Mandate

3.2.0 DUTIES AND RESPONSIBILITIES OF THE AGENCY

3.2.1 Responsibilities of KHETFUND

 The AGENCY shall perform the following responsibilities:

1)    Provide policy direction to all benefiting institutions in relation to the operation and utilization of the fund;

2)    Receive report from the all benefiting institutions in relation to the operation and utilization of the disbursed funds;

3)    Meet regularly and review reports of the benefiting institutions;

4)    Provide oversight function to benefiting institutions in relation to the operation and utilization of the fund;

  • Ensure annual audit of financial inflows and out-flows to and from KHETFUND

6)    Identify viable resource mobilization strategies to support the expansion of the fund.

7)    Provide routine updates to relevant stakeholders in the State.

  • Receive and recommend project proposals in line with due process.

 

3.2.2 Responsibilities of Benefitting Institutions

The Benefiting Institutions shall be under responsibility to:

1)    Ensure that all funds allocated to them are properly utilized.

2)    Ensure that all records of transactions are properly kept and available for auditing.

3)    Ensure that due process is strictly adhered to as provided under this guideline and other relevant Laws.

4)    Submit report in relation to the operation and utilization of the disbursed funds;

 

3.3.0   Functions and Powers of the Management of KHETFUND

3.3.1 Functions of the Management

The Management of KHETFUND shall perform the following functions:

  • Ensure effective and efficient implementation of the policies and procedures of KHETFUND.
  • Issue appropriate regulations and guidelines as approved by the Board to maintain the viability of KHETFUND.
  • Manage the fund in accordance with the provision of the relevant Laws.
  • Coordinate research and statistics relating to the continuity and prudent application of the funds.
  • Enforce quality assurance for all procurement made by KHETFUND to ensure value for money.
  • Manage, analyze and report on monthly and/or quarterly basis activities of KHETFUND to the Board.
  • Share information with relevant financial institutions, Development Partners, Labour Unions, Civil Society Organizations and other relevant bodies for effective utilization of the funds.
  • Ensure human resource development of the KHETFUND.
  • Receive and investigate complaints by contractors and/or service providers on any project by the benefiting institutions using the resources of KHETFUND.
  • Carryout such other activities as are necessary and/or expedient for achieving the objectives of KHETFUND as stated in the Law.

3.3.2    Powers of the Management

The Management of KHETFUND shall have powers to:

  • Collect, manage and disburse the fund to the Kano State Public Health Institutions and other health related services as provided by the Law.
  • Make and issue guidelines, from time to time, to all benefiting institutions and services of KHETFUND on the use of funds received.
  • Generally, regulate the administration, application and disbursement of funds from KHETFUND as provided by the Law.
  • Monitor, evaluate and suggest improvements on the progress of KHETFUND.

 

 

3.3.3 Executive Secretary of KHETFUND

The Executive Secretary of the KHETFUND shall be:

  • The Chief Executive and Accounting Officer of KHETFUND.
  • Oversee the day-to-day administration of KHETFUND.
  • Keep the books and proper records of proceedings of the Board.
  • Administer the secretariat of the Board.
  • Give general direction and control of all staff and other employees of KHETFUND.

3.3.4 Office Location of KHETFUND:

The Head Office of KHETFUND shall be:

  • Located within Kano metropolitan.
  • Have all the basic equipment for management and administration of KHETFUND.
  • All correspondence and/or deliveries shall be to the head office.

3.3.5    ADMINISTRATION of KHETFUND

The management and day-to-day administration of KHETFUND shall be handled by the Management Committee of KHETFUND headed by the Executive Secretary with all the directors of the different departments as members.

The Management Committee shall operate under the following departments:

  • Administration and General Services
  • Planning, Research and Statistics
  • Operations

3.4.0   Functions of the Departments

3.4.1 Administration and General Services Department

The Department of Administration and General Services shall be responsible for the day-to-day administration of KHETFUND and resource mobilization. This shall include:

  • Human Resources Management
  • Fund Generation
  • Disbursement of funds
  • General Administration
  • Resource Mobilization: In addition to what was provided in the Law, KHETFUND can mobilize/ source resources from:
  • Corporate social responsibility
  • Donors – foreign and domestic
  • Endowments from foundations
  • Zakat and Hubusi
  • Other sources
  • Annual Budget Development

 

 

3.4.2 Operations Department

The Operations Department shall be responsible for receiving all proposals for funding from various benefiting institutions and services, reviewing, verifying and selecting all interventions that meet the required standard and guidelines established by the Board.

Operations Department shall also be responsible for keeping track of all benefiting institutions and services that received disbursement from KHETFUND.

This Department shall also be responsible for:

  • Technical review, Screening and Selection of proposals
  • Recommendation of projects to be funded by KHETFUND in accordance with relevant provisions of the Law and guidelines provided by the Board.
  • Issue and review of guidelines for accessing the fund from time to time.
  • Conduct physical planning assessment and evaluation of projects.
  • As part of the process of verification of needs in consideration of applications/requests from beneficiary facility/institution conduct assessment and/or study of report on the following parameters: –
  • Building: Assessment of current infrastructure
  • Equipment: Availability and status of necessary equipment
  • Vehicle: Availability and status of vehicles
  • Teaching Aids and SOPs: Assessment of current Teaching aids and SOPs

 

  • As part of the process of verification of utilization of free MNCH and A & E commodities from the committee, it shall scrutinize the following:
  • Tracer drugs and other commodities- Availability of tracer drugs and commodities
  • Hospital Equipment/Instrument- Assessment of current Hospital Equipment/Instrument
  • Hospital Consumables – Availability of hospital consumables

3.4.3 Planning, Research and Statistics Department

The Planning, Research and Statistics Department shall be responsible for defining the strategic focus of KHETFUND as it relates to planning, monitoring and Evaluation. This Department shall also be responsible for providing:

  • Strategic Plan of KHETFUND from time to time
  • Annual Budget
  • Research, information and Publications
  • Documentation of all projects and beneficiaries
  • Quality Assurance and Quality Control
  • Monitoring and Evaluation (M&E)
  • Coordinate activities between the Agency and partners

3.5    Sources of operational cost of KHETFUND

  • State Government Budget
  • 2% KHETFUND Monthly generation
  • Development Partners and other donors

 

3.6    OPERATIONAL RULES

  1. All stakeholders/beneficiaries of the Agency MUST have clear understanding of the Agency’s Law and operational guidelines.
  2. The implementation of the FUND must be within the ambit of the Law and operational guidelines

4.0     INTERVENTIONS

     4.1 Classification of Interventions:

The following are the basic classification of interventions to be provided by    KHETFUND:

  • Regular Intervention
  • Special Intervention
  • Special High Impact Intervention

4.1.1 Regular Intervention:

These are basic interventions that are required to ensure the provision of quality healthcare services and training of required human resources that every Local Government Area, agency and institution can access from KHETFUND. The intervention under this classification shall include the following:

  • Infrastructures (Renovation, construction, rehabilitation of structures/ building and furniture)
  • Equipment (Provision of medical equipment for the facilities to improve service delivery)
  • Instructional Materials (Provision of instructional materials and teaching aids to Health Training Institutions)
  • Provision of medical services
  • Human Resource for health (To improve human resource for health in State owned health training institutions to meet all national and international accreditation standards).

 

4.1.2 Special Intervention:

These are specialized interventions required as response to urgent public health emergencies. These include but not limited to epidemics and other natural disasters.

4.1.3 Special High Impact Intervention:

These are evidence –based high impact interventions such as bomb blast/riot resulting in mass causalities, Pandemic, etc .

4.2 Areas of Interventions

4.2.1   Health Training Institutions

The Health Training Institutions shall limit the utilization of the fund for the following purposes:

  • Maintenance of essential physical infrastructures for teaching and learning health related studies.
  • Provision/Improvement of instructional material and equipment
  • Support academic staff training and development to improve quality of teaching.
  • Undertake other necessary activities to meet all accreditation requirements.
  • Support research and publications.
  • Support implementation of foundation year Programme through registrations and payments of examination fees of Foundation Year Students.
  • In exceptional circumstances, the KHETFUND can support special training programs for manpower development.

4.2.2 Health Facilities

Primary Health Care Facilities

Primary Health care facilities across 484 political wards in the 44 Local Government Areas of Kano State are beneficiaries to the funds based on the needs assessment. The health facilities that will benefit under this category include:

  • Health Post;
  • Health Clinic;
  • Primary Healthcare centres and
  • Other health facilities falling under this category.

Secondary Health Facilities

Secondary Health Facilities established in Kano State are beneficiaries to the fund based on these guidelines. The institutions are to benefit from the intervention based on the level of services they render. The Health facilities under this category include:

  • General Hospitals
  • Specialist Hospitals
  • Specialised Hospitals
  • Cottage hospitals
  • Other health facilities falling under this category.

 

Tertiary Health Facilities

All health facilities under the state-owned Health Institutions that provide graduate and post graduate programmes in Kano State are to benefit based on these guidelines. The institutions that will benefit under this category include:

  • Yusuf Maitama Sule University, Kano
  • Kano University of Science and Technology, Wudil
  • Muhammad Abdullahi Wase Teaching Hospital
  • Muhammad Buhari Giginyu Specialist Hospital
  • Murtala Muhammad Specialist Hospital
  • Any other hospital where such training takes place owned by the State Government.

5.0    QUALIFICATION FOR ACCESSING FUND

5.1.0        Condition for Qualification to access Fund by the Benefiting Institutions/Agencies.

To access the Fund, the Benefiting Institutions/Agencies must be:

  1. Public owned institutions or agencies
  2. Established and/or recognized by the State.
  3. Apply formally to KHETFUND
  4. For Academic Institutions, academic activities like admission, teaching and/or learning must have commenced at the time of request.

(See annex I for further clarifications)

 

5.1.1    Requirements for Training

To benefit from the fund for training an applicant must present:

  • Admission letter;
  • Receipt of payments/expenditure, where applicable;
  • Letter of acceptance for academic paper presentation where applicable
  • Annual progress report from the training institution
  • Receipt of payments/expenditure, where applicable;
  • Evidence of invitation for conferences and workshops etc.
  • Retirements after attendance is mandatory, failure will lead to refund of all expenses and appropriate sanctions shall be applied. (Reports, boarding pass, pictures, Hotel receipts and any other evidence to show attendance).
  • Evidence of payment of service fees/claims for the vulnerable programme of the preceding month
  • List of beneficiaries of the goods and or services
  • The relevant institutions to submit list of qualified candidates.
  • Any other document that justify the sponsorship

 

6.0    BANK ACCOUNTS

KHETFUND shall upon recommendation by the Office of the Accountant General, open two Bank Accounts namely:

  • Main (Fund Account)
  • Operational Account (Running Cost)

Signatories to the accounts (ES, DAGS & Accountant)

7.0   DISBURSEMENT OF FUNDS

Upon approval of intervention by the Board, a benefiting institution and/or services shall request for the release of fund in compliance with relevant guidelines of KHETFUND. A maximum of 60% shall be released in the first instance for all projects. The balance of the 40% shall only be released upon the submission and approval by the relevant body of interim valuation report. Intervention by KHETFUND for training and/or procurement shall be 100% payment except where the circumstance dictates otherwise.

 

7.1.0 Break Down of Funds Allocation

In the allocation of funds, the Board shall be guided by the following percentages:

  1. State owned Training Institutions shall be given 25% of the funds based on assessment needs, to be determined by the Board of Trustees.
  2. The 50% allocated to primary, secondary and tertiary institutions for provision of services.
  3. 10% is allocated to Malaria and Nutrition interventions.
  4. 10% is allocated for other services such as Sickle cell, vulnerable groups Drug abuse etc. is to be further disbursed as follows:
  5. 6% for other services & diseases (such as: Sickle cell, Drug Abuse/Psychiatric illnesses, HIV, TB/Leprosy, etc.)
  6. 2% for Vulnerable groups
  7. 2% Operational cost
  8. 5% allocated for the Free Maternal and Child Healthcare/Accident and Emergency Programs is to be remitted to the State Committee on Free Maternal and Child Healthcare Services (FMCHC).

7.1.1 Process for Accessing the Funds

 KHETFUND shall make a direct disbursement of the approved funds to the benefiting institutions and services that follows the outlined processes.

  1. Apply formally to KHETFUND through the supervisory Institutions/Agencies to access the funds
  2. Beneficiaries must present justification for their request and desired output/outcome of the project being pursued
  3. Present evidence of costing and or design (bill of quantities) of the items to be procured.
  4. Supervisory Institutions/Agencies shall assess, screen and recommend request from benefiting Institutions for onward submission to KHETFUND
  5. Request submitted by programs/schemes or supervisory agencies to KHETFUND shall include the cost of goods and or services to be procured.
  6. Request submitted shall be verified by KHETFUND
  7. The funds shall be disbursed to benefiting institutions / programs subject to approval by the Governing Board/or Hon. Commissioner for Health.

 

 

8.0       BENEFITTING INSTITUTIONS

The fund shall be used for infrastructural development, provision of instructional materials, academic staff training and development, and support for conducting health related research for the following listed state owned institutions and any other health institutions established thereafter.

The following are the beneficiaries of the Fund:

  • State owned Health Training Institutions
  • Primary Health Facilities
  • Secondary Health Facilities
  • State owned Tertiary Health Institutions
  • KSCHMA
  • KHETFUND
  • SACA
  • DMCSA
  • Free Maternal Healthcare/Accident and Emergency Programs
  • Other Services

8.1.0 List of Benefitting Health Training Institutions

 School of Midwifery Kano

  • Basic Midwifery programme
  • Community Midwifery Programme

 School of Midwifery Dambatta

  • Basic Midwifery Programme
  • Community Midwifery Programme
  • Foundation Year Programme (FYP)

School of Nursing Kano

  • Basic Nursing Programme
  • Post Basic Nursing Programme

 

School of Nursing, Madobi

1) Basic Nursing Programme

2) Post Basic Nursing Programme

Umar Ringim School of Post Basic Nurse Anaesthetist, Murtala Muhammad Specialist Hospital, Kano

School of Health Technology Kano

  • CHEW Programme
  • JCHEW Programme
  • Pharmacy Technician Programme
  • Medical-Lab Technician Programme
  • HIMS Programme
  • Dental health technician Programme
  • Biomedical Engr. Programme
  • Public Health Programme
  • Dental Therapist Programme
  • X-ray technician Programme

School of Hygiene

  • Environmental Health Technology Programme
  • Environmental Health Technician Programme
  • Environmental Health Assistant Programme
  • Nutrition and dietetics Programme
  • Public health Nursing Programme
  • Food hygiene and catering Services Programme
  • Catering and Hospitality Management Programme
  • Health Education Programme

School of Health Technology Bebeji

  • CHEW Programme
  • JCHEW Programme
  • HIMS Programme
  • Biomedical Engineering Programme

School of Post Basic Midwifery Gezawa

Post Basic Midwifery programme

 College of Midwifery Gwarzo

Basic Midwifery Programme

Postgraduate Medical School

  • Murtala Muhammed Specialist Hospital
  • Muhammed Abdullahi Specialist Hospital
  • Muhammadu Buhari Specialist Hospital, Giginyu
  • Other specialized and Specialists hospitals

8.2.0    BENEFITING SERVICES

The following are the services that can enjoy intervention from KHETFUND:

Malaria and Nutrition

The services that can enjoy from this category of intervention include:

  • State Malaria Elimination Programme
  • Nutrition Programme
  • Health Education, Communication, Training and Information Centre (HECTIC)
  • Vulnerable group programme (KSCHMA)
  • Free Maternal Healthcare/Accident and Emergency programmes (HMB)
  • Other Services

Free Maternal Healthcare Programme

All interventions for Free Maternal and Child Healthcare/Accident and Emergency Programme shall be channelled through the Kano State Free Maternal and Child Healthcare Committee.

Other Healthcare Services

Other Health Services like: Sickle Cell Disease, TB & Leprosy, Drugs Abuse, Vulnerable Groups, etc. shall benefit from KHETFUND under this category.  Benefiting services under this category shall access their benefit through the following institutions and groups in Kano State;

  • Kano State Task Force on Drug Abuse
  • PHIMA
  • Non-Communicable Diseases Control Programme for supply of Sick Cell drugs
  • Public Health Department (SMOH)
  • State Agency for the Control of AIDS
  • Kano State Contributory Healthcare Management Agency.

 

9.0       AUDITING

9.1 Auditing of the KHETFUND

KHETFUND shall operate two types of audit mechanism “Internal” and “External” Audit both as independent appraisal process to be governed by relevant audit rule and regulations for examining, investigating and verifying the financial transactions and statements of the KHETFUND.

9.2 Internal Auditor

There shall be an internal auditor with an independent appraisal activity within KHETFUND for the review of accounting, financial and other operations as basis for services to management. It shall be carried out by a designated internal auditor to be posted by the relevant government agency.

9.3 Objectives of the KHETFUND Internal Audit

  • Determining the adequacy of the KHETFUND of internal control
  • Investigating compliance with the existing KHETFUND financial policies, laws and other financial regulations.
  • Checking the adequacy of monthly KHETFUND books.
  • Verification of the physical existence of assets and liabilities.

9.4 Functions of Internal Auditor

The duties and responsibilities of KHETFUND internal Auditor:

  • Pre-payment audit shall be carried out before any payment is effected for any services provided to and or on behalf of KHETFUND by any party.

 

  • Internal auditor shall evaluate the extent to which management has achieved economy, efficiency and effectiveness and adhered to laid down rules and regulations.

 

  • Post-payment audit shall be carried out after payment for goods and services to and or on behalf of KHETFUND has been effected ‘to complement the prepayment audit and ensure that disbursements take place in consideration of KHETFUND interests and policies.

 

  • Internal auditor shall conduct vouching audit to check the relevance and adequacy of the supporting documents of all transactions. In doing that, he shall have access to all the receipts, vouchers, books and all other documents that he will need to form his opinion.

 

  • Internal auditor shall conduct a verification audit exercise to review and confirm the existence and ownership of the assets. This should be undertaken by physical asset verification and review of evidence of ownership.

 

  • The Internal Auditor is expected to render ‘exception reports’ on continuous basis on the financial activities of KHETFUND to the Executive Secretary.

 

  • Vouching of payroll and third party claims.

 

  • Auditing of store movements and records.

 

  • Conducting internal investigations and evaluation for management.

 

  • Constant review and appraisal of the existing internal control measures.

9.5 External Audit

The board shall appoint and determine the remuneration of the external auditors of KHETFUND annually with recommendation of the state Auditor General. The external auditors shall audit financial records of KHETFUND.

 

9.5.1 Functions of External Auditor

The functions of external auditor are to ascertain whether:

  • The managers of KHETFUND have carried out the activities authorized by the board in conformity with the best accounting standards and principles.
  • The programs and activities are conducted in an effective, efficient and economic manner and in compliance with the requirement of ethical standards.
  • Funds, property and personnel are adequately controlled and utilized.
  • All monies collected are properly accounted for.
  • The accounting system complies with prescribed principles, standards and requirements.

9.5.2 External Auditor`s Report

  • There shall be an audited financial report of the KHETFUND every year
  • The external auditor shall prepare report and a copy of the report shall be submitted to the board not later than 30th June of every succeeding year.
  • Copy of the report shall be forwarded to the Governor through the Commissioner of health.

 

10.0 MISCELLANIOUS

For the purpose of clarity KHETFUND shall be judiciously utilized. Other provisions not explicitly outlined in the foregoing proceedings are but not limited to the following:

10.1 Accounting Officers Special Responsibilities:

Any person charged with financial transaction shall strictly adhere to the accounting procedures of utilizing KHETFUND as contained in the operational guideline for accessing and utilizing KHETFUND.

10.2 General duty of Officials of benefitting Agencies/Institutions:

  • All funds released from KHETFUND must be used for the purpose(s) it is intended for and must be deposited into a dedicated account for KHETFUND and not any other account.
  • All Expenditure to be incurred must be channeled properly and approval granted by the relevant authority before the expenditure is incurred.

10.3 General Receipt Requirement:

  • All expenditure made must be evidenced by a genuine receipt where applicable.
  • The KHETFUND may decide to develop mechanism for authenticating or validating cash receipt electronically.

10.4 Consultancy Services

KHETFUND can engage the services of consultants to perform specific tasks and duties related to program design (including proposal development) and delivery and in some cases administrative and financial management support. For a consultant to be engaged, the following procedure may be followed:

  • The management must study and be satisfied by the justification as to the desire for consultant to be engaged; this includes the anticipated impact of the services and resources available before final approval.
  • The profile of the consultant must be submitted and it should include proof of similar work for reputable organizations.
  • At least two references are required.
  • Evidence that the consultant can legally work in Nigeria where such is required, needs to be provided.
  • Payment for consultancy services should be in line with the corporate rates; however, that can be negotiated depending on prevailing circumstances.
  • There should be an advertisement for expression of interest from prospective consultant(s).

10.5 General duties of officials of benefitting Agencies/Institutions:

All fund released from KHETFUND must be used for the purpose(s) it is intended for and must be deposited into a dedicated approved account.

All Expenditure to be incurred must be channeled properly and approval granted by the relevant authority before the expenditure is incurred

10.6 General Receipt Requirement:

  • All expenditure made must be evidenced by a genuine receipt.
  • All working advances are subject to all other standard payment control and principles.

10.7 Lapse of Authority:

There should be approval for all disbursement except for operational cost within the approval limits of the management or board.