Performance and Financial Management Officers (PFMOs)

Objectives

To Strengthen the implementation of BHCPF across the country at the PHC facility level.

Ensure transparency, accountability, and value for money in the utilisation of PHC facility financing.

Improve the performance and quality of services delivered by PHC facilities.

Effectively track financial and operational activities and investments in PHC facilities to generate data for reporting and decision making.

A major part of the BHCPF reforms is informed by fiduciary concerns of BHCPF implementation at subnational levels, particularly within BHCPF PHC facilities. It is therefore essential to establish a mechanism for routine monitoring and tracking PHC activities, service delivery, and financial expenditure. Part of this mechanism will involve the engagement and deployment of Performance and Financial Management Officers (PFMOs) at the local government area (LGA) level to support designated PHCs receiving decentralized facility financing (DFF) and/or capitation; and monitor both programme and performance. The engagement of PFMOs is a core fiduciary and performance strategy to strengthen BHCPF implementation, ensure accountability, value for money, and ultimately improve health outcomes.

A total of 774 PFMOs have been recruited, trained, and deployed by the NPHCDA to all LGAs. These officers will play a crucial role in the implementation of an enhanced monitoring and fiduciary framework within the reformed BHCPF programme including helping to build the capacity for improved performance by the PHC. They will be vital to the success and performance of facilities receiving federal financial transfers (or from other sources), supporting, monitoring, and tracking relevant PHC interventions and services in their assigned LGAs.

Key Responsibilities of PFMOs

The core responsibilities of the PFMO is divided into 2 categories i.e., Fiduciary and programmatic tracking and verification, alongside other responsibilities as may be assigned by the NPHCDA and other stakeholders.

Fiduciary Tracking and Verification

Track receipt of fund disbursement to the PHC (DFF, capitation and other sources)l.

Monitor and report expenditure for in-eligibility, including adherence to cash withdrawal limits.

Verify if reported income and expenses accurately reflect on-ground realities (e.g., checking if reported expenses for medication align with the actual stock of medications).

Implement corrective action plans based on performance and financial audits as directed by the NPHCDA.

Programmatic Verification

Monitor and report on the implementation of targeted interventions at the PHC level (e.g., PHC Revitalization, HRH deployment)..

Report on facility operational and programme readiness to receive BHCPF funding.

Data collection for routine updates of the PHC database (HRH, equipment, Infrastructure and services delivered etc).

Verify on reported utilization data and observed facility client traffic and report same for various services.

Verify PHC performance data based on assigned key performance indicators.

Additional Responsibilities

Participate in related surveys and PHC related activities within their assigned LGAs as directed by the NPHCDA.

By working closely with PHC facilities, PFMOs help maintain transparency, prevent mismanagement of funds, and ensure resources are used to improve health outcomes. They also assist in training facility staff on financial best practices and help facilities meet the standards set in the BHCPF guidelines. Ultimately, PFMOs serve as a bridge between state and local health systems, contributing to stronger governance and helping drive progress toward equitable, accessible, and sustainable healthcare for all Nigerians.

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Performance and Financial Management Officers (PFMOs)

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