BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

BILL MELINDA GATE FOUNDATION, DANGOTE FOUNDATION, BAUCHI STATE GOVERNMENT IMMUNISATION FUND (BASKET FUND)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

 

FINANCIAL AUDIT FOR THE YEAR ENDED DECEMBER 31, 2016

 

 

 

 

 

CONTENTS                                                                                               PAGE

 

Corporate Information                                                                                     2

 

Background of the Agency                                                                              3                          

 

Objectives and Scope of financial Audit                                                                     8

 

Audit Methodology                                                                                          10

 

Summary of significant accounting policies                                                    11

 

Statement of financial position                                                                                    12

 

Statement of income and expenditure                                                              13

 

Cash flow Statement                                                                                        14

 

Notes to the Accounts                                                                                      15

 

Statement of Special account                                                                           17

 

Capital Expenditure Schedule                                                                          18

 

Statement of Current Account Reconciliation                                                  19

 

Schedule of Funds Received                                                                           20
BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

 

 

 

CORPORATE INFORMATION

 

Organization Name:                           Bauchi State Primary Health Care Development Agency (BSPHCDA)

 

 

Address:

Head Office                                         Bauchi State Primary Health Care Development Agency,

                                                             Bauchi State Ministry of Health,

                                                             Bauchi State.

 

 

Directors:

 

Executive Chairman BSPHCDA          -           Pharm. Adamu . Gamawa

Director Admin & Finance                  -           Aliyu Jibo

Director Disease Control                      -           Dr. Fanti Ahmed

Director PHC                                       -           Dr. Yahaya Yarina

Director Planning Res. & St.                -           Ahmed Damina

 

 

Technical Committee:

 

Operational Working Group                -           Dr. Auwal  A.A Abubakar

State logistic Working Group               -           Buba M. Sade

Social Mobilization working Group     -           Hajiya Rahinatu

Finance Working Group                                  -           Aliyu Jibo

Training Working Group                      -           Yakubu Yunusa

Monitoring & Evaluation Working Group-      Garba Ilu

 

 

 

Auditors:                                             S T Bello and Co.                                                                       No. 2 Kaduna Road Old GRA Bauchi                                                   Bank of Agric. Building (BOA)                                                        P.O Box 922, Bauchi, Nigeria

   

 

 

 

Bankers:                                              Unity Bank Plc

                                                             No. 560 Murtala Mohammed Way

                                                             Bauchi.

 

 

 

 

2...

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

1.0       MEMORANDUM OF UNDERSTANDING

1.1       The Memorandum of Understanding (MOU) was signed between:-

 

A.        The Bauchi State Government, representing the people of Bauchi State in North-Eastern Nigeria, whose business address is Bauchi State Government House, Ahmadu Bello way, Bauchi State Nigeria, herein referred to as “BAUCHI STATE”

 

B.         THE BILL AND MELINDA GATES FOUNDATION, an independent, privately endowed charity whose business address is P. O. Box 23350 Seattle, WA 98102, which has as one of its missions the reduction of global health inequalities by accelerating the development, deployment and disease burden in developing countries, herein referred to as the ‘GATES FOUNDATION’

 

C.         THE DANGOTE FOUNDATION, a charitable foundation incorporated as RC 7830 under Part C Incorporated Trustees, Companies and Allied Matters, Chapter 20, Laws of the federation of Nigeria, 2004, whose business address is Union Marble House, 1 Alfred Rewane Road, Ikoyi, Lagos, Nigeria, herein referred to as the ‘DANGOTE FOUNDATION’

 

D.        THE UNITED STATE AGENCY FOR INTERNATONAL DEVELOPMENT, an independent U.S Government Agency, whose business address is 1300 Pennsylvania Avenue, Washington, DC, United States, which supports long-term and equitable development and advance U.S foreign policy objectives by supporting: Economic Growth, Agricultural and trade, global health, democracy, conflict prevention and humanitarian assistance in the World, herein referred to as “USAID/Nigeria”.

 

The BAUCHI STATE GOVERNMENT, GATES FOUNDATION, DANGOTE FOUNDATION and USAID/Nigeria are herein referred to individually as “PARTICIPANTS” when they are referred to collectively and as “FOUNDATIONS” when a joint reference is made to GATES FOUNDATION, DANGOTE FOUNDATION.

 

1.2       Background

            Whereas:-

i.          Nigeria represents less than 1% of the world’s population but accounts for 10% of global infant, child and maternal mortality.

 

ii.         Under-five child mortality in the Northeast zone of Nigeria, including BAUCHI State, is 160 death per 1,000 children, above the national average of 128 deaths per 1,000 children (Preliminary DHS, 2013)

 

iii.        To reduce the risk of childhood illness and death from vaccine preventable diseases, and the continued circulation of viruses such as measles and polio, BAUCHI STATE has established a State Primary Health Care Development Agency(herein referred to as “BSPHCDA”) which under Bauchi State Primary Health Care Development Agency Law 2010 is responsible for, inter alia, maintaining and coordinating all primary health activities in the state, including the coordination of planning, budgeting, provision and monitoring of all Primary Health Care services.

 

                                                                        3..

 

iv.        BAUCHI STATE has high awareness of the importance of Routine Immunization to reduce infant mortality: 93% of Bauchi mothers or caregivers believe vaccination is worthwhile. (CIET Social Audit on Primary Health Care, 2013).

 

V.        BAUCHI STATE currently has one of the largest numbers of unimmunized children with a rate of unimmunized children of 44.1%, compared to 21% nationally (DHS, 2013).

 

VI.       Routine immunization coverage (DTP3) in Bauchi State is far below the globally and nationally recommended 80% in all Local Government Areas (herein referred to as “LGAs”). As of 2013, DTP3 coverage was estimated to be 12.5% (Preliminary DHS, 2013).

 

VII.      BAUCHI STATE’s immunization performance declined between 2011 and 2013 (Social Audit on primary health care Millennium Development Goals –State Ministry of Health Bauchi). The majority of LGAs saw coverage rates drop by more than 50%, with current coverage rates lower than 15% in all but two LGAs. In addition, all vaccines except polio are reaching considerably fewer children.

 

VIII.     Nigeria is one of only three polio endemic countries remaining in the world. BAUCHI STATE continues to be an important poliovirus reservoir with 6 cases of WPVI in 2013, representing 11% of total polio cases in Nigeria ( the fourth highest number of cases, after Borno, Kano and Yobe).

 

IX.       BAUCHI STATE’s polio vaccine coverage has increased from 85% in 2011 to 92% in 2013(Social Audit on primary health care Millennium Development Goals- State Ministry of Health Bauchi) and the polio eradication experience, human resources and infrastructure can be used to help strengthen routine immunization.

 

X.        BAUCHI STATE has expressed commitment to strengthen its immunization program and reap the full return on investment in lives improved and saved.

 

XI.       The challenges to improved routine immunization are multifaceted and include, inter alia, the need for improvements in leadership and governance, financing and financial oversight, capital investment and maintenance, supply chain, human resource capacity and management, and data management.

 

XII.      The DANGOTE FOUNDATION is, amongst others, committed to improving the quantity and strengthening the quality of health services in Nigeria.

 

XIII.     The GATES FOUNDATION is committed to supporting sustainable ways to improve delivery of proven health tools, in furtherance of its mission to ensure that all lives have equal value; has invested substantially in polio eradication and other areas of health in Nigeria and has expertise in governance, leadership, operations and health program delivery.

 

XIV.    USAID/Nigeria is committed to deliver high-impact services including immunization,  strengthen leadership, management, governance, and accountability for program ownership and sustainability; has invested in multiple areas of health in Nigeria with a development focus for many years and has specific child health and immunization related expertise in governance, leadership, management, operations, and health program technical assistance to improve capacity.

 

 

4...

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

 

XV.      The FOUNDATIONS AND USAID/Nigeria are committed to improving routine immunization and ensuring that countries have access to new and improved vaccines.

 

XVI.    The PARTICIPANTS are committed to work together to improve governance, funding and financial management, operations, technical capacity, and data management and analyses in order to reach and sustain >80% routine immunization coverage in every ward in BAUCHI State.

 

 

1.3       Recognizing:

 

  • That other PARTICIPANTS play an important role and have critical investment and recourses in routine immunization, polio eradication and primary health care program support, delivery, supervision and monitoring in Bauchi State and in Nigeria.

 

  • These partners include the Federal Ministry of Health and its parastatal the National Primary Health Care Development Agency(NPHCDA), and the office of the Millennium Development Goals; Nigeria’s traditional and religious leaders, Nigerian women’s and other community groups; the United Nations and international partners including the World Health Organisation(WHO), UNICEF, the World Bank Group, the GAVI Alliance(GAVI),the United Nation Population Fund (UNFPA), the United Kingdom Department for International Development (DFID) and its projects, the Japanese International Cooperation Agency (JICA), Canada’s Department of Foreign Affairs, Trade and Development(DFATD), Germany and the European Union (EU) Strengthening Routine Immunization in BAUCHI (SRIB) and EU SIGN projects; projects managed by groups such as the Clinton Health Access Initiative(CHAI); save the children and advocacy groups such as the Health Reform Foundation of Nigeria (HERFON).

 

  • Existing partner-supported routine immunization resources in BAUCHI State include, but are not limited to NPHCDA staff, facilities, the provision of sufficient and timely bundled vaccines and training support; WHO and UNICEF’s BAUCHI State immunization human resource capacity and training support; FOUNDATION-supported Geographic Information System(GIS) maps and Emergency Operation Centre, GAVI health system strengthening funding; and upcoming EU SIGN investments.

 

  • That the strengthening of management, human resources, planning, budgeting, supply chain, supervision, human capacity and data collection that is needed for a strong routine immunization system can be a cornerstone to reach every community with improved primary health care services and outcomes.

 

 

 

1.4       Program period

This MOU shall be in effect from the date of signature through 31st December, 2017. The PARTICIPANTS may agree to extend the MOU period by one year upon mutual agreement. BAUCHI STATE will sustain and build on the gains of this project from 1 January, 2018 onwards.

 

5...

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

1.5       Funding and Financial Management

            The BSPHCDA shall establish a budget line for Routine immunization within its annual budget, starting from 2015 to cover assessed needs to meet the target of the MOU. An annual costed immunization program work plan will include budget lines for, but not limited to, capital purchases (e.g. building construction and refurbishment, cold chain equipment and refurbishment, vehicles) per diems, training, maintenance (cold chain, generators, vehicles computer hardware), operations and service delivery, communication and social mobilization supervision, monitoring and evaluation.

 

            The BSPHCDA will establish a direct disbursement and accounting system, in accordance with BAUCHI STATE financing and accounting and financial accountability at each level of disbursement and retirement, while ensuring simplicity, pragmatism, and empowerment to that health workers can predictably and professionally deliver routine immunization communities

  • BAUCHI STATE will commit to timely and efficient access to funds, through direct disbursement to the BSPHCDA

  • The fixed amount of the approve routine immunization and polio eradication (immunization Plus Days) budget lines will be transferred directly to BSPHCDA at the beginning of each calendar year.

  • There will be no more than a +/- 10% margin in disbursed amount.

  • The first such disbursement will cover 18 months, subsequent disbursements will cover 12 months.

  • Each level of the BSPHCDA system (including Zones, LGAs and Health Facilities) will have a bank account to which pre-approved funds will be disbursed automatically on a three-monthly basis.

 

            Retirement of funds at LGA and Health Facility levels will take place monthly, by a designated official, and duly co-signed by a pre-approved co-signatory as describe Annex 2.

 

            Routine Immunization roles and funding authority will be allocated according to Annex 3. However, these may be refined pending the agreed routing immunization strategy and work plan that will be developed by the BSPHCDA and approved by the State Immunization Task Force

 

1.6       Financial Oversight

            Financial oversight will occur through an auditing process by independent auditors, internal auditing and state auditing at all levels, relying on a combination of:

  • Meticulous recording and reporting by the community and the officers in charge, particularly at HCF level.

  • Monthly updates to the public of resources received and spend through accountability board visible at state, zonal LGA and HCF level.

  • Quarterly spot-check zonal, LGA, HCF in addition to standard accounting practices at state level.

 

  • Annual Financial audit at all levels, to be reported to the end-of-year State Task Force for Immunization meeting for consideration and action

            BSPHCDA will produce a monthly report with budget account for key functions, allocation and disbursement of funds.

            A financial report including review of all disbursements and expenditures will be on the agenda of every routine immunization review meeting at every level.

            The FOUNDATIONS will assist the PARTICIPANTS to identify suitable financial management and accounting expertise and offer technical assistance when needed on this topic.

 

6...

 

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

1.7       Budget Responsibility

            An analysis by Mckinsey Associate in consultation with BSPHCDA, the FOUNDATIONS and development partners estimates annual operating costs to deliver a quality routine immunization program, including execution of locally customized strategies is N473 million annually depending on the number of health facilities offering routine immunization (range of 841-1,077). An analysis by Solina Health Consulting in consultation with BSPHCDA, the FOUNDATION and development partners estimates a one-time capital expenditure for cold chain equipment is N324 million.

            The BAUCHI STATE and foundations will allocate funds to the total budget as outlined in Annex 1 over the 42-month period of the MOU. BAUCHI STATE should calculate existing funding sources, including LGA funds, into its contribution.

 

            BAUCHI STATE will encourage other partners to contribute to the basket fund.

 

Table 1 funding proportional contributions based on N473 million per annum for program operating costs and a one-time capital expenditure of N324 million upon signing of the MOU.

 

 

July 2014                     2016                2017                2018   

December 2015

BAUCHI STATE             30%                         50%                 70%                 100%

DANGOTE                 

FOUNDATIONS             35%                         25%                 15%                    0%

GATES FOUNDATIONS 35%                                    25%                 15%                    0%   

 

 

 

 

7...

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

2          OBJECTIVES AND SCOPE OF THE FINANCIAL AUDIT

 

            Objectives

A financial audit of the funds provided by the Agency was performed in accordance with Generally Accepted Auditing Standards and accordingly include such tests of the accounting records as deemed necessary under the circumstances. The Agency Project also requires that every sub-recipient keeps accurate records of all financial transactions that take place to show how funds have been utilized.  Accounting records will provide valuable information to the Agency about how the project is being managed and whether it is achieving its objectives.  Our responsibilities include, amongst others:

 

  • Expression of an opinion on whether the financial statements for the Agency funded programs present fairly, in all material respects, funds received, costs incurred, commodities and technical assistance directly procured by the project for the period audited are in conformity with the terms of the agreements and generally accepted accounting principles.

 

  • Evaluate and obtain a sufficient understanding of the Agency internal control related to the – funded programs, access control risk, and identify reportable conditions, including material internal control weaknesses.

 

  • Perform tests to determine whether the Sub-recipient complied, in all material respects, with agreement terms and applicable laws and regulations related with the Agency – funded programs.

 

  • In testing compliance, specific steps and procedures were designed to provide reasonable assurance of detecting errors, irregularities, questionable management practices or deficiencies in accounting or financial management and illegal acts that could have a direct and material effect on the financial statements.

 

  • Identify all material instances of non-compliance and illegal acts that have occurred or are likely to have occurred.

 

  

 

8...

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31 DECEMBER, 2016

 

 

  • We conducted our audit of the financial statements in accordance with Generally Accepted Auditing Standards which included such tests and controls, as considered necessary under the circumstances.

 

  • We carried out our audit to assess the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.

 

  • We reviewed the following grant documents considered necessary to perform the audit:

  1. The Memorandum of Understanding (MOU).

  2. The disbursement schedule

  3. All project financial and progress reports; accounting system descriptions; etc

 

  • We examined the financial statements for the project including the budgeted amounts by category and major terms; the funds received from PARTICIPANT for the period covered by the audit; the costs reported as incurred during that period; and the commodities and technical assistance directly procured.

 

  • We determined whether specific costs incurred are allowable, allocable, and reasonable under the terms of agreement, and identified areas where irregularities and illegal acts have occurred or are likely to have occurred as a result of inadequate controls.

 

  • We reviewed general and program ledgers to determine whether costs incurred were properly recorded. 

 

  • We reviewed the procedures used to control the funds, including their channelling to other implementing entities.

  

 

9...

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

 

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

4          AUDIT METHODOLOGY

 

            Internal Control

We reviewed and evaluated the Agency’s internal control related to the project to obtain a sufficient understanding of the design of relevant control policies and procedures and whether those policies and procedures have been placed in operation.  A system of controls, checks and balances – collectively referred to as internal controls – are put in place to safeguard the assets of the Program.

 

  • We identified reportable conditions that are significant deficiencies in the design and operation of the internal control and the reportable conditions considered to be material weaknesses.

 

  • We obtained a sufficient understanding of internal control to plan the audit and to determine the nature; timing and extent of tests to be performed.

 

  • We assessed inherent risk and control risk and determine the combined risk.  Inherent risk is the susceptibility of an assertion, such as an account balance, to a material misstatement assuming there are no related internal control policies or procedures. Control risk is the risk that a material misstatement that could occur in an assertion will not be prevented or detected in a timely manner by the Project’s Management’s internal control policies or procedures. Combined risk is the risk that the auditor will not detect a material misstatement that exists in an assertion. Combined risk is based upon the effectiveness of an auditing procedure and the auditor’s application of that procedure.

 

  • We summarized the risk assessments for each assertion in a working paper, considering the following broad categories under which each assertion should be classified: (a) existence or occurrence; (b) completeness; (c) rights and obligations; (d) valuation or allocation; and (e) presentation and disclosure.

  • We evaluated the control environment, the adequacy of the accounting systems, and control procedures.  We also emphasized the policies and procedures that pertain to the recipient’s ability to record, process, summarize, and report financial data consistent with the assertions embodied in the financial statements, including, but not limited to, the control systems.

 

10...

 BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

 

STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES

FOR THE YEAR ENDED 31st DECEMBER, 2016.

 

5.         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

A summary of the principal accounting policies, all of which have been applied throughout the period, is set out below:

 

 

(a)        Basis of Presentation

The Accounts has been prepared under the historical cost convention case and the modified cash basis.

 

(b)        Revenue

Revenue represents the value of funds reimbursements transferred from Bauchi State Government, Bill and Melinda Gates Foundation, Dangote Foundation and United States Agency for International Development (USAID) during the year ended 31 December, 2016.

 

(c)        Cost Incurred

Expenses are recognized in the period payments are made.

 

(d)        Capital Expenditure

Capital expenditure represents fixed assets purchased for use on the project.  All fixed assets are written off in the year of purchase.

 

(e)        Foreign Currencies

Funds received in foreign currencies are converted at the exchange rate ruling as at the date of the transaction.

 

(f)        Reporting Currency

The operational currency is in Naira (N).

 

 

(g)         Fund Balance

            Fund balance represents the net surplus or deficit of revenue over expenditure for the period.

 

 

11...

 

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

 

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st DECEMBER, 2016,

 

1.         FUNDS RECEIVED – BILL AND MELINDA GATES FOUNDATION

 

                                                                                     Exchange           NGC

                                                                                        Rate                                   

                        Date                      $                                 N                       N

                        30/09/2014      1,132,209        @         154.99             175,492,334

                        30/11/2014      1,201,648        @         154.79             186,000,000

                        03/04/2016         407,347        @         199.25               81,163,852

TOTAL            2,741,204                                            442,656,186

 

 

2.         FUNDS RECEIVED - DANGOTE FOUNDATION

 

                        MONTHS                                                                           N

                        September, 2014                                                          175,492,334

                        August, 2015                                                               186,000,000

                        July, 2016                                                                     81,634,631

TOTAL                                                                       443,126,965

 

3.         FUNDS RECEIVED - BAUCHI STATE COUNTERPART FUNDS

 

                        MONTHS                                                                            N

                        July, 2014                                                                    150,000,000

                        August, 2015                                                                 80,005,000   

September, 2015                                                            80,069,611

Others                                                                                 375,000

March, 2016                                                                  81,634,631

                        July, 2016                                                                      40,000,000

                        December, 2016                                                           41,634,526

TOTAL                                                                       473,718,768

 

4.         EXCHANGE GAIN  

                                                             Receiving       Converted                                                                                                                                Exchange         Exchange                 

                                                                 Rate                       Rate      Difference      Amount

                                                                   N                 N                   N             N   

04/08/2015 Transfer to Current Account         $   600,000.00 @ 154.89   -      193.0000       = 38.109          22,865,686

31/12/2015 Bank Balances                  $1,115,408.04 @ 154.89    -     199.1277       = 44.237          49,342,502    22/12/2016 Life Foundation BDC  $   262,000.00 @ 199.25    -      390.0000       =190.75          49,976,500

                                                                                                                        122,184,688

 

Exchange gain arose from conversion of dollar account to the Agency Current Account (Naira) during the period.

 

 

 

20..

BAUCHI STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY (BSPHCDA)

IMPROVING ROUTINE IMMUNIZATION IN BAUCHI STATE.

STATEMENT OF FINANCIAL POSITION

AS AT DECEMBER 31, 2016

NOTES 20162015

 

Property, Plant & Equipments1.1      242,401,399                     -  

Good Governance & Accountability1.2.1        34,531,150         12,001,963

Improving Accessibilty & Utilization1.2.2      131,260,500         93,710,000

Vaccine Security & Cold Chain1.2.3        60,804,401       338,657,703

Monitoring & Evaluation1.2.4      104,129,550       151,992,130

Community Mobilization1.2.5          9,314,400         13,225,130

Training (Staff Training)1.2.6        24,323,700         49,707,655

Others1.2.7             428,460             577,826

      607,193,560       659,872,407

Cash & Bank Balances2      214,620,270       445,769,690

 Assets      821,813,830 1,105,642,097

 Financed by:

 Bill and Melinda Gates Foundation3.1        81,163,852       361,492,334

 Dangote Foundation3.2        81,634,631       361,492,334

 Bauchi State Government3.3      163,269,157       310,449,611

Exchange Gain3.4        49,976,500         72,208,188

Unspent Fund B/F      445,769,690                     -  

      821,813,830 1,105,642,467

Visit us at: Ministry of Health, Bello Kirfi Road, G.R.A Bauchi State Nigeria.

Call Us: + 

Contact us:

info@basphcda.org

© Created in 2017 

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