Auditor-General flags N124bn procurement infractions across MDAs

The Auditor-General for the Federation has flagged procurement and contract irregularities worth N124.12bn across 29 Federal Government ministries, departments and agencies.

The infractions include irregular contract awards, breaches of procurement procedures and payments for projects that were either not executed or poorly executed.

The findings were contained in the Auditor-General’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 line with constitutional provisions on the audit of public accounts.

According to the report, N76.96bn was linked to irregularities in contract awards, while N19.91bn involved contracts awarded in violation of procurement due process. Another N27.25bn was paid for jobs or contracts that were not executed or were not properly executed.

The largest category involved irregularities in contract awards by 29 MDAs. The Auditor-General put the value at N76,958,057,980.52.

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

Citing Paragraph 2921(i) of the Financial Regulations 2009, the report said the procurement of goods, works and services must be conducted through open competitive bidding, except where exemptions are provided under the Public Procurement Act.

It added that contractors and suppliers must be subjected to uniform conditions, including standard bid submission formats, deadlines and predetermined evaluation criteria.

In a separate finding, the Auditor-General identified N19,908,516,621.74 worth of contracts awarded by 15 MDAs in violation of procurement due process.

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

The report referenced provisions of the Public Procurement Act 2007 which place responsibility for compliance on accounting officers and officials of procuring entities. It also noted the requirement for procuring entities to obtain approval from the appropriate authority before awarding contracts.

The audit further raised concerns over N27,252,254,217.24 paid by MDAs for jobs and contracts that were not executed or were not properly executed.

The National Institute of Construction Technology and Management, Uromi, Edo State, accounted for the highest amount under the category, with N11.36bn, representing about 42 per cent of the total.

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

The Auditor-General cited Paragraph 708 of the Financial Regulations 2009, which states that payment should not be made for services that have not been performed or goods that have not been supplied.

The regulation also requires payment vouchers to contain relevant details and supporting documents, while officials responsible for public expenditure are expected to ensure economy and prudence in the use of government funds.

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

It said the infractions reflected “pervasive control deficiencies and institutional lapses” across government institutions, posing risks to public financial management, accountability and service delivery.

The Auditor-General said highlighting the recurring violations was intended to assist the National Assembly’s Public Accounts Committees in strengthening oversight, enforcing accountability and preventing further breaches.