THE National Commission for Refugees, Migrants and Internally Displaced Persons, Nigerians in Diaspora Commission and 23 other government agencies, alongside several universities and public institutions, have been indicted in an audit report over financial irregularities and internal control lapses involving more than N1.34 trillion.
News Point Nigeria reports that the Annual Report on Non-Compliance/Internal Control Weaknesses in Ministries, Departments and Agencies (MDAs) for the financial year ended December 31, 2024, uncovered unsupported payments, unremitted revenues, irregular contracts, unretired cash advances and other financial lapses across government institutions.
The report warned that the deficiencies could undermine public financial management, accountability and service delivery, while also raising concerns about the effectiveness of safeguards put in place to protect public resources.
In a letter dated July 17, 2026, transmitting the report to the National Assembly, the Auditor-General for the Federation, Shaakaa Kanyitor Chira, said the audit identified 31 infractions across the MDAs examined.
According to the report, 25 MDAs obtained cash advances totalling N1.403 billion above approved limits, with the National Institute for Construction Technology and Management (NICTM), Uromi, Edo State, recording the highest amount at N467.77 million.
It also found that 20 MDAs failed to retire N2.74 billion in cash advances, with the New Partnership for Africa’s Development (NEPAD) accounting for the highest amount at N1.01 billion.
NEPAD was further flagged over N1.78 billion in payments that it failed to adequately account for, contributing to N6.73 billion in unaccounted payments across 14 MDAs.
Five MDAs also under-remitted N1.169 billion in internally generated revenue (IGR) to the Consolidated Revenue Fund (CRF), with the National Identity Management Commission (NIMC) accounting for N627.35 million.
Separately, nine MDAs failed to remit N8.089 billion in IGR to the CRF, with the University of Lagos accounting for N3.29 billion.
The report further identified N3.27 billion in unsubstantiated payments involving 20 MDAs, with the Federal Ministry of Communication, Innovation and Digital Economy recording the highest amount at N447.67 million.
It also identified N37.081 billion in payments without supporting documents across 21 MDAs, with the National Cash Transfer Office accounting for N33.75 billion.
The National Theatre Commission (NTC) was also flagged for over N36.74 billion in payments made without pre-payment audit, representing the bulk of the N39.17 billion recorded under the infraction across seven MDAs.
On contract-related infractions, the report identified N76.96 billion in irregular contracts, with the National Population Commission (NPC) recording the highest amount at N10.96 billion.
It also found N27.252 billion in payments for jobs and contracts that were not properly executed, with NICTM accounting for N11.36 billion.
The findings point to weaknesses at several stages of the public expenditure cycle, including approval and release of funds, procurement, contract execution, documentation, revenue remittance and pre-payment verification.
The Auditor-General said the infractions had been reported to the Public Accounts Committees (PACs) of the National Assembly for consideration.
The report also revealed that vehicles with a carrying amount of N117 million listed in the Nigerian Agricultural Insurance Corporation’s (NAIC) 2023 Vehicles Register were no longer reflected in the 2024 register.
It said the location and custody of the vehicles could not be established because they were not sighted during physical inspection.
There was also no record or explanation showing that the vehicles had been disposed of through auction or any other approved process.
The report attributed the anomaly to weaknesses in NAIC’s internal control system.
Meanwhile, President Bola Ahmed Tinubu is yet to assent to the Federal Audit Service Bill, a development that has raised concerns among experts over the effectiveness of the Auditor-General’s office.
The proposed law is expected to strengthen the independence and effectiveness of the Office of the Auditor-General for the Federation, improve transparency and accountability in public financial management, and enhance enforcement of audit queries.
Among other provisions, the Bill would empower the Auditor-General to take action against heads of MDAs who fail to adequately respond to audit queries.
It also sets deadlines for the submission of the Federal Government’s financial statements to the Auditor-General. The statements are to be submitted by the Accountant-General of the Federation not later than June 30 of the following financial year.
Accounting officers of MDAs and public institutions would also be required to submit their financial statements to the Accountant-General within 90 days after the end of the financial year.
The Bill prescribes a N500,000 fine for failure to comply with the timelines.
It would also empower the Auditor-General to surcharge public officers for expenditures not properly accounted for and withhold the emoluments of anyone who fails to respond to an audit query within 30 days.
The full list of agencies indicted in the audit report are: Agricultural Audit Department (AAD), Cocoa Research Institute of Nigeria, Ibadan, Nigeria Agricultural Quarantine Service, Abuja, Nigerian Agricultural Insurance Corporation, Abuja, Nigerian Extractive Industries Transparency Initiative, Abuja, Nigerian Communication Satellite Limited, Abuja, Nigerian Institute of Social and Economic Research, Ibadan, Nigerian Institute of Social and Economic Research, Ibadan, and the Nigerian Press Council, Abuja.
Others include Voice of Nigeria, Abuja, Education & Research Institutions Audit Department (ERIAD), Federal Ministry of Science, Technology & Innovation, Abuja, National Biotechnology Development Agency, Abuja, National Commission for Mass Literacy, Adult and Non-formal Education, Kaduna, Federal Medical Centres in Birnin Kebbi and Daura, Katsina State.
Also on the list are the National Cash Transfer Office, Abuja; National Commission for Refugees, Migrants and Internally Displaced Persons, Abuja; National Film and Video Censors Board, Abuja; and National Social Safety Net Coordinating Office, Abuja.
Similarly, on the list of higher institutions are Federal College of Animal Health and Production Technology, Jos, Plateau State; Division of Agricultural College, Zaria; Federal College of Freshwater Fisheries Technology, Baga; Federal College of Land Resources Technology, Owerri, Imo State; Federal University of Agriculture, Bassambiri, Bayelsa State; Michael Opara Federal University of Agriculture, Umudike, Abia State; Nigeria Institute for Oil Palm Research, Benin City, Edo State; Maritime Academy of Nigeria, Oron; Nigeria College of Aviation Technology, Zaria; University of Calabar, Cross River State.
Others are Federal University, Gashua, Yobe State; Federal University of Oye-Ekiti, Ekiti State; Modibbo Adama University, Yola; Obafemi Awolowo University, Ile-Ife; University of Abuja, Abuja; University of Lagos, Akoka; University of Uyo (UNIUYO), Akwa Ibom; Usman Danfodio University, Sokoto; and Federal University of Technology, Akure.
Other departments of government on the list are Hospitals Audit Department (HRI & SHAD), National Eye Centre, Kaduna; National Orthopedic Hospital, Igbobi, Lagos; National Orthopedic Hospital, Jos, Plateau State; Medical Laboratory Council of Nigeria, Abuja; National Obstetric and Fistula Centre, Ningi, Bauchi State; Council for Regulation Engineering in Nigeria, Abuja; Surveyors Council of Nigeria, Abuja; the New Partnership for African’s Development, Abuja; and the Institute of Peace and Conflict Resolution, Abuja.
Embassies and high commissions on the list include the Embassy of Nigeria in Bamako, Mali; Embassy of Nigeria, Tunis, Tunisia; Embassy of Federal Republic of Nigeria, Rabat, Morocco; Embassy of Nigeria, Lome, Togo; Embassy of Nigeria, Tel Aviv, Israel; Nigerian High Commission, Kampala, Uganda; Nigerian Embassy, Bangui, Central African Republic (2023); Nigeria High Commission, Nairobi, Kenya; Nigerian High Commission, Port of Spain, Trinidad and Tobago; Nigerians in Diaspora Commission, Abuja; Permanent Mission of Nigeria to ECOWAS; and Embassy of Nigeria, Ankara, Turkey.
The broad findings reinforce concerns about recurring weaknesses in government financial management, particularly in the areas of cash advances, revenue remittances, procurement, contract execution, documentation and expenditure controls.
The Office of the Auditor-General for the Federation maintains that its annual non-compliance and internal control reports are submitted separately to Parliament as part of its audit oversight functions.