Abstract
NHIS has become a key means of ensuring accessibility to improved health care delivery in many countries. Indebtedness on the scheme to the public hospitals are high on the accounts receivable structure and its payments are delayed sometimes over six months. Accounts payables of same hospitals continue to increase to points of threatening service delivery from such facilities. The study analysis the relationship between debts of NHIS to hospitals by way of proportion of the debt, accounts receivable balances and accounts receivable periods of NHIS debts; on the accounts payable balances and accounts payable periods and realises that, the NHIS debt settlements by way of amounts, its period of days of payment and its structure affects hospitals ability settling its payables in amounts and on time, thus affecting the delivery of quality health service.