Case Studies

State internally generated revenue in Nigeria fails for structural reasons rather than technical ones. Multiple agencies collect against separate revenue heads, each with its own receipting and its own designated account, and no shared identifier ties a payer’s obligations together. The consequence is that an administration can rarely state with confidence what was assessed, what was collected and what reached the treasury, and reconciling the three is a manual exercise performed long after the fact.

We delivered a consolidated revenue platform for Gombe State covering assessment, demand notice generation, collection across payment channels and reconciliation back to the state’s accounts. The platform holds the revenue schedule as configuration rather than as code, so a change to a rate or the introduction of a new revenue head is an administrative action taken by the state rather than a change request raised with us.

The engagement is notable for how it was handed over. The entire platform ships as a containerised stack carrying its own database and configuration, which means the state, an auditor or a future supplier can reproduce the exact running environment from the repository alone. That was a deliberate decision against our own commercial interest: it makes the state genuinely able to leave. We think a client who is free to go is a better client than one who is trapped.

Nigerian microfinance banks hold a core banking licence and a core banking system, and very often have no practical way to put a modern application into a customer’s hand. Licensing a channel platform per bank is unaffordable at their scale, and commissioning a bespoke build per bank is worse, because each one then carries its own security posture, its own integration defects and its own maintenance burden.

We built a single multi-tenant middleware that sits between customer channels and the core banking system, and we run four licensed banks on it: Ultra Pay Microfinance Bank, Tudun Wada Microfinance Bank, Kura Microfinance Bank and Quantum Microfinance Bank. Each bank is isolated at the database level with its own secrets, its own branded portal and its own institution code for inter-bank settlement. They share one codebase, one deployment pipeline and one security posture, which is what makes the economics work.

The platform handles tiered know-your-customer onboarding to the Central Bank of Nigeria model, account services, intra-bank and inter-bank transfers with name enquiry, loan products with amortisation schedules and loss classification, and outbound webhooks that are signed and retried with dead-letter handling. Every state-changing operation writes to an append-only, hash-chained audit log. That last decision was taken early and it is the one we would defend hardest: a bank that cannot reconstruct exactly what happened cannot answer its examiner, and an audit trail that can be edited is not an audit trail.