One of the basic functions of government in any country is to provide quality and effective health care services to its citizens. For the health care services to be effective and efficient, it must be adequately funded, and the fund must be adequately utilized devoid of fraud and corruption. Funding of health care sector in Nigeria is still face with enormous challenges that must be overcome if quality and effective health care services is to be made available to the people. The health of people in country directly affects the development of the country.
This is because according to the World Health Organization (WHO, 2005) 50% of economic growth differentials between developed and developing nation is attributable to ill health and low life expectancy. So for a country to be developed, it has to spend a high proportion of its Gross Domestic Product (GDP) on health care.