The Auditor-General of the Federation has uncovered massive financial irregularities amounting to over N6 billion within the Presidential Amnesty Programme (PAP), including payments for non-existent students and breaches of financial regulations.
The findings, detailed in the Auditor-General’s Annual Report on Non-Compliance and Internal Control Weaknesses, shed light on the diversion and mismanagement of public funds between 2020 and 2021.
Breakdown of Irregular Payments
According to the report, N1.53 billion was paid as tuition fees to various universities without the necessary supporting documents, including admission letters, payment evidence, and receipts. This payment contravenes Paragraph 708 of the Financial Regulations (2009), which prohibits payment for services not yet performed or goods not yet supplied.
The regulations also mandate that all vouchers include full particulars of each transaction to facilitate proper auditing. The audit revealed widespread non-compliance with these provisions.
“The sum of N1.53 billion was paid to various universities as tuition fees for students under PAP, but relevant supporting documents were not attached to the paid vouchers,” the report stated.
In addition, N3.62 billion was raised without internal audit checks, with PAP authorities failing to provide explanations for non-compliance. The report cited this lapse as a major cause of unapproved payments and losses of public funds.
Additional Anomalies
The report highlighted further financial mismanagement, including:
N1.3 billion approved and paid without raising proper payment vouchers.
N29 million granted as cash advances to officers for procurement beyond the approved limit of N200,000, with multiple advances issued without retiring previous ones.
N87.7 million spent on store items without evidence of recording the purchases in the store ledger.
“Some officers were granted multiple advances without retiring previous ones, contrary to the extant regulations,” the report noted.
Auditor-General’s Recommendations
The Auditor-General has recommended that PAP management justify these payments to the National Assembly and recover the mismanaged funds. It further urged PAP to remit the recovered funds to the national treasury and provide evidence of compliance to the Public Accounts Committees.
It also called for the enforcement of sanctions prescribed in Paragraph 3106 of the Financial Regulations (2009) regarding irregular payments.
Despite the serious allegations, the report noted that PAP management has so far failed to respond to the findings or implement corrective measures.
The Auditor-General’s findings underscore the urgent need for stronger oversight and stricter compliance with financial regulations to prevent further misuse of public funds.
