ReportsNG
Information at ReportsNG’ disposal raises concerns over the management of revolving funds, revenue-generating ventures and the appointment of acting heads of departments at the Ahmadu Bello University Teaching Hospital (ABUTH), Shika, Zaria, Kaduna State.
The information contained in a document exclusively obtained by this media agency involves allegations against the Chief Medical Director (CMD) Professor Ahmed Umdagas Hamidu, the Director of Administration (DA) Barr. Buhari Zailani and other officials concerning the management of hospital funds, the operations of ABUTH Ventures and appointments within the institution. The financial activities under scrutiny reportedly cover the period from 2020 to date.
Mismanagement of Hospital Revolving Funds
It was discovered that the hospital’s revolving funds are intended to support its operations and ensure the effective and efficient provision of healthcare services to patients. However, information available raised concerns that funds meant for hospital operations have been used for other purposes since Hamidu assumed office.
The document further indicates that Hamidu’s frequent travels and other alleged personal expenditures, alongside the alleged involvement of the Zailani, have raised concerns over the management of the revolving funds.
Clinical service departments are reportedly experiencing shortages of funds to purchase consumables and reagents required for medical tests, resulting in frequent referrals of patients to private hospitals and other sister institutions.
Also discovered are charges imposed on departmental revolving funds to support the hospital’s operations, which have reportedly placed additional financial pressure on the departments, affecting the availability of resources required for clinical services.
Further information points to the alleged involvement of Hamidu, Zailani, Deputy Director of Finance and Accounts (DDFA), and the company responsible for collecting hospital revenue in the management of the funds.
According to the document, Hamidu allegedly requested money through the DDFA on several occasions, with the funds reportedly delivered in his official vehicle without the required documentation or acknowledgement.
Moreover, the manager of the revenue-collection company, based in Lagos, was allegedly contacted by telephone on some occasions to remit substantial sums of money to Prof. Hamidu, reportedly for travel expenses or to provide additional funds while he was in Abuja following extended stays. These requests were reportedly presented as efforts to source funds for hospital operations, while Hamidu and Zailani were said to travel almost every week or fortnight.
Diversion of Cancer Funds and GIFMIS Payments
There were cases of alleged use of funds designated for specific purposes to support other hospital activities, including cancer-related funding and non-regular payments processed through the Government Integrated Financial Management Information System (GIFMIS). Funds intended to support cancer patients were diverted to finance general hospital activities.
Similarly, non-regular GIFMIS funds designated for the payment of locum staff and visiting consultants were reportedly used to pay outsourced companies through transactions processed in the names of the companies’ staff.
It was also gathered that names of staff were allegedly used to process monthly payments through the non-regular GIFMIS arrangement, after which the money was reportedly returned to Hamidu, Zailani, former DDFA and former Deputy Director of Administration (DDA) for personal use. With some of the staff whose names were used for the transactions receiving stipends in return.
ABUTH Ventures Funds
ABUTH Ventures was established to generate revenue to support the emergency financing of certain hospital activities. Prof. Hamidu serves as its chairman and Signatory A, while the DDFA is Signatory B.
The revenue-generating activities identified in the document include the hospital’s pure water factory, commercial buses and hotel operations.
It was discovered that more than half of the 48 call apartments, which are intended to accommodate doctors on call, have reportedly been converted into hotel accommodation, with the revenue generated incorporated into ABUTH Ventures.
A private company operates the hotel, raising questions about the terms of the arrangement, the management of the facility and the accounting of the revenue generated.
Controversy Over Appointment of Acting Heads of Departments
Another issue that has emerged from the document concerns the appointment of acting heads of the Works and Maintenance, Physiotherapy, and Finance and Accounts departments.
The applicable Public Service Rules require seniority to be considered when appointing an acting head to a vacant position. It was disclosed in the document that appointments at ABUTH have not followed this principle and are calling for a review of the decisions.
The appointment of the Acting Head of the Finance and Accounts Department is a particularly sensitive case. According to the document, a junior assistant director who was promoted in 2024 was appointed to the acting position despite the presence of another assistant director who sat for the DDFA position in 2026.
Also discovered was that three other assistant directors were available, including two who were promoted in 2024 and another who was promoted in 2025.
The appointment has reportedly generated dissatisfaction among members of the hospital community, with concerns expressed over the process and the possibility of political considerations influencing the decision.
The document raises fears of Prof. Hamidu, who is expected to leave office in early 2027, using the appointment for the management of the hospital’s finances to potentially use the appointee to facilitate the diversion of funds alongside Buhari Zailani.
