Balarabe A. Electronic System for Nigeria’s Primary Health Care Financial Management: A Case for Accountability—Lessons from Tanzania

Authors

  • Abdullahi Balarabe Nigerian society of Data Analyst and Business Intelligence Experts
  • Kabiru Abubakar Gulma Euclid University, The Gambia gulma@euclidfaculty.net

Keywords:

Academic Achievement

Abstract

Effective financial management is crucial for ensuring transparency, efficiency, and accountability in Nigeria’s primary health care (PHC) financing system. The traditional paper based financial management approach has been plagued by inefficiencies, fund mismanagement, and weak accountability structures. To address these challenges, the adoption of an electronic financial management system (e-FMS) has been proposed as a viable solution. Tanzania’s successful implementation of e-FMS in healthcare financing offers valuable lessons for Nigeria.

This study explores how adopting a digital financial management framework can enhance accountability, optimize resource allocation, and strengthen universal health coverage (UHC) efforts in Nigeria. By assessing challenges in Nigeria’s current PHC financial system and analyzing Tanzania’s model, this research provides evidence-based recommendations for implementing an efficient e-FMS. The findings highlight the importance of digital tracking mechanisms, government commitment, and stakeholder collaboration in ensuring financial sustainability and effective health service delivery.

Author Biography

Kabiru Abubakar Gulma, Euclid University, The Gambia gulma@euclidfaculty.net

Dr. Kabiru Gulma is a dynamic and self-driven public health leader with a career marked by influential roles across international organizations and global health programs. Starting with an internship at Howard University Pharmacists and Continuing Education

Center (HUPACE), Dr. Gulma quickly progressed to key positions such as Pharmacy Specialist on the State Implementation Team (SIT) for fhi360’s SIDHAS project, focusing on HIV/AIDS service delivery. He later served as a Logistics Advisor at John Snow, Inc. (JSI), and as a Supply Chain Management Specialist at Management Sciences for Health (MSH), where he made significant contributions to supply chain efficiency and health systems.

Dr. Gulma further advanced his career as State Logistics Coordinator and Warehouse Operations Manager at the Axios Foundation, where he implemented maternal, newborn, and child health programs. More recently, he served as Health Systems Strengthening Coordinator and held the position of Governance and Leadership Advisor under USAID’s Integrated Health Program (IHP).

He now works with the Clinton Health Access Initiative (CHAI), leading efforts under the Primary Health Care (PHC) Financing Program, where he focuses on strengthening healthcare financing systems and access to essential services. His academic achievements—a degree in pharmacy, a master’s in supply chain and project management, and a Ph.D. in International Public Health—further enhance his capacity to drive impactful health reforms.

In addition, Dr. Gulma serves as an Associate Professor at Euclid University, the world’s only intergovernmental university. His areas of expertise include health systems strengthening, supply chain management, program management, and research, making him a key player in global health initiatives.

 

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Published

2025-12-13