Auditor-General flags N124bn contracts across MDAs

The Auditor-General for the Federation has uncovered contract and procurement irregularities valued at N124.12bn across several Federal Government Ministries, Departments and Agencies.

The infractions ranged from irregular contract awards and violations of procurement due process to payments for jobs and contracts that were not executed or were not properly executed.

The findings were contained in the Auditor-General for the Federation’s 2024 Annual Report on Non-Compliance/Internal Control Weaknesses in MDAs of the Federal Government for the year ended December 31, 2024.

The report, dated July 17, 2026, was transmitted to the National Assembly in accordance with constitutional provisions governing the audit of public accounts.

An analysis by Sunday PUNCH of three contract-related findings in the report showed that N76.96bn was linked to irregularities in the award of contracts, N19.91bn involved contracts awarded in violation of due process, while another N27.25bn was paid for jobs or contracts that were not executed or were not properly executed.

The biggest component was the N76.96bn identified as irregularities in the award of contracts by 29 MDAs.

The Auditor-General cited Paragraph 2921(i) of the Financial Regulations 2009, which provides that, except where exempted under the Procurement Act, procurement of goods, works and services should be conducted through open competitive bidding.

The regulation also requires contractors and suppliers to be subjected to the same conditions, including uniform bid submission formats, deadlines and predetermined evaluation criteria.

“The sum of N76,958,057,980.52 was the amount of irregularities in the award of contracts by 29 Ministries, Departments and Agencies,” the report stated.

The National Population Commission accounted for the highest amount, with N10.97bn worth of contracts flagged under the category. At the other end, the Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development recorded the lowest amount of N5.91m.

In another finding, the Auditor-General said 15 MDAs awarded contracts worth N19.91bn in violation of procurement due process.

The report cited provisions of the Public Procurement Act 2007 that hold accounting officers and officials of procuring entities responsible for compliance with the law. It also referenced the requirement for a procuring entity to obtain the approval of the appropriate authority before making an award.

“The sum of N19,908,516,621.74 was the amount of contracts awarded in violation of procurement due process by 15 Ministries, Departments and Agencies,” the audit said.

The National Agricultural Land Development Authority accounted for N14.70bn, the highest amount identified under the category and about 74 per cent of the total. The Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development had the lowest amount at N18.58m.

The audit further raised concerns over N27.25bn paid by MDAs for jobs or contracts that were not executed or were not properly executed.

It cited Paragraph 708 of the Financial Regulations 2009, which states, “On no account should payment be made for services not yet performed or for goods not yet supplied.”

The regulations also require payment vouchers to contain details and relevant supporting documents, while government officials responsible for expenditure are required to exercise due economy in spending public funds.

According to the report, “The sum of N27,252,254,217.24 was paid for jobs/contracts not executed by Ministries, Departments and Agencies (MDAs).”

The National Institute of Construction Technology and Management, Uromi, Edo State, had the highest amount at N11.36bn, representing about 42 per cent of the amount flagged.

The Federal College of Land Resources Technology, Owerri, Imo State, recorded the lowest amount at N8.59m.

The Auditor-General classified the findings among the cross-cutting issues identified during audits of federal agencies. It defined such issues as recurring cases of non-compliance and systemic internal-control weaknesses found in at least four MDAs.

According to the report, the findings point to “pervasive control deficiencies and institutional lapses” that cut across individual agencies and pose significant risks to public financial management, accountability and service delivery.

The report said that drawing attention to the recurring infractions was intended to assist the Public Accounts Committees of the National Assembly in strengthening oversight, enforcing accountability and preventing a recurrence of the violations.