The report said the two paid vouchers had identical contract references, amounts, and narrative descriptions, indicating a duplicate payment.
The Auditor-General of the Federation flagged an alleged ₦345.5 million duplicate payment by the Federal Ministry of Communications, Innovation, and Digital Economy to a contractor handling the Abuja ICT Park project.
The special audit of the communication ministry covered the period from 1 January to 31 December 2021 and raised 14 issues concerning the planning, funding, procurement and implementation of the ICT Park project.
At the time the project was being implemented, Isa Ali Pantami, who was appointed by former President Muhammadu Buhari, served as Minister of Communications and Digital Economy from 2019 to 2023. He was succeeded by Bosun Tijani, who was appointed by President Bola Tinubu.
In Issue 13 of the findings, titled “Loss of Fund Due to Duplicated Payments to Contractor,” the Auditor-General said the ministry processed and approved two separate payments of ₦345,499,262.74 each as the third tranche of the 15 per cent mobilisation advance to the contractor.
The payment was intended to establish the Information and Communication Technology (ICT) Park, Abuja.
The Permanent Secretary approved the first payment on 19 January 2022 through payment voucher No. FMCDE/CAP/606/2021 dated 24 January 2022.
The same accounting officer approved the second payment on 17 January 2023 through payment voucher No. FMCDE/CAP/149/2022 dated 8 February 2023.
The report said the two paid vouchers had identical contract references, amounts, and narrative descriptions, which it said indicated duplicate payment.
It added that no record showed the first payment had been reversed, adjusted, or treated as an accounting error.
“There was also no journal entry, refund, or internal memo linking the 2023 approval to any prior transactions. These omissions demonstrate a failure of supervisory review, record reconciliation, and payment verification within the Ministry,” the findings stated.
The Finance and Accounts Department also failed to justify the repeated authorisation or the lack of reconciliation between the Cash Book and Vote Book, according to the report.
The findings said the contractor, while claiming it received only one payment in 2023, submitted a bank statement that excluded the critical period between 2 January 2022 and 8 February 2023, preventing independent verification of its claim.
The audit said the payments posed risks of fund diversion and loss of public funds, attributing this to weaknesses in the ministry’s internal control system.
The audit said the ministry’s management did not respond to the alleged duplicate payment under the contract.
The Auditor-General recommended that ₦345.499 million be recovered and remitted to the Treasury, and that evidence of remittance be forwarded to the Public Accounts Committee of the National Assembly.
In Issue 11, the auditors questioned ₦447.67 million in payments to the ICT Park contractor, which they said could not be traced to the Government Integrated Financial Management Information System (GIFMIS).
The amount comprised ₦102,166,730 and ₦345,499,262.74 paid to the contractor, vide paid vouchers, Ref. No. FMCDE/CAP/061/2021 and FCMDE/606/2022 on 11 June 2021 and 19 February 2022, respectively.
According to the report, the payments appeared in the cash book. The contractor acknowledged them in the progress report and bank statement, but they did not appear in GIFMIS records, indicating they were processed off the system.
The audit said officials in the ministry’s Finance and Accounts Department could not explain the existence or authorisation of the alternative funding sources.
The report said the ministry also failed to provide documentation showing lawful appropriation, supplementary approval, or an external funding agreement for the payments.
The audit said the action posed a risk of misappropriation of funds and diversion of public property.
It said the ministry’s management did not respond to questions about the history of the payments in the GIFMIS records.
The Auditor-General recommended recovering and remitting ₦447.67 million to the Treasury, with sanctions under paragraphs 3106 and 3129 of the Financial Regulations (2009) if the ministry fails to comply.
In Issue 9, the findings showed that N396.65 million from the ICT Park project fund was used to pay for consultancy services, office consumables, furniture, and stationery printing.
The audit said approvals had been processed for consultancy services relating to the ICT Park. Still, payments were made to unrelated suppliers for consumables and office furniture that were not contained in the project’s Bill of Quantities.
The report said this reduced funds meant for the mobilisation and execution of the ICT Park project.
It also said the ministry failed to provide evidence of approval for the virement from the Minister of Finance, Budget and National Planning and the National Assembly.
It said the actions posed a risk of misappropriation of funds and undue delay in completion of the project, noting that the ministry failed to respond to the question on the use of the project funds for unrelated items.
The Auditor-General recommended recovering and remitting ₦396.655 million to the Treasury, with sanctions under paragraphs 3106 and 3129 of the Financial Regulations (2009) if the ministry fails to comply.
