BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2020 BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2020 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: Baker Tilly Nigeria, 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, 2020 Year Year 2020 2019 Notes N N Fixed assets 2 113,305,281 105,096,187 Investments 3 5,869,215,491 3,357,012,650 Current assets: Development costs 4 328,819,377 202,091,558 Cash and bank balances 5 70,344 632,861,193 328,889,721 853,185,756 6,311,410,493 4,315,294,593 =========== ========== Financed by: IDA credit 6 6,197,009,221 4,216,556,142 State counterpart fund 7 61,002,700 61,002,700 Miscellaneous receipts 8 53,398,572 37,735,751 6,311,410,493 4,315,294,593 ========== ========== 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, 2020 – IN LOCAL CURRENCY Year 2020 Cash receipts: N N IDA fund 1,980,453,079 Other Income 15,662,821 Total financing 1,996,115,900 Expenditure by categories: Goods – Equipment 4,039,875 Furniture 4,169,219 -------------- 8,209,094 ------------- Capacity building – Health facilities 2,413,814,056 LGA PHC Department 60,213,001 Local training, workshops and study tour 19,942,779 2,493,969,836 Incremental operating costs – Meeting & Entertainment 458,400 Transport and Travelling 5,448,058 Monitoring and evaluation 57,612,402 Printing & Stationery 4,399,307 Security 1,386,000 General office expenses 2,122,478 Advertisement and publicity 5,261,342 Vehicle running and maintenance 3,811,914 Bank charges 1,350,275 Maintenance of building 6,772,302 Mission 906,000 Postage and Telecom 2,301,500 Salaries and bonus 24,561,000 Insurance 3,104,640 Contribution PFMU 2,493,150 Audit Fee 1,600,000 Maintenance of generator & Equip. 2,625,071 Utility 513,980 --------------- 126,727,819 --------------- Total expenditure 2,628,906,749 - Page 7 - N Receipts less expenditure (632,790,849) Cash and cash equivalent at 1/1/2020 632,861,193 Cash and cash equivalent at 31/12/2020 70,344 ========= Represented by: N Closing cash and bank balances: Domiciliary account 22,829 Counterpart fund account 281 Interest bank account 43 Advances 46,800 70,344 ===== - Page 8 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT SPECIAL ACCOUNT ACTIVITY STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2020 (US $ ACCOUNT) A/C №: 5090666032 Bank: Fidelity Bank Plc Year 2020 $ 1. Cumulative advances to the end of current reporting year 17,098,637.23 2. Cumulative expenditure to end of last reporting year 10,454,473.38 3. Outstanding advances to be accounted (line 1 minus line 2) 6,644,163.85 ========= 4. Opening SA balance at the beginning of reporting year 2,067,053.53 5. Add/Subtract: Cumulative adjustments (if any) - 6. Advances from World Bank during reporting year 4,577,110.32 7. Outstanding advances to be accounted for (add lines 4 an6) 6,644,163.85 8. Closing SA balance at end of current reporting year (as of December 31, 2020) 454.10 9. Add/Subtract: Cumulative adjustment - 10. Expenditure for current reporting year 6,641,729.62 11. Add Lines 9 and 10 6,641,729.62 12. Activity closing balance (December 31, 2020) 454.10 13. Difference (if any) less interest on SA - 14. Actual SA balance 454.10 ========== - Page 9 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT MN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2020 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 2020 Year 2019 2. Fixed assets N N N Motor Vehicle - 69,300,000 69,300,000 Equipment 4,039,875 31,849,962 27,810,087 Furniture 4,169,219 12,155,319 7,986,100 8,209,094 113,305,281 105,096,187 ======== ========= ========= 3. Investments Health facilities 2,413,814,056 5,301,651,421 2,887,837,365 LGA PHC Department 55,413,001 136,313,875 80,900,874 Strengthening LGA 4,800,000 5,145,861 345,861 Local training, workshops and study tour 19,942,779 426,104,334 406,161,555 2,493,969,836 5,869,215,491 3,375,245,655 ========== =========== ========== 4. Development costs Meeting & Entertainment 458,400 12,623,982 12,165,582 Transport and Travelling 5,448,058 11,112,143 5,664,085 Monitoring and evaluation 57,612,402 143,682,922 86,070,520 Printing & Stationery 4,399,307 8,202,197 3,802,890 Rent - 6,000,000 6,000,000 Security 1,386,000 3,996,000 2,610,000 General office expenses 2,122,478 3,546,197 1,423,719 Advertisement and publicity 5,261,342 16,733,822 11,472,480 Vehicle running and maintenance 3,811,914 6,748,672 2,936,758 Bank charges 1,350,275 6,606,890 5,256,615 Maintenance of building 6,772,302 7,725,274 952,972 Mission 906,000 13,627,400 12,721,400 Postage and Telecom 2,301,500 5,794,250 3,492,750 Salaries and bonus 24,561,000 55,366,164 30,805,164 Insurance 3,104,640 10,713,780 7,609,140 Contribution PFMU 2,493,150 6,898,650 4,405,500 Audit Fee 1,600,000 3,200,000 1,600,000 Maintenance of generator & Equip. 2,625,071 5,288,054 2,662,983 Utility 513,980 952,980 439,000 126,727,819 328,819,377 202,091,558 ========= ========= ========= - Page 10 - 5. Cash and bank balances N N N Domiciliary account (570,233,690) 22,829 570,256,519 Counterpart fund (95,632) 281 95,913 Interest Account (20,706,621) 434 20,707,055 Drawdown account (1,938,906) - 1,938,906 Advances (39,816,000) 46,800 39,862,800 (632,790,849) 70,344 632,861,193 ========== ===== ========= 6. IDA credit Balance at 1 January, 2020 - 4,216,556,142 1,888,750,000 Drawing during the year 1,980,453,079 1,980,453,079 2,327,806,142 Bal. at 31 December, 2020 1,980,453,079 6,197,009,221 4,216,556,142 ========== ========== ========== 7 Counterpart fund Balance at 1 January, 2020 - 61,002,700 61,002,700 Drawing during the year - - - Bal. at 31 December, 2020 - 61,002,700 61,002,700 ==== ======== ======== 8 Other Income Bank Interest 15,662,821 53,398,572 37,735,751 ======== ======== ======== - Page 11 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT STATEMENT OF SPECIAL ACCOUNT FOR THE YEAR ENDED 31 DECEMBER, 2020 ACCOUNT №: 5090666032 Bank: Fidelity Bank Plc $ Total amount received from IDA 17,098,637.23 Interest received 34,866.12 17,133,503.35 Less: Withdrawal applications based on eligible expenditure 17,133,049.25 Balance as at 31 December, 2020 454.10 ========== - 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, 2020 Item Category of contract Currency and total Total amount of Eligible Invoice amount Amount paid № Amount of contract invoices covered by financing eligible for from Special Applications % financing Account (Net of retention) N N N $ 1 Goods, Works & Services (PBF & LGA, PHC) 3,952,423,927.40 3,952,423,927.40 100 3,952,423,927.40 10,401,115.59 2 Goods, Works & Services (CS, OC, Training) 3,222,426.88 3,222,426.88 100 3,222,426.88 8,480.07 4 Goods, Works & Services (CS, OC, Training) 100,862,636.77 100,862,636.77 100 100,862,636.77 265,427.99 Total 4,056,508,991.05 4,056,508,991.05 4,056,508,991.05 10,675,023.65 ============ ============= ============ ========== - Page 13 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT SCHEDULE OF FIXED ASSETS PROCURED IN 2020 PARTICULARS AMOUNT N Furniture and Fittings Interior Window blind 574,219.20 Various office furniture 3,595,000.00 4,169,219.20 Office Equipment Equipment 3,565,375.00 Laptop bags and charger 474,500.00 4,039,875.00 ----------------- 8,209,094.20 ========== - 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/GFT/012 Receipt from Trust fund 525,525.76 BAU/NSHIP/AF/GFT/013 Receipt from Trust fund - BAU/NSHIP/AF/GFT/013A Receipt from Trust fund 1,610.91 BAU/NSHIP/AF/GFT/014 Receipt from Trust fund 12,751.12 BAU/NSHIP/AF/GFT/015 Receipt from Trust fund - BAU/NSHIP/AF/GFT/015A Receipt from Trust fund - BAU/NSHIP/AF/GFT/016 Receipt from Trust fund - BAU/NSHIP/AF/GFT/017 Receipt from Trust fund 17,873.45 BAU/NSHIP/AF/GFT/018 Receipt from Trust fund - BAU/NSHIP/AF/GFT/019 Receipt from Trust fund - BAU/NSHIP/AF/GFT/020 Receipt from Trust fund - BAU/NSHIP/AF/GFT/021A Receipt from Trust fund 41,732.21 BAU/NSHIP/AF/GFT/022A Receipt from Trust fund 41,301.99 BAU/NSHIP/AF/GFT/023A Receipt from Trust fund - 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 - Page 15 - 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 BAU/NSHIP/WA/012 Receipt from IDA 3,228,229.68 BAU/NSHIP/WA/013 Receipt from IDA 9,895.62 BAU/NSHIP/WA/014 Receipt from IDA 78,328.33 BAU/NSHIP/WA/015A Receipt from IDA - BAU/NSHIP/WA/016 Receipt from IDA - BAU/NSHIP/WA/017A Receipt from IDA 109,794.03 BAU/NSHIP/WA/018 Receipt from IDA - BAU/NSHIP/WA/019 Receipt from IDA - BAU/NSHIP/WA/020 Receipt from IDA - BAU/NSHIP/WA/021A Receipt from IDA 256,355.03 BAU/NSHIP/WA/022A Receipt from IDA 253,712.19 BAU/NSHIP/WA/023A Receipt from IDA - 17,098,637.23 ========== - Page 16 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT LIST OF BENEFICIARY HEALTH FACILITIES AND AMOUNT DISBURSED FOR THE YEAR ENDED 2020 1 General Hospital Dass 63,781,895.25 2 Town MCH Clinic Dass 72,708,207.72 3 Dott PHC 41,494,996.06 4 Dabardak MCH 36,165,149.79 5 Wandi MCH 40,083,574.97 6 Sabon Gari Burgel PHC 35,852,400.95 7 Badel MCH 29,434,766.55 8 Pegin Doka Health centre 35,938,780.19 9 Baraza PHC 48,273,548.40 10 Durr MPHC 48,426,546.16 11 Yelwa Health centre 41,874,240.83 12 Bajar MPHC 39,271,527.46 13 Polchi PHC 60,427,889.76 14 Zumbul MCH 56,172,893.01 15 Lukshi MCH 58,114,363.24 16 Bamgim MCH 38,399,003.39 17 General Hospital Azare 58,693,375.51 18 Bidir PHC 50,607,173.82 19 Bulkachuwa PHCC 96,668,854.79 20 Buskuri PHC 36,722,185.96 21 Chinade PHCC 28,909,460.77 22 Dagaro HP 21,153,532.80 23 Gambaki PHC 30,026,060.44 24 Gangai PHC 26,017,047.91 25 Makara Huta PHC 34,819,056.32 26 Urban Maternity Azare PHC 124,971,084.43 27 Madachi HP 31,569,665.10 28 Madangala PHC 35,237,185.46 29 Madara PHC 54,270,027.21 30 Magwanshi 46,468,214.45 31 Matsango PHC 69,524,562.00 32 Aminu Sale Coe PHC 28,128,386.45 33 Gwasamai PHC 40,821,835.24 34 Kofar Fadar PHC 27,401,714.31 - Page 17 - 35 Yayu PHC 65,016,881.82 36 Ardo Standard Medicare PHC 37,799,102.73 37 Specialist Hospital Bauchi 80,628,098.43 38 PHC Yelwa Domiciliary 66,113,008.93 39 PHC Bayan Fada 85,767,405.74 40 PHC Kofar Dumi 48,796,434.78 41 PHC State Lowcost 39,476,113.57 42 PHC Gudum 30,976,801.39 43 PHCC Tashan Babaye 39,411,988.84 44 Urban Merit Anity Bauchi 126,832,388.38 45 PHC Tudun Gambo 32,811,978.43 46 PHC Gwaskaram 17,260,405.68 47 PHCC Kangere 55,086,791.64 48 PHC Durum 35,665,925.70 49 CHC Liman-Katagum 61,414,402.74 50 Women and Children Bauchi 45,013,682.53 51 PHCC Nasarawa Jahun 69,602,922.78 52 PHC Wutin Dada 41,040,228.73 53 PHC Yuguda 21,341,766.38 54 Ibrahim Bako PHC 32,437,532.28 55 PHCC Tirwun 32,976,616.53 56 PHC Luda 35,028,368.70 57 PHC Sabon Garin Garkuwa 27,642,285.77 58 Lame PHC 14,944,363.61 59 Rahama PHC 15,325,130.55 60 Ganye PHC 14,485,464.11 61 Tulu PHC 26,518,595.47 62 Tilden Fulani PHCC 28,432,157.71 63 Toro PHCC 21,888,757.98 64 Magama PHCC 34,723,341.71 65 Rimin Zayam PHC 20,714,816.27 66 Geljaule PHCC 17,195,416.13 67 Zaranda PHCC 16,730,779.87 68 Sabon Garin Tulu 14,635,430.15 69 Rishi PHCC 28,661,275.63 70 Gumau PHCC 42,166,185.49 71 Zakshi PHCC 15,095,565.06 72 Zalau PHCC 18,280,614.77 73 Rinjin Gani PHCC 17,351,789.53 74 Nahuta PHCC 25,241,355.80 75 Tashan Durumi PHCC 18,595,748.42 76 Nabordo PHCC 22,328,766.94 - Page 18 - 77 Felun Abba PHCC 13,626,598.93 78 Bukai Tulai 18,900,429.47 79 Mainari PHCC 14,237,658.98 80 Kafin Sule 14,044,062.26 81 Gainin Fulani 13,542,499.44 82 Hardawa PHCC 29,015,690.25 83 Gwaram PHCC 25,971,242.90 84 Sebore PHCC 17,447,484.04 85 Madakiri PHCC 17,900,210.53 86 Misau North PHCC 12,937,216.67 87 Misau Town PHCC 44,824,947.52 88 Dunkurmi PHCC 12,271,516.98 89 Zadawa PHCC 24,758,009.02 90 Akuyam PHCC 26,831,317.75 91 Dunkwin Kasuwa PHCC 16,032,288.29 92 Sarma PHCC 13,893,104.33 93 Gololo PHC 21,697,501.26 94 Gamawa PHC 23,249,908.34 95 Tumbi PHC 18,187,398.44 96 Wabu PHC 35,512,242.08 97 Raga PHC 20,874,393.23 98 Taranka PHC 18,763,496.00 99 Zindiwa PHC 20,132,906.25 100 Tarmasawa PHC 23,753,522.82 101 Udubo PHC 22,535,621.03 102 Kore PHC 31,008,897.06 103 Kafiromi PHC 17,589,056.59 104 Marana PHC 24,022,796.01 105 Alargano PHC 17,162,214.51 106 Gadiya PHC 19,932,692.95 107 Sabayo PHC 14,488,426.96 108 Bundujaru PHC 14,432,960.45 109 Nainawa PHC 15,177,680.17 110 Ningi Town Maternity 28,136,797.68 111 Ning East PHC 23,674,891.31 112 MPHC Nasaru 23,719,513.70 113 Masussuka Health Clinic 23,758,866.84 114 MPHC Tsangaya 16,700,311.50 115 MPHC Bashe 31,461,384.18 116 MPHC Yadagungume 22,078,821.42 117 Ari Health Clinic 14,264,877.04 118 Gadar Maiwa PHC 27,225,284.61 - Page 19 - 119 Balmi Maternity 23,600,407.79 120 Jimi Maternity 23,445,932.11 121 Tipchi HEALTH 12,381,611.11 122 Katsinawan Dingis 24,874,597.24 123 Kajala Health Clinic 20,184,680.98 124 Kwalangwadi Health Clinc 14,632,951.70 125 Kurmi Health Clinic 22,436,526.54 126 Kafin Lemo Health Clinic 14,610,609.12 127 Iyayi Health Clinic 16,922,022.75 128 Gidan Baki Health Clinic 14,382,062.02 129 General Hospital Toro 39,292,256.58 130 General Hospital Misau 32,907,866.87 131 General Hospital Gamawa 32,074,192.67 132 General Hospital Ningi 34,459,365.78 133 General Hospital Burra 19,973,339.43 134 Mashema phcc 14,449,271.69 135 Abdallawa phcc 9,897,178.77 136 Atafowa phcc 12,404,167.34 137 Gyara phcc 12,442,021.30 138 Buzuwa phcc 10,568,830.02 139 Itas phcc 15,561,939.93 140 Gulmo phcc 10,322,810.09 141 Nasarawa phcc 9,685,067.51 142 Kafata phcc 12,867,738.58 143 Melandige phcc 13,996,430.95 144 Gadau phcc 15,438,739.58 145 Kashuri phcc 10,386,675.76 146 Bambal phcc 13,225,121.79 147 Gwaral phcc 11,992,480.14 148 Magarya phcc 10,792,590.67 149 Bilkicheri phcc 11,348,031.37 150 General Hospital Itas Gadau 17,365,803.26 151 Yalwan Darazo phcc 8,582,358.24 152 Lemari Mch 8,557,083.05 153 Aishatu Yuguda under 5 clinics 21,520,610.78 154 Yunbuga phc 9,036,484.87 155 Mailafiya phc 10,713,913.09 156 Nahutan Darazo phc 9,753,033.50 157 Tauya phc 13,069,606.77 158 Yautare phc 11,058,022.27 159 Sade phc 18,190,681.55 160 Wahuphc 13,275,866.65 - Page 20 - 161 General Hospital Darazo 23,292,761.39 162 Kari phc 13,246,460.18 163 Papa phc 14,362,079.50 164 Kanya phc 13,016,002.06 165 Kwatuje phc 7,451,133.43 166 Sabon Layi 9,061,911.55 167 Lago phc 12,344,182.09 168 Lanzai phc 11,983,787.19 169 Beni phcc 14,480,574.85 170 Konkiyel phc 16,209,432.10 171 Gabchiyari phc 11,810,293.59 172 Darazo phc 13,162,669.35 173 Nahutan Sade phc 9,110,461.00 174 Baba phc 10,483,751.63 175 Badara phc 13,387,592.98 176 Bara phcc 20,185,617.56 177 B/Kanawa phcc 11,636,437.23 178 Gabarin phc 14,889,423.33 179 Dewu phcc 13,465,238.83 180 Dembori phcc 8,438,104.06 181 Guyaba phcc 11,999,702.00 182 Golo phcc 8,111,233.50 183 Kaloma phcc 9,947,659.70 184 Kirfi phcc 13,254,599.13 185 Kwagal phcc 9,956,348.98 186 K/Iyal phcc 8,926,788.07 187 Lariski phcc 13,027,307.71 188 G/Sale mai maciji phcc 10,527,323.73 189 Shongo phcc 9,725,807.04 190 Tubulephcc 8,710,319.74 191 Wanka phcc 13,574,161.68 192 General Hospital kirfi 19,625,030.19 193 Yalwan Dama phc 17,723,454.90 194 Doya phc 13,750,838.29 195 Zango phc 17,568,560.10 196 Fed.Low-cost 16,737,953.13 197 Fomwan phcc 8,963,955.89 198 Fomwan phcc 1,525,000.00 199 Dawaki phc 14,031,350.87 200 Under five phc 17,256,256.56 201 Miri phc 17,678,023.83 202 Zungur phc 12,161,421.07 - Page 21 - 203 Fada phc 12,413,054.78 204 General hospital bayara 14,168,716.48 205 Kandahar phc 12,251,865.62 206 Hospital Management Board 27,943,158.39 5,301,651,421 =========== LGA PHC Department 1. Dass LGA phc dept 34,486,956.20 2. Katagum LGA phc dept 16,704,844.70 3. Bauchi LGA phc dept 30,766,616.99 4. Gamawa LGA phc Department 8,373,536.32 5. Misau LGA phc Department 6,711,262.63 6. Ningi LGA phc Department 9,082,019.94 7. Toro LGA phc Department 11,029,352.24 8. Kirfi LGA phc 6,133,276.01 9. Itas/Gadau LGA phc dept 5,665,800.45 10. Darazo LGA phc 7,360,209.57 136,313,875.05 ===========