By Secrets Reporters
Financial records of the Federal Ministry of Special Duties and Inter-Governmental Affairs have revealed irregularities involving ₦411,055,859.70 across seven separate findings during the period under review.
The findings cover cash advances, contract awards, training expenditure, budgetary spending, electronic payments and information technology procurement.
The largest finding involved ₦114,348,600.00 in cash advances granted above the approved limit. Under the Federal Government Financial Regulations 2009, non-personal advances are subject to prescribed authorisation and control requirements, while applicable Treasury circulars govern the limits and conditions for such advances. The finding therefore concerns non-compliance with the approved ceiling for cash advances. The Financial Regulations also provide for controls over advances and their retirement.
Similarly, ₦109,884,200.00 in cash advances remained unretired. The Financial Regulations require advances granted to government officers to be properly accounted for and retired, while responsibility is placed on accounting officers to ensure that advances are recovered. Financial Regulation 1420, as reflected in government financial-control records, provides for the recovery of advances granted to officers.
Additionally, ₦63,017,575.00 was paid for a training and empowerment programme for which no evidence of execution was presented. Government expenditure is required to be supported by appropriate documentation and evidence of the transaction for which payment is made under the Federal Government Financial Regulations 2009, including the requirements governing payment vouchers and supporting particulars.
Another finding involving ₦59,396,966.70 concerned irregularities in the award of a contract. The Public Procurement Act 2007 establishes procedures and principles governing federal public procurement, including transparency, accountability, competition and compliance with prescribed procurement procedures. The finding therefore relates to non-compliance with the statutory procurement process applicable to the contract award.
However, ₦30,099,000.00 was spent outside the ministry’s approved budget. Under the Federal Government Financial Regulations 2009, government expenditure is required to be authorised and applied to the purpose for which funds were appropriated. Expenditure outside the approved appropriation therefore raises a compliance issue under the financial regulations governing the use of public funds.
Moreso, ₦24,745,318.00 in payments was found to have been made contrary to the Federal Government’s e-payment policy. The Federal Government Financial Regulations 2009, particularly Regulations 631 and 632, contain provisions on electronic payments, while the government’s payment framework requires government disbursements to be processed through the prescribed electronic payment mechanisms. The Financial Regulations expressly list electronic payment under Regulations 631 and 632.
Furthermore, ₦9,563,200.00 was spent on the procurement of ICT software without the required clearance from the National Information Technology Development Agency (NITDA). NITDA states that the Federal Government directed public institutions undertaking IT projects to obtain clearance from the agency, which serves as the clearing house for public-sector IT procurement. NITDA’s clearance framework applies to IT projects undertaken by federal public institutions, while its guidelines require proposed IT projects to obtain the required approval before implementation.
The NITDA framework is supported by the National Information Technology Development Agency Act 2007, under which the agency is empowered to regulate and promote information technology through the development of standards, guidelines, regulations and policies. NITDA also states that it is mandated to serve as the clearing house for IT procurement and services in the public sector.
The findings cover a period during which Zaphaniah Jisalo served as Minister of Special Duties and Inter-Governmental Affairs, having assumed office in July 2023. The financial findings concern transactions within the ministry during the period under review.
