Tag: Auditor-General

• The project coordinator was awarded a contract of $366,160.00 in which the sum of $192,408.00 was paid.
• The Nigerian High Commission officials were indebted to the fund to the tune of $552,629.00 as at the time of audit in October 2015.
• The fund was invested in fixed account and yielded accumulated interest of $147,831.89 which was withdrawn and cannot be accounted for.
• The balance in the account as at the time of audit in October 2015 was $2,890,656.51 credit.
• As at the time of inspection, there was no evidence of Memorandum of Understanding (MoU) between Nigeria and Haiti Government for the construction of the school. More so, the location of the school was not affected by earthquake in 2010. Therefore the purpose in which the money was given cannot be achieved.

Recommendation

• All parties involved should be made to account for withdrawals of accumulated interest of $147,831.89 and the Mission to pay back the sum of $552,629.00 owed to the Haiti Fund.
• The contractor should refund excess money paid by non-performance since the work was only 12 per cent completed and 50 per cent contract sum already paid which amounted to $1,166,710.44.
• The Ministry of Foreign Affairs should not continue the project without Memorandum of Understanding (MoU).

Ecological Fund Office

• N305,574,973.00 contract for the establishment of Cactus Opuntia Plantations in Jigawa, Katsina, Kebbi, Borno, Kaduna and Niger award in support of Afforestation Initiative was not done;
• Unauthorised compulsory deduction of 2.5 per cent of contract sums for project administration running into billions of naira and shared by the Ecological Fund Office and the executing agency (Ministry/Parastatals) in the ratio of 60:40 has no circular or law backing it.

Contract for remediation works at Warri Refinery and Petrol Chemical Company was overpaid by N259,875,000.00.

A total of N3, 850,000,000 was disbursed to Lagos, Ogun, Kebbi, Sokoto as grants for undisclosed reasons and charged to capital vote in 2010. Despite repeated demands for payment vouchers, they were not provided. We could not verify the nature of grants.

Nigeria Railway Corporation

• Contract for designing, installation and commissioning of modern signalling and communications from Port Harcourt to Maiduguri was awarded for N5.62billion and later reviewed upward to N10.38billion (a difference of N4.76billion.) Other additions like “Provide for Performance Bond or Indemnity, provision of rented and furnished accommodation for one (1) expatriate consultant, etc amounted to N368,500,000.00. Unpaid taxes on the contract wasN518,753,214.46.
• Contract for the rehabilitation of railway, tract network Port Harcourt to Makurdi 463km awarded to a company incorporated in Ankara, Turkey at N19.165billion after the company gave a discount of four per cent of the original contract sum of N19.963 billion. However, valuation of work done was based on the tender documents of N19.963 billion instead of N19.165 billion. It therefore means an overpayment of N798,550,093.23.
• N339, 000,000.00 provisional lump sum inserted without breakdown and others.
• Another contract for rehabilitation of railway track Makurdi to Kuru including spur line to Jos, Kafanchan to Kaduna junction (1016km) awarded at N24, 451,091,626.97. Additions like “Provide for performance Bond or Indemnity, Provisional Lump sums not broken down totaling N353, 505,000.00. Unpaid taxes were N1,222,584,581.35
• Contract for consultancy services for rehabilitation for Nigerian railway tract network was awarded at a fee of $2,085,627.40. The contract has been reviewed upward twice to $5,615,836.13 and thereafter to $7,723,794.13 These increase were inclusive of VAT/WHT which amounted to $772,379.41.
• WHT/VAT (NRC) N53,086,422.43
• Another WHT included in contract sum of N12,293,390,000.00 was N614,669,500
• Another WHT included in N12,167,826,578.67 contract was N608,391,328.93

Nigeria Ports Authority (NPA)

• Contract for the rehabilitation and expansion of the Headquarters Building worth N5.1billion. Provisions were made for preliminaries preambles and 10 per cent contingency etc amounting to N541, 035,057.00

* Another contract for the rehabilitation of Quay wall and Quay Apron at Tincan Island Port was first awarded at a cost of N2.6 billion and later reviewed upwards to N3.655 billion.  Other addition of allowance/provision for import duties, Customs & Excise, service to engineers, Supervision activates, projects Vehicle, project management contingency all totaling N239,745,143.00 were included in the contract sum N239,745,143.00

Petroleum Equalisation

Fund (PEF)

Acquisition and payment of a N3,630,000.00 property (PEF) Head Office Building at Kado District without Certificate of Occupancy (C of O).

Federal Polytechnic, Ekowe

• Award of N130,643,415.93 contract for medical equipment procurement and installation without evidence of recourse to due process and contract agreement.
• Payment of N189,000,000.00 to three different contractors for undisclosed service.

Federal Ministry of Tourism, Culture & National Orientation Eighteen payment vouchers for amounts totaling N103,566,118.00 were no produced for audit examination despite repeated demands.                      Nigeria Security and Civil

Defence Corps (NSCDC)

Headquarters, Abuja

• Deductions for PAYE Federal Housing Loans Board and National Housing Fund (NHF) from salaries of officers and men of the Corps claims to have been remitted to these agencies could not be verified for lack of available evidence or records. •Records for N93,328,942.98 payment of insurance premiums were not made available for audit as at the time of audit inspection in April 2015.
• Payment of N104,080,777.02 to various brokerage firms for renewal of insurance policy for cover of the Corps vehicles, assets and personnel were made. However, supporting documents, insurance computation sheets, schedule of assets insured, list of officers assured and insurance policy cover indemnity file were not produced on demand.
• Payment of N31,211,000.00to insurance Brokers for insurance service was made to firms not registered with Insurance Commission for insurance business and therefore not eligible for patronage

Nigerian Prisons Service,

Headquarters, Abuja

• The sum of N32,585,276,601.12 was released for payment of Personnel cost, while a total sum of N32,342,256,504.58 was expended for the year 2014. Unspent balance of N243,110,096.89. No evidence that is was paid back to chest.                      •PAYE of N2,036,758,177.75 was deducted and said to be remitted to Federal Inland Revenue Service Evidence of remittance not produced for audit confirmation.

National Industrial Court

of Nigeria

• Payment of N22, 874,798.75 as insurance premium to two insurance brokers for motor vehicles, fire and Special Perils and Burglary insurance, their policies were not produced. The two brokers had no valid licenses as at July 2014.
• Another 35 payment vouchers of N47, 865,885.96 were raised and paid as premium to insurance brokers and insurance companies. Insurance premium and renewal endorsements for the insurers were not presented for examination.

Revenue Audit Department

Federal Roads Maintenance Agency (PAYE) N69,244,021.60; (IGR)       N5,285,000.00 and (VAT/WHT) N1,417,390.00

Nigeria Institute of Oil Palm Research Benin (IGR 25 per cent)             N7,959,468.48

National Orientation Agency

(WHT/VAT) N8,996,512.70 and wrong deduction of WHT (10-5 per cent) N1,360,902.50.

Cocoa Research Institute

of Nigeria

(Compensation while on strike) N6,768,797.00 and VAT/WHT N13,803,425.60

Nigeria Export Promotion Council, Abuja

VAT/WHT N3,823,230.72;under-deduction of WHT N2,021,850.00; WHT/VAT purported to have been remitted     N39,960,311.20;  WHT/VAT/PAYE N78,808,981.44; IGR (25 per cent) N8,808,121.75; Outstanding loans N27,461,769.00; Illegal transfer not accounted for N246,191,108.39; WHT/VAT N19,199,447.14 and under-deduction of taxes N2,728,015.15.

National Steel Raw Materials Exploration Agency VAT/WHT N17,006,044.14 and 25 per cent of IGR N15,395,825.00

Raw Materials Research and Development Council

Under-deduction of VAT/WHT (I2,832,250.06) and  unremitted VAT/WHT balance (N10,250,129.22

Nigeria Educational Research and Development Council

WHT/VAT (N22, 671,111.47) and WHT/VAT (N6,606,988.830).

Nigeria Communication and Satellite Limited

25 per cent of IGR $66,400.42 (about N26,027,034.92); VAT/WHT (N90,678,690.43) and unspent balance for 2013 (N2,298,612.42).

Federal Airport Authority

of Nigeria

Federal Airport Authority, Ikeja

WHT/VAT (N331,877,507.23).

Nnamdi  Azikwe Airport, Abuja

Accrued revenue against some organisations N2,847,004,656.25

Kaduna Airport 

N259,176,193.50 and        $2,277,473.71 outstanding against organisations.                                                          Upper Niger River Basin Development Authority, Minna

Outstanding VAT/WHT (N17, 618,087.36).

• Apapa Micro and Small Tax Office, Lagos

Company Income Tax (CIT) 130 companies (N27,937,753.32);

• Isolo Micro and Small Tax Office, Lagos

VAT/WHT/EDT (N97,152, 040.19);

• Yaba Micro and Small Tax Office, Lagos

Companies Income Tax accrued/VAT/EDT (N60,249,464.71);

• Onikan Micro and Small Tax Office, Lagos

VAT                     (N38,022,449.62), WHT (N13,904,847.70) and EDT (N119,698.14);

• Large Tax Office, Agidingbi, Ikeja, Lagos

CIT      (N254,761,741.67), EDT (N44,083,011.06), WHT (N57,349, 013.86), Capital Gain Tax (N33,455,577.48) and VAT (N32,035, 573.79);

• Government Tax Office, Agidingbi, Ikeja, Lagos

WHT (N357,460,164.84) and VAT (N435,679,434.93);

• Ilupeju II Micro and Small Tax Office, Lagos

CIT      (N27,424,826.69) and EDT (N5,541,116.28);

• Agege Micro & Small Tax office, Lagos

CIT      (N5,461,460.00);

• Broad Street Micro & Small Tax office, Lagos

CIT (N106,178,039.85), EDT (N10,803,161.14), VAT (N42,904, 038.00) and WHT (N6,661,693.00);

• Ajah Micro & Small Tax office, Lagos

CIT (N20,569,146.46), EDT              (N8,311,132.88) and VAT (N27,595, 565.27);

• Bar Beach Micro & Small Tax office, Lagos

CIT      (N75,898,325.45) and WHT (N2,297,840.92)

• Individual & Enterprises Income Tax office

Central Business District, Abuja

PAYE (N169,061,742.43)

Nigerian Export Promotion Council

VAT & WHT (N19,199,447.14) and under-deduction of VAT/WHT (N2,728,015.15);

• Federal Housing Authority

VAT/WHT/PAYE deducted but not remitted (N741,483,690.16), VAT/WHT not  deducted from (N526,251,548.89), contract during 2014 and 2013 financial year (N49,744,767.10), debt recoverable from CITEC (N300,000,000.00).

Some contractors from Soft Alliance Ltd have access to the database and the ability to set up new users to change live data and could not easily be identified.

The password controls for access to IPPIS are not adequate (this is important as access can be undertaken remotely via the internet), for example

• Password do not expire after 90 days, so officers could use their password after leaving the service.
• Some user names and passwords were shared by several users.
• Users cannot necessarily be adequately identified as the user name is just “Consultant’ or ‘Technical”.
• There is no restriction on the number of sign-on attempts.
• There is no minimum password length.

The audit trail for IPPIS has not been enabled. As a result, it is not always possible to trace which user made particular inputs or changes (for example fraudulent transactions cannot be traced to a particular user)

Application controls have not been activated in IPPIS to ensure, for example, that;

• Gross pay is input from salary and allowance tables, rather than the actual amounts being input directly.
• Completeness checks are not activated to ensure that all necessary data has been entered, for example, bank account number, grade level and job title.
• Duplicate checks to check, for example, that bank account numbers or employee numbers are not used by more than one payee.
• Reasonableness checks not activated so that an officer age less than 18 years or more than 60 years can still be paid.
• User profiles are not adequately restricted, so for example, an officer in one MDA can amend the payroll date for other MDAs. (iv) The ability to create new users on the system is not adequately protected and restricted to a few, “Super users”
• Changes to date of birth and date of first appointment are not adequately controlled.

As a result of these deficiencies in the controls, audit identified the following potential overpayments;-

• Nearly 300,000 payments totaling N330 million where the gross pay differed from approved salary scale.
• Double payments of nearly N30 million in September-December, 2011.
• Forty (4) payees were paid a total of over N12 million each month, but were not included in the nomial role of the relevant MDA.
• 152 officers on IPPIS did not have personnel files in their relevant MDAs.
• 193 payments of more than one million naira each were identified. N193m
• 1,163 payments were made to 596 employees without income tax deductions (from April 2012 and September 2013).
• Nearly 2,000 employees had no pension deductions and definitely, they were not Federal Government workers.

Unless there are checks and balances, the syndrome of ghost works will continue.

Will the National Assembly, whose leadership has been indicted in the damning audit report submitted to it on Monday by the Auditor-General of the Federation (AGF), have the courage to do a thorough job?

Can they be the judge in their own case?

These questions are to wait for answers until the Clerk of the National Assembly (CNA), Salisu Maikasuwa lays the 16-page 2014 Audit Report on the table for consideration by both chambers of the National Assembly, through the Public Accounts Committees of the Senate and House of Representatives.

Not a few Nigerians believe the lawmakers cannot do justice to the report. The National Assembly paid N9.5 billion without raising payment vouchers, an act classified as a violation of financial regulations.

The report contained unremitted government earnings involving Ministries, Departments and Agencies (MDAs), embassies and foreign missions, Office of the National Security Adviser (ONSA), National Assembly and the Nigerian National Petroleum Corporation (NNPC) among others.

According to the shocking report, the NNPC failed to remit N3.3 trillion to the Federation Account Allocation Committee (FAAC) at its January 2014 meeting as required by law.

Some $235.6 million, being accruals from gas sale to the Nigerian Liquefied Natural Gas (NLNG) was allegedly not paid to the Federation Account but transferred to some ‘Coded’ Accounts that were not disclosed.

It was alleged in the report that N36.4 billion was diverted to ONSA instead of releasing the funds to Water Resources for the rehabilitation and construction of dams. The report also said there were no records to verify the billions of naira released to procure hand sanitizers for some strategic schools and the payment of subsidy on fertilizer in agricultural programmes.

The CNA is expected to send the report to the Senate President and House of Representatives Speaker for consideration after which appropriate sanctions are expected to be recommended for any erring MDA to serve as deterrent.

Already, the AGF has written in the report that the leadership of the National Assembly erred by disbursing N9.5 billion without raising payment vouchers.

Below are the highlight of the report.

Irregular payments from

specialfunds set aside for

special programmes

and projects use

Total payments amounting to N73, 547,759,436.60 were made contrary to the established purpose of the funds.

• N36, 432,423,968.73 released to the Office of the National Security Adviser for the rehabilitation and construction of Dams instead of the Federal Ministry of Water Resources;
• N2, 894,531,250.00 spent for the procurement of hand sanitizer for schools and critical public places;
• N31, 324,952,239.87 subsidy payment on fertilizer and youth employment in Agricultural programmes;
• N2.395,851,978.00 payment for Group Life Assurance Premium for Armed Forces Budget in 2013 without cash backing;
• N500,000,000.00 payment for schools Agricultural programmes. These were at variance with the purpose of the fund. No evidence of these lines of expenditure in the 2014 Appropriation Act. They were not budgeted for.
• Withdrawal from 25 per cent Husked Brown Rice levy as loan given to Independent National Electoral Commission (INEC) to finance 2015 elections;

* One per cent (N7,000,000,000.00) Comprehensive Import Supervision Scheme (CISS) Pool Levy withdrawn as loan given to INEC to finance 2015 elections. Expenditure is contrary to the purpose of the fund which is to fund the Destination Inspection Service Providers;

  (h)     Loan from 10 per cent Rice Levy to Nigeria Custom Service (NICS) to take care of urgent and critical needs:

Non-disclosure of Federal Government and Federation Accounts Foreign Reserves in the financial statements

The value of the Federal Government and Federal Account Foreign Reserves were not disclosed in financial statements as part of the assets of the Federal Government.

  Non-Accounting for one per cent Police Reward Fund

Direct deducation from the Federal Government shares in respect of one per cent (N5,199,864,234.84) Police Reward Fund. There no evidence of accounting for the utilisation of this fund.

Non-disclosure of N180,000, 000.00 expenditure of Subsidy Re-investment Programme (Sure-P) in the Consolidated Fund Statement.

Under-remittance of revenue from domestic crude oil sales by NNPC

From the examination of NNPC mandates to CBN on domestic crude oil sales and reconciliation statement of technical sub-committee of Federal Account Allocation Committee meeting held in January 2014 amount not remitted to FAAC was N3,234,577,666,791.35 as at 2104.

Transfer of $235,685,861.00

to Escrow Accounts

  Review of sales profile on sale of gas to NLNG was not paid to the Federation Account but transferred to some undisclosed Escow Accounts. Relevant documents were not made available for verfication.

Payment through NGL

funding account

Sales profile amounting to $346,211,227.00 on gas in respect of gas export sales due to federation were stated to have been paid and received through the NGL funding account.No statements or documents were made available to confirm the receipts as well as the utilisation of these payment made through the named account.

Nigeria Police Swift Operation Squad Moscow Road Port

Harcourt, Rivers State

• Two arms (AK 47 and pump action rifle) and 15 (7.02m) rounds of life ammunition, were reported lost to armed bandits but no action was initiated on Form 146 as required by Financial Regulation 2603(c).
• The under-listed arms and ammunition could not be traced to the armoury and did not reflect in the Movement Register. No explanation from the armourer indicating the location of those in possession of these arms and ammunition.

They are:Tokarov pistols (2); Stone guns (five); 7.62 x 39mm (4000); 9mm (200) and Tear Smoke Catridge (200).

Nigeria Police Force,

Plateau State Command, Jos

• Amounts deducted as PAYE January – December
• The audit examination of the Fire Arms Register revealed that a total of 12 fire arms were reported missing at various Police Divisions in the state. This has become major problem in the Nigeria Police Force. The rate of missing or snatching of police fire arms is alarming and need concrete efforts to be made to reduce this trend.

Ministry of Police Affairs

Payment of insurance cover for 13 helicopters and a Cessna Jet. The policy was to be executed by the consortium of three insurance companies to underwrite the risk. We could not find evidence to confirm that the sum was actually paid by the Insurance Broker to the insurers in compliance with Section 41(i) of the Insurance Act 2005.

Unretired advances

of N740,311,600.00                                                           •N47,979,758.00advances to 47 members of staff of the Ministry of Foreign Affairs were not retired;

• Federal Ministry of Health, N1,637,034,667.46 advances not retired;
• Federal Ministry of Special Duties and Inter-Governmental Affairs, three advances for N24,526,000.00 were yet to be retired in compliance with Financial Regulation 1405.
• Federal Ministry of Lands, Housing and Urban Development, N113,816,803.50 advances were unretired.

Federal High Court

• N44,428,125.00 advances were granted to 12 members of staff between March and December, 2014. These were not retired up to August, 2015; •N90, 588,425.00 were granted to 15 officers some in multiple forms as advances. Each exceeded the 200,000.00 limit authorised for procurement of goods and services. Treasury Circular

No. TRY/A2 and B2/2009, OAGF/CAD/026/VOL.1/188 of 09/04/2013;

• Eighty-four payment vouchers (PVs) amounting to N749,786,241.31 were not produced for audit examination and verification;
• Twenty-eight PVs raised and paid for various insurance premium and renewals between January, 2012 and December, 2014. Relevant documents as letter of engagement/award of N564,776,651.53 insurance contract to the insurance broker or insurance companies, schedule of staff/judges assured or insured were not produced for audit.

National Assembly, Abuja

Management

• Personal advances of N1,162,009,305.00 granted to 112 staff from recurrent votes and fife members of staff from general service vote from July to December, 2014 for various purposes.

*Payments were made without raising payment vouchers at the management department which is a violation of Financial Regulation 601.

Unremited taxes

• Police Service Commission, Abuja

N74,658,078.44 Value Added Tax (VAT) and Withholding Tax (WHT) in 2013 remained unremitted in 2015.

• Ministry of Petroleum

Resources

N29,367,344.82 unremitted taxes      •At Department of Petroleum Resources, Outstanding revenue of $743,648,242.45 to the Federal Government from 26 oil companies as at 31/12/13. Some of them are still in operation without any sanctions impose on them.

• At Nigeria Postal Services, N14,338,307.86 VAT/WHT not remitted to Federal Inland Revenue Service (FIRS). •At the Ministry of Niger Delta, N79,890,899.50 WHT/VAT not remitted

Lost of funds through illegal withdrawals               

N803,165,979.78 was withdrawn through three illegal withdrawals as follows: 03/09/2014 (N300,000,000.00); 17/09/2014    (N305,073,540.00) and 19/11/2014 (N198,092,339.78). The beneficiaries were not stated/indicated.

Payment vouchers not presented

PVs for N322,584,551.91 were not presented for examination despite repeated demands for them.

Foreign Missions

Embassy of Nigeria in Washington DC, USA.

The Embassy of Nigeria in Washington DC, USA realised $3,705,428. 00 (about N578,973,154.69) as Internally Generated Revenue (IGR) between 2012 and March 2015 but expended the whole amount on sundry  expenses.

The Nigeria Permanent Mission to the United Nations in New York

A 22-storey building housing the Nigerian Consulate General, The National Boundary Commission of Nigeria and the National Intelligence Agency (NIA). Located few blocks

 from the United Nations Headquarters, is grossly under-utilised. Meanwhile, the mission expends heavily on the payment of utility bills and maintenance. The property is fast deteriorating. Considering the fact that the property is strategically located, it’s fast deteriorating and under-utilised.

Recommendations

• That the property as a matter of urgency, be comprehensively rehabilitated before it becomes and eye sore and embarrassment to Federal Republic of Nigeria.
• That after rehabilitation, the un-utilised space be put up for rent to earn revenue for Nigeria.

Nigeria High Commission in Singapore

Purchase of Vessel (ship) named “Excellent Driver”. A Nigeria contractor was awarded a contract to purchase a vessel in Singapore on behalf of the  Ministry of Petroleum Resources for the purpose of training programme of the Petroleum Training  Institute (PTI), Warri, Delta State.

The Nigeria High Commission in Singapore was brought into the matter when the Ship was about to be re-sold in which the ambassador then intervened and stopped the selling of the vessel.

The Ministry of Petroleum Resources remitted part payment to the missions to settle outstanding debts and the balance to be remitted. Unfortunately the balance was not settled and the crew had abandoned the vessel. A delegation of the Ministry of Petroleum Resources visited Singapore in 2013, in which they agreed with parties involved on re-payment plan. But, up to the time of audit inspection in November 2015, no payment had been made to the vendors. The vessel had remained unprotected and floating in the dockyard for over five (5) years which no doubt had depreciated in value.

The cost of the purchased and how much was paid before the vessel was abandoned could not be ascertained, due to the fact that the contract was awarded without involvement of Nigeria mission.

Recommendation

There is the need for urgent investigation into the circumstance of the vessel purchased “Excellent Driver” and abandonment after five (5) years in the dockyard of Singapore. Since public funds had been committed without value. Parties involved should be made to account for the value of the vessel paid and ensure that the vessel “Excellent Driver” is brought to Nigeria to achieve the purpose for which it was purchased.

Nigeria High Commission, Kingston-Jamaica

The aftermath of Haiti earthquake in 2010 led the Nigeria Red Cross to coordinate fund-raising to assist victims in Haiti. The total sum remitted to Nigeria High Commission in Kingston, Jamaica was $4,902,006.16.

 The fund was primarily to finance a project in Haiti with a view to alleviate the suffering of the victims and promoting greater cooperation between the two countries.

The following facts relate to the fund operations:

• A Nigeria-based contractor was awarded a contract build school in Haiti at the area not affected by earthquake at the contract sum of $2,333,420.89, in which 50 per cent ($1,166,710.44) of the contract sums was advanced without due process.
• Physical inspection of the project revealed that the project was at foundation stage and not more than 12 per cent completion stage in October, 2015. Even though, execution suspended by the Ministry of Foreign Affairs.

THE forensic audit report on the Nigerian National Petroleum Corporation (NNPC) on the alleged missing $20 billion could not be released before President Goodluck authorised it because of special interest.

Auditor General of the Federation (AuGF) Samuel Ukura blamed the inability of his office to publish the report several months after PriceWaterhouseCoopers Limited completed investigations “because the Presidency has a great interest” in the report.

Presidential spokesperson Reuben Abati, 24 hours after President-elect Muhammadu Buhari vowed to revisit the audit report, released it on the order of President Jonathan “to demonstrate that the present administration has nothing to hide over the matter.”

The auditor general, in a response to a Freedom of Information (FOI) request by online medium Premium Times, blamed the long delay by his office in releasing the full audit report on the Presidency.

In response to Premium Times request for the document, days before the Presidency released it, Ukura said he was not in a position to release the report.

“After a careful review of the information, it is my considered opinion that the Presidency has a great interest in the information,” the auditor general said through his representative, Uche Okafor-Agbi.

He advised Premium Times to redirect its request for the report to the presidency, which had custody of the document.

“You may wish to channel your application accordingly,” Ukura said.

His letter was apparently dispatched to the online medium hours before the Presidency released the audit report, but it arrived at its office hours after the document had been made public.

Although the Constitution does not provide for the AuGF to submit audit reports to any arm of the Executive, but to the National Assembly, Ukura, on February 5, presented highlights of the report on the orders of the president.

Apparently deferring to the Presidency, he failed to forward the report to the National Assembly as demanded by the constitution.