National Council On Climate Change Records ₦460 Million Financial Irregularities Under Salisu Dahiru’s Tenure

Secrets Reporters 

The National Council on Climate Change (NCCC) recorded financial irregularities totalling ₦460,124,132.26 in its 2023 financial year, according to documents obtained by SecretsReporters.

The amount was contained in three separate examined findings involving payments made without supporting documents, expenditure without evidence of approval and failure to deduct and remit statutory taxes.

The largest of the findings was ₦329,314,334.00, which the document obtained said was paid without relevant supporting documents to establish the nature and validity of the transactions.

According to the financial review, the payments contravened Paragraph 603(i) of the Financial Regulations 2009, which requires payment vouchers to contain full particulars of the services rendered and be supported with relevant documents, including local purchase orders, invoices and timesheets, where applicable. The requirement is intended to ensure that government expenditure can be independently verified and that there is sufficient documentation to establish what public funds were used for.

In another finding, the Council reportedly made payments amounting to ₦107 million without evidence of approval. The financial review classified the issue under the provisions relating to irregular payments and called for the funds to be accounted for.

The Council was also found to have failed to deduct and remit ₦23,809,798.26 in statutory taxes, bringing the total amount involved in the three findings to more than ₦460 million. The tax-related finding raises concerns over the Council’s compliance with its statutory obligations concerning the deduction and remittance of taxes from applicable transactions.

The financial review recommendations require the Director-General to account for the affected sums before the Public Accounts Committee of the National Assembly, as well as recover and remit the relevant amounts to the Treasury. The Council was further directed to provide evidence of the remittances to demonstrate compliance with the recommendations.

At the time covered by the review, Dr. Salisu Mohammed Dahiru was the Director-General and Chief Executive Officer of the National Council on Climate Change. Dahiru served as the Council’s pioneer Director-General from 2022 until June 2024, meaning that his tenure covered the entire 2023 financial year examined by the review.

The National Council on Climate Change was established under Nigeria’s Climate Change Act, 2021, with responsibility for coordinating the country’s response to climate change and supporting the implementation of climate related policies and commitments.

The Council is currently headed by Mrs. Omotenioye Majekodunmi, who serves as its Director-General.

The findings raise questions about the Council’s financial documentation, approval processes and compliance with statutory obligations during the 2023 financial year, particularly given the volume of transactions for which the financial review said adequate records or approvals were unavailable.