The audit, carried out in accordance with Section 85(4) of the 1999 Constitution (as amended), which empowers the Auditor-General to scrutinise the accounts of government agencies and statutory bodies, reveals systemic violations of financial regulations, weak internal controls, and unauthorised expenditures amounting to billions of naira.
A compliance audit conducted by the Office of the Auditor-General for the Federation has uncovered significant financial irregularities in the management of the Safe School Intervention Fund by the Nigeria Police Force for the 2023 fiscal year.
The audit, carried out in accordance with Section 85(4) of the 1999 Constitution (as amended), which empowers the Auditor-General to scrutinise the accounts of government agencies and statutory bodies, reveals systemic violations of financial regulations, weak internal controls, and unauthorised expenditures amounting to billions of naira.
A management letter dated February 19, 2025, and signed by Olanrewaju Kayode, Director of Audit (Police Affairs Audit Department), was addressed to the Inspector General of Police, Kayode Egbetokun.
President Bola Tinubu appointed Kayode Egbetokun as Inspector General of Police on June 19, 2023, succeeding Usman Baba, who had served in the role since 2021.
The letter highlights multiple breaches, notably the unauthorised payment of ₦2.9 billion for software and hardware procurement without the requisite approval from the National Information Technology Development Agency (NITDA).
The audit found that the Nigeria Police Force paid ₦2,915,340,000.00 to contractors for the deployment of ICT hardware and software without obtaining clearance from NITDA, a statutory requirement for all ICT-related procurements in public institutions.
Additionally, a further ₦189,497,100.00 was disbursed for project monitoring, technical support, and maintenance services with no evidence of actual execution. The auditors recommended the recovery of ₦3.1 billion from the contractor and remittance of the funds to the Federal Treasury.
In another instance, Messrs. Vigiscope Limited was awarded a contract worth ₦9.48 billion. However, auditors noted that ₦155,241,855.00 was wrongly added as Withholding Tax (WHT) to inflate the contract sum. Additionally, ₦31,048,371.00 in stamp duty was not deducted from the total payment. These errors led to a combined overpayment of ₦186.3 million, which the audit attributes to a breakdown in internal control mechanisms.
The Police Force procured vehicles worth ₦1,957,669,886.00 under the Safe School Intervention without insuring them, contravening several legal and regulatory provisions, including the National Insurance Act (1997), NAICOM Act (2003), and relevant Establishment Circulars. The omission exposes government assets to unnecessary risk and violates public asset management policies.
Three contractors received a total of ₦893,000,000.00 on December 12, 2023, for the supply of combat gloves, walkie-talkies, and bulletproof vests, despite the payment vouchers not being certified by the internal audit unit as required by Paragraphs 1705 and 1710 of the Financial Regulations (FR) 2009. This breach, the audit states, may enable diversion of funds and reckless spending.
Further analysis of procurement records revealed that ₦885 million paid to contractors for protective equipment and communication devices was not subject to the mandatory prepayment audits.
This includes ₦295 million to M/S Windland Engineering Ltd for 5,600 combat gloves, ₦299 million to M/S Nwanyim Ltd for Motorola walkie-talkies, and ₦299 million to M/S Agrigation Integrated Services for PPEs and non-lethal weapons.
A separate payment of ₦299,000,000.00 for the procurement of 1,102 ballistic helmets awarded to M/S Octram Integrated Solution Ltd also bypassed internal audit procedures, violating the same financial regulations and raising questions about compliance oversight.
The audit outlines several risks posed by these lapses, including loss and diversion of public funds, weak internal financial controls, disregard for procurement and auditing processes, and exposure of government assets to damage or theft due to lack of insurance.
In its recommendations, the Auditor-General’s office urged the Inspector-General of Police to justify the unauthorised ICT payments and lack of supporting documents and recover the sums of ₦3.1 billion, ₦186.3 million, and ₦893 million, and remit them to the Treasury. This amounts to ₦4,179,300,000 (approximately N4.2 billion).
The Auditor-General’s office also urged the Police IG to provide documentary evidence of remittances for audit verification; ensure strict compliance with internal audit processes in future transactions; insure all government-acquired vehicles and provide evidence of compliance; and apply disciplinary measures as prescribed in paragraphs 3106, 3108, 3115, and 3129 of the Financial Regulations (FR) 2009 against officers who violated established procedures.
Management Response
As of the date of the management letter, the Police Force had yet to provide a formal response to the audit queries. The Auditor-General’s office requested a written reply within 14 days to incorporate management’s position before finalising the report.
The audit reveals serious weaknesses in how the Nigeria Police Force has managed the Safe School Intervention Fund. Key issues include ignoring required procurement procedures, a lack of proper auditing, and risky asset management practices that could lead to financial mismanagement.
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