**How Nigeria’s Former Accountant General Illegally Accessed ₦10 Billion from NHIS Account: Insights from Ex-NHIS Head Usman Yusuf**

A recent scandal has highlighted Nigeria’s ongoing issues with corruption, particularly regarding the illegal withdrawal of ₦10 billion from the National Health Insurance Scheme (NHIS) account during Professor Usman Yusuf’s time as Executive Secretary. These withdrawals, executed without the necessary authorization, have sparked investigations by the National Assembly and anti-corruption agencies amid growing public anger over financial mismanagement.

Documents and testimonies submitted to the House of Representatives reveal that two unauthorized withdrawals of ₦5 billion each occurred from the NHIS Treasury Single Account (TSA) at the Central Bank of Nigeria (CBN) on December 28, 2016, and January 11, 2018. Notably, these transactions were made while Professor Yusuf was suspended.

These withdrawals lacked approval from NHIS officials, including Yusuf. Evidence indicates that they were executed by the Office of the Accountant General of the Federation (OAGF) in collusion with Ministry of Finance officials.

In response to the accusations, Professor Usman Yusuf has firmly denied any involvement, asserting that the NHIS, as a healthcare agency rather than a revenue-generating entity, should not have been obligated to meet revenue remittance standards. He maintained that NHIS funds were strictly intended for healthcare services for Nigerians and should not have been redirected to the Consolidated Revenue Fund (CRF). “The ₦10 billion was not missing from NHIS; it was deducted under the orders from higher authorities while I was not in office,” Yusuf stated.

In light of these developments, the House of Representatives has tasked its Committees on Healthcare Services, Finance, and Anti-Corruption to conduct a comprehensive investigation. The Minister of Finance, the CBN Governor, and the Accountant General of the Federation have been summoned to provide explanations regarding their involvement in these contentious transactions.

Lawmakers have voiced serious concerns about the matter, highlighting that such unauthorized withdrawals threaten the integrity of the Treasury Single Account system and erode public trust in the nation’s health institutions.

In addition to the ₦10 billion incident, Professor Usman Yusuf was arrested by the Economic and Financial Crimes Commission (EFCC) in January 2025 on unrelated charges. He faces five counts, including the alleged embezzlement of ₦90.4 million, misconduct in office, and awarding contracts to firms associated with his relatives without proper procedures.

One significant allegation involves inflating the NHIS ICT budget from ₦4.975 billion to ₦8.7 billion, along with contract awards to Lubekh Nigeria Limited, which reportedly employs his nephew as a director.

Yusuf has denied all allegations and was granted bail in February after spending several weeks in EFCC custody. His trial is still pending.

The NHIS scandal underscores the fundamental issues within Nigeria’s public financial management. Experts warn that without a systemic push for accountability and transparency, the already underfunded and strained health sector will continue to experience significant financial misappropriation.

As investigations progress, Nigerians are not only keen on the outcome of Yusuf’s trial but also on accountability from the Accountant General’s office and the Ministry of Finance. The critical question remains: who authorized the withdrawals, and will there be consequences for those involved?