Twenty-four ministries, departments and agencies (MDAs) spent a combined N135.37 billion on store items in 2024 without evidence that the goods were received or entered in the relevant store ledgers, according to findings highlighted by the Socio-Economic Rights and Accountability Project (SERAP) from the Auditor-General for the Federation’s 2024 report.
The audit finding raises concerns over documentation and accountability in government procurement, as the absence of evidence of delivery or ledger entries makes it difficult for auditors to establish whether the procured items were actually received and properly accounted for.
SERAP disclosed the findings in the latest edition of its “Auditor-General Watch,” saying it would continue to draw public attention to significant issues contained in the Auditor-General’s report and demand accountability.
The largest amount cited involved the National Population Commission (NPC), Abuja, which reportedly spent N131.56 billion on store items in 2024 but could not provide evidence that the items were received or taken on ledger charge.
The National Institute for Policy Studies, Abuja, was also cited over N890,000 spent on store items for which auditors reportedly found no evidence of receipt or entry in the store ledger.
Store ledgers and related documentation are important controls for establishing that goods purchased with public funds have been delivered, recorded and subsequently accounted for.
The Auditor-General also flagged billions of naira in expenditures for which supporting documents were reportedly unavailable.
According to SERAP, 21 MDAs collectively spent N37.08 billion without the relevant supporting documents. The National Cash Transfers Office (NCTO), Abuja, accounted for N33.75 billion of the expenditure highlighted under the category, while 10 other MDAs were reported to have spent a combined N5.64 billion without supporting documentation.
The Medical Laboratory Council of Nigeria, Abuja, was separately cited over N11.84 million allegedly paid without supporting documents.
The findings involving the NCTO are particularly significant because the agency administers government cash-transfer programmes targeted at vulnerable Nigerians.
SERAP had previously highlighted other findings involving the NCTO in the same 2024 Auditor-General’s report, including concerns over cash transfers and the documentation supporting such payments.
Recent reports citing the audit said the NCTO made N33.75 billion in cash transfers to 3,295,207 households across 35 states in 2023, with auditors raising concerns about documentation required to authenticate the payments.
However, the audit observations should not be interpreted as a determination that funds were stolen. An audit query or observation generally points to an accountability, documentation or internal-control deficiency requiring explanations, supporting records, reconciliation or corrective action.
The latest SERAP publication also highlighted concerns over restricted access to government records and projects.
According to the organisation, six MDAs denied auditors access to project documents, records and projects with a combined value of N83.34 billion.
The University of Lagos, Akoka, was separately cited over the denial of access to project documents, records and projects valued at N29.60 billion.
The inability of auditors to obtain relevant documents or physically verify projects can limit the effectiveness of public-sector auditing, particularly where substantial public expenditure is involved.
SOURCE: Independent
