC 9,491,305.92 94 Gamawa PHC 7,735,673.07 95 Tumbi PHC 5,416,728.08 96 Wabu PHC 14,907,855.28 97 Raga PHC 6,389,263.63 98 Taranka PHC 5,935,196.46 99 Zindiwa PHC 6,257,478.84 100 Tarmasawa PHC 9,724,704.95 101 Udubo PHC 7,943,632,.58 102 Kore PHC 13,004,013.58 103 Kafiromi PHC 5,838,305.92 104 Marana PHC 8,927,626.07 105 Alargano PHC 5,961,570.00 106 Gadiya PHC 6,323,836.45 107 Sabayo PHC 3,549,168.09 - Page 19 - 108 Bundujaru PHC 4,397,263.08 109 Nainawa PHC 3,700,461.90 110 Ningi Town Maternity 13,251,595.10 111 Ning East PHC 9,177,810.65 112 MPHC Nasaru 10,461,194.68 113 Masussuka Health Clinic 8,235,259.46 114 MPHC Tsangaya 6,495,316.65 115 MPHC Bashe 10,779,783.18 116 MPHC Yadagungume 9,217,575.39 117 Ari Health Clinic 4,970,536.97 118 Gadar Maiwa PHC 10,714,078.49 119 Balmi Maternity 8,869,130.27 120 Jimi Maternity 5,804,201.82 121 Tipchi HEALTH 4,682,858.86 122 Katsinawan Dingis 7,611,765.06 123 Kajala Health Clinic 7,491,514.87 124 Kwalangwadi Health Clinc 3,466,276.32 125 Kurmi Health Clinic 8,392,314.44 126 Kafin Lemo Health Clinic 3,636,804.21 127 Iyayi Health Clinic 5,878,453.94 128 Gidan Baki Health Clinic 5,168,575.08 129 General Hospital Toro 20,973.972.17 130 General Hospital Misau 13,848,587.03 131 General Hospital Gamawa 13,240,338.16 132 General Hospital Ningi 15,990,918.53 133 General Hospital Burra 7,559,071.14 134 Mashema phcc 3,944,828.50 135 Abdallawa phcc 3,050,000.00 - Page 20 - 136 Atafowa phcc 3,680,203.12 137 Gyara phcc 3,994,125.10 138 Buzuwa phcc 3,285,024.55 139 Itas phcc 3,481,832.02 140 Gulmo phcc 3,555,911.72 141 Nasarawa phcc 3,358,494.00 142 Kafata phcc 3,483,251.90 143 Melandige phcc 4,174,832.05 144 Gadau phcc 5,080,858.68 145 Kashuri phcc 3,605,289.55 146 Bambal phcc 3,792,723.23 147 Gwaral phcc 3,664,511.37 148 Magarya phcc 3,456,205.23 149 Bilkicheri phcc 3,573,814.32 150 General Hospital Itas Gadau 7,130,973.67 151 Yalwan Darazo phcc 3,207,638.24 152 Lemari Mch 3,248,843.89 153 Aishatu Yuguda under 5 clinics 6,174,973.03 154 Yunbuga phc 3,050,000.00 155 Mailafiya phc 3,050,000.00 156 Nahutan Darazo phc 3,254,080.69 157 Tauya phc 3,564,948.50 158 Yautare phc 3,050,000.00 159 Sade phc 5,690,403.77 160 Wahuphc 3,050,000.00 161 General Hospital Darazo 8,376,189.97 162 Kari phc 4,142,032.13 163 Papa phc 3,637,503.31 - Page 21 - 164 Kanya phc 3,679,085.20 165 Kwatuje phc 3,295,272.90 166 Sabon Layi 3,353,808.82 167 Lago phc 3,898,333.66 168 Lanzai phc 3,986,373.11 169 Beni phcc 4,181,856.07 170 Konkiyel phc 4,684,124.51 171 Gabchiyari phc 4,125,825.00 172 Darazo phc 2,313,883.83 173 Nahutan Sade phc 3,533,482.38 174 Baba phc 3,724,972.01 175 Badara phc 3,778,965.20 176 Bara phcc 6,667,605.56 177 B/Kanawa phcc 3,864,608.09 178 Gabarin phc 4,417,038.62 179 Dewu phcc 4,137,523.71 180 Dembori phcc 3,156,227.36 181 Guyaba phcc 3,713,388.76 182 Golo phcc 3,388,970.32 183 Kaloma phcc 3,403,610.22 184 Kirfi phcc 4,138,801.95 185 Kwagal phcc 3,517,434.24 186 K/Iyal phcc 3,299,596.92 187 Lariski phcc 3,878,745.94 188 G/Sale mai maciji phcc 3,367,432.91 189 Shongo phcc 3,354,866.21 190 Tubulephcc 3,050,000.00 - Page 22 - 191 Wanka phcc 3,678,919.15 192 General Hospital kirfi 7,873,460.08 193 Yalwan Dama phc 4,682,154.45 194 Doya phc 5,412,953.35 195 Zango phc 5,032,886.48 196 Fed.Low-cost 5,047,564.12 197 Fomwan phcc 1,737,439.58 198 Fomwan phcc 1,525,000.00 199 Dawaki phc 6,354,790.28 200 Under five phc 6,417,274.27 201 Miri phc 5,995,734.47 202 Zungur phc 3,903,556.84 203 Fada phc 4,332,424.01 204 General hospital bayara 6,299,186.40 205 Kandahar phc 3,967,771.92 206 Dass LGA phc dept 11,655,270.06 207 Katagum LGA phc dept 9,257,792.45 208 Bauchi LGA phc dept 17,490,530.44 209 Gamawa LGA phc Department 3,489,588.00 210 Misau LGA phc Department 2,471,720.00 211 Ningi LGA phc Department 3,593,596.00 212 Toro LGA phc Department 5,039,377.00 213 Kirfi LGA phcd 875,628.00 214 Itas/Gadau LGA phc dept 1,054,519.00 215 Darazo LGA phc 1,093,227.00 216 Hospital Management Board 18,421,374.04 2,408,037,282.00 ============