FRSC Audit: Missing Vouchers, Irregular Vehicle Decommissioning Flagged Under Dauda Biu, Shehu Mohammed

SecretsReporters  

An investigation has uncovered over ₦41 million in financial and administrative compliance infractions, alongside irregularities in how the Federal Road Safety Corps (FRSC) handles its unserviceable patrol vehicles.

The four year audit window (2020–2023) captures the leadership of former Corps Marshal Dauda Biu, under whose tenure the majority of the reported missing vouchers, financial control breaches, and fleet write offs took place.

The audit flagged missing payment vouchers, non-submission of financial statements, misapplication of funds, and non-compliance with asset disposal protocols.

Non-Submission of Statements and Missing Vouchers

At the core of the financial queries is the Corps’s failure to submit audited financial statements for the review period, denying statutory oversight bodies standard annual accounting records.

The financial discrepancies documented across the audit period include: Missing Payment Vouchers: ₦21,803,531.17 in paid vouchers was never presented to auditors for examination, violating Paragraph 603(i) of the Financial Regulations 2009, which requires full supporting documentation for public disbursements.

Other Financial Breaches: ₦15,260,010.00 was tied to internal control failures within the agency’s financial management systems, Misapplied Public Funds: ₦2,923,897.60 was identified as spent outside its allocated budgetary purpose, E-Payment Policy Violations: ₦1,285,978.89 was disbursed in violation of federal e-payment guidelines designed to ensure traceable public transactions.

Irregular Vehicle Boarding and Asset Disposal

Beyond monetary infractions, federal auditors conducted physical inspections of FRSC’s asset holdings and uncovered procedural non-compliance in the decommissioning of unserviceable operational vehicles.

The audit revealed that patrol and emergency response vehicles were formally written off and boarded without following statutory asset-disposal procedures mandated under the Financial Regulations 2009. Auditors noted that failing to adhere to proper asset write-off channels impacts the operational capacity and fleet management of the safety corps.

The Corps is currently led by Corps Marshal Shehu Mohammed, who inherited the administrative responsibility to resolve the outstanding audit queries, recover misapplied funds, and submit the missing financial statements.