TABLE 2.

Summary of Emergent Themes and Subthemes From the Findings Across 3 Financing Functions in Nigeria

Health Financing Functions	Themes	Subthemes
Revenue generation	Budget	Low budget size
		Unpredictable release of approved funds
		Nonimplementation of earmarked funds by states
		Lack of geographic prioritization
		Weak engagement with Ministry of Finance officials
	Donor funding	HIV response is donor driven
		Donor funding is declining
	Private-sector financing	Existence of HIV Trust Fund could increase private-sector investment
	Philanthropic contribution	Zakat seen as opportunity to fund vulnerable PLHIV
		Philanthropic aid/adoption of PLHIV enrolled in SHI schemes
Pooling and fund management	Donor coordination	Lack of harmonization, weak partner coordination, and lack of a clear transition plan
	SHI scheme	Existence of national guidelines
		Slow integration of HIV into SHI schemes
		Fear of cost of HIV treatment
	Basic Health Care Provision Fund	HIV services not provided as specified in benefits
		Benefit specification excluded HIV agencies and programs
Purchasing	Community-led interventions	Key populations targeted using one-stop shops
		Unwillingness to sustain one-stop shops
		Reluctance to financing community-led interventions from government budgets
	Efficiency of purchasing	Slow decentralization of HIV treatment to primary health facilities
		Private providers enrolled in SHI schemes to provide HIV services
		Government spending delinked from results

Abbreviations: PLHIV, people living with HIV; SHI, social health insurance.