BACKGROUND
The Accounts Department stands as one of the pioneer departments of the National Orthopaedic Hospital, Dala – Kano, having been established alongside the institution in 1959. For over six decades, it has functioned as the financial bedrock of the hospital, upholding rigorous standards of fiscal discipline, regulatory compliance, and institutional transparency. The department has been led by a succession of distinguished financial administrators, including the late Alhaji Salisu Ado, Umar Aliyu Haruana, and Ismail Olaitan Ajadi. The department is currently under the strategic leadership of Bashir Jibril Ibrahim, who continues to steer its operations toward greater efficiency and accountability.

MANDATE
The department is statutorily charged with the comprehensive financial management of the Hospital. Its core mandate encompasses the maintenance of impeccable financial records, execution of all payments and receipts in strict compliance with public finance regulations, preparation of statutory annual financial statements, and the provision of timely financial intelligence to support clinical excellence and strategic institutional growth.

ORGANISATIONAL UNITS
The department operates through eight specialized units, each with clearly defined terms of reference, working in synergy to ensure end-to-end financial governance:
Unit
Core Function
Final Accounts
Maintenance of general ledgers; preparation and rendition of annual financial statements and statutory returns to the Office of the Accountant-General.
Cash Office
Custody and authorized disbursement of funds; management of hospital cash flow, imprest, and petty cash operations.
Other Charges
Initiation, processing, and vetting of payment vouchers for all goods and services procured by the hospital.
Billing Unit
Generation, maintenance, and reconciliation of accurate patient billing records and service charge schedules.
Drugs & Catering Revolving Funds (DRF/CRF)
Autonomous accounting for pharmaceutical and catering services to ensure cost recovery and financial sustainability of these critical ancillary services.
Payroll
Administration of staff emoluments, including salaries, allowances, and statutory deductions in line with Federal Government wage policies.
Revenue Unit
Comprehensive recording, reconciliation, and periodic reporting of all internally generated revenue and other hospital receipts.
Business Development Unit
Strategic management of retainership agreements and coordination of the National Health Insurance Scheme (NHIS) patient portfolios to broaden access to quality orthopeadic care.

GOVERNANCE & COMPLIANCE
The department operates strictly within the framework of the Financial Regulations of the Federal Government of Nigeria, the Public Procurement Act, and extant Treasury Circulars. All financial activities are subject to regular internal audits and statutory external audits.

PATIENT COMMITMENT
The department is committed to transparency, accuracy, and confidentiality in all patient financial interactions. Our Business Development Unit provides dedicated support for NHIS enrollees and retainership clients, while our Billing Unit ensures that all invoices are itemized, clear, and verifiable. An open-door policy exists for inquiries and the timely resolution of billing concerns.

CONTACT INFORMATION
Location: Administrative Block, National Orthopaedic Hospital, Dala – Kano
Office Hours: Monday – Friday, 8:00 AM – 4:00 PM (Closed on Public Holidays)
Revenue Unit: At A&E operate 24hours, 24/7
Inquiries: Patient Billing & NHIS – Business Development Unit |
General Matters: – Office of the Head of Department