In a damning revelation, the Auditor General of the Federation (AuGF) has uncovered a massive financial discrepancy within the Presidential Amnesty Programme (PAP), with over N6 billion withdrawn without due auditing processes. The findings, detailed in the Auditor-General’s Annual Report on Non-Compliance and Internal Control Weaknesses, highlight significant financial mismanagement and the diversion of public funds between 2020 and 2021.
One of the most alarming aspects of the report is the discovery that N1.53 billion was paid out as tuition fees to various universities for students under the PAP, despite the absence of critical documentation such as receipts, admission letters, and payment evidence. These irregularities directly contravene provisions outlined in the Financial Regulations, 2009, specifically Paragraph 708, which stipulates that no payment should be made for services that have not yet been rendered or goods not yet delivered.
The audit further revealed that the vouchers for these payments lacked full supporting details, including dates, numbers, and quantities, violating the regulatory requirement in Paragraph 603(i) of the Financial Regulations, which mandates that all vouchers must be backed by relevant documents such as local purchase orders, special letters of authority, and time sheets.
In addition to the tuition fee discrepancies, the report also raised concerns over N3.62 billion that was raised without an internal audit check, with no justification provided by the PAP authorities for the breach of regulatory standards. Similarly, N1.3 billion was approved and paid without the corresponding vouchers being raised, further compounding the financial irregularities.
Other disturbing findings include the approval of cash advances amounting to N29 million for procurement purposes, where officers exceeded the permissible advance limit of N200,000. Several officers were also granted multiple advances, with no evidence of retiring previous advances, violating established regulations. Furthermore, N87.7 million was spent on store items, but no records were found to show that these items were charged to the store ledger, indicating further lapses in financial accountability.
Despite attempts to address these discrepancies, the PAP management failed to respond to the AuGF’s inquiries, leaving the findings unresolved. The report stresses that these financial mismanagements remain valid until the PAP management takes corrective actions.
In its recommendations, the Auditor General has called on the interim administration of the PAP to justify the payments made without proper documentation to the National Assembly, recover the misappropriated funds, and remit them to the treasury. The report also advocates for sanctions in line with the Financial Regulations, 2009, to address the irregular payments and restore fiscal accountability within the programme.
The findings underscore the need for stringent financial oversight and better internal controls within government programmes to ensure that public funds are effectively managed and used for their intended purposes.
