….N76.96bn Contracts Irregularly Awarded, N19.9bn Breached Procurement Rules
….Audit Report Flags N27.25bn Payments For Unexecuted, Poorly Executed Jobs
Daud Olatunji
The Auditor-General for the Federation has uncovered contract and procurement irregularities involving N124.12bn across several Federal Government Ministries, Departments and Agencies.
The infractions, contained in the Auditor-General for the Federation’s 2024 Annual Report on Non-Compliance/Internal Control Weaknesses in MDAs, ranged from irregular contract awards and breaches of procurement procedures to payments for contracts and projects that were either not executed or poorly executed.
The report, dated July 17, 2026, was transmitted to the National Assembly in line with constitutional provisions governing the audit of public accounts.
An analysis of the contract-related findings shows that N76.96bn was linked to irregularities in the award of contracts by 29 MDAs, while N19.91bn involved contracts awarded in violation of procurement due process by 15 MDAs.
The audit also identified N27.25bn paid for jobs and contracts that were either not executed or not properly executed.
The findings raise fresh concerns over compliance with public procurement rules, internal controls and the management of taxpayers’ funds across federal institutions.
N76.96bn contracts irregularly awarded
The largest component of the audit findings was the N76.958bn attributed to irregularities in contract awards by 29 MDAs.
The Auditor-General cited Paragraph 2921(i) of the Financial Regulations 2009, which provides that, except where otherwise exempted under the Procurement Act, government procurement of goods, works and services should be conducted through open competitive bidding.
The regulation also requires contractors and suppliers to be subjected to uniform conditions, including standard bid submission requirements, deadlines and predetermined evaluation criteria.
The report stated, “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 National Population Commission recorded the highest amount under the category, with contracts valued at N10.97bn flagged by the audit.
At the lower end, the then Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development had N5.91m in contracts identified under the same category.
N19.9bn awarded without due process
The Auditor-General further identified N19.91bn worth of contracts awarded by 15 MDAs in violation of procurement due process.
The National Agricultural Land Development Authority accounted for the largest portion, with N14.70bn, representing about 74 per cent of the total amount flagged under the category.
The Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development recorded the lowest amount, at N18.58m.
The audit report relied on provisions of the Public Procurement Act 2007, which place responsibility on accounting officers and relevant officials of procuring entities to ensure compliance with procurement laws.
It also noted the requirement for procuring entities to obtain approval from the appropriate authority before making contract awards.
The report stated, “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.”
N27.25bn paid for unexecuted, poorly executed jobs
Beyond irregular awards, the audit raised concerns over payments amounting to N27.25bn for jobs and contracts that were either not executed or were not properly executed.
The Auditor-General cited Paragraph 708 of the Financial Regulations 2009, which prohibits payment for services that have not been performed or goods that have not been supplied.
The regulations also require payment vouchers to contain relevant details and supporting documents, while public officials responsible for expenditure are expected to ensure economy and prudence in the use of 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, accounted for the highest amount under this category, with N11.36bn, representing about 42 per cent of the total flagged.
The Federal College of Land Resources Technology, Owerri, Imo State, recorded the lowest amount, at N8.59m.
Auditor-General warns of systemic control failures
The Auditor-General classified the findings among the cross-cutting issues identified during audits of federal agencies.
The report explained that cross-cutting issues involve recurring cases of non-compliance and systemic internal-control weaknesses identified in at least four MDAs.
According to the audit, the recurring infractions point to “pervasive control deficiencies and institutional lapses” across government institutions.
It warned that such weaknesses could undermine public financial management, accountability and effective service delivery.
The Auditor-General said the purpose of highlighting the recurring violations was to assist the Public Accounts Committees of the National Assembly in strengthening oversight, enforcing accountability and preventing a recurrence.
The latest findings therefore place renewed responsibility on the National Assembly to scrutinise the affected agencies, determine the circumstances surrounding the flagged contracts and payments, and ensure that appropriate corrective measures are taken.
For taxpayers, the audit raises a fundamental question over whether billions of naira appropriated for public projects and services are being subjected to adequate procurement controls and value-for-money checks before and after payment.
The findings, however, constitute audit observations and require further scrutiny by the relevant authorities before responsibility or wrongdoing is conclusively established.
This version keeps the audit findings clearly attributed to the Auditor-General, avoids presenting audit observations as proven criminal conduct, and gives PLATFORM TIMES a stronger public-accountability angle.
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