By On 5 July 2024, the Fiscal Responsibility Commission awarded four contracts in one day. The four were a retreat in Owerri, a retreat in Port Harcourt, a sensitisation programme in Abuja and solar powered boreholes in Ebonyi State, and between them they carried N398,335,593.75 of the N488,173,079.50 recorded in the Commission's own Capital Procurement Activities table for 2024.
SecretsReporters probe of that table, the Commission's own record of its capital procurement for the year, shows ten projects, every one of them marked Completed, and every award dated inside the confirmed tenure of its Executive Chairman, Barrister Victor Chinemerem Muruako. The Senate confirmed Muruako on 18 February 2021, after he had already run the Commission in an acting capacity from 2014.
The first two awards of 5 July were retreats, a retreat for sub-nationals and civil society organisations in Owerri, Imo State, and a financial accountability retreat for sub-nationals and civil societies in Port Harcourt, Rivers State. The Commission priced both at N99,185,000.00, the identical sum to the kobo for an event in the South East and an event in the South South, and both rows carry the same authorisation, BPP No Objection Approval and the Tenders Board. The Public Procurement Act 2007 makes open competitive bidding the route by which federal contract prices are reached, and it subjects contracts of this size to the Bureau of Public Procurement's certificate of no objection, the approval both rows record.
The third award of the day, an awareness and sensitisation programme on transparency and accountability for sub-nationals in the North Central states, held in Abuja, was priced at exactly N100,000,000.00, and no contract sum anywhere in the table goes above that round figure. The authorisation column follows the money down the table. The four awards of 5 July carry the Bureau's no objection with the Tenders Board, the furniture purchase and an equipment purchase below them carry the Tenders Board alone, and the four smallest awards carry a single authorisation, Executive Chairman. The smallest contract in the table, N4,090,643.75 for monitoring and evaluation work tools, is one of those four.
The table sets six companies against each large project and four against each small one, and it nowhere says which of them holds the contract, in what share, or as lead or subcontractor. On the Owerri retreat, the federal payment record shows the money moving to one name, Kathland Nig. Ltd, the second company on the row. On 30 August 2024, the Commission paid Kathland N24,679,956.16, described in the payment record as the 30 percent mobilisation fee of the contract sum, and paid N5,075,634.76 to the Federal Inland Revenue Service on the same day as tax charged against Kathland on that mobilisation. The two payments come to N29,755,590.92. The table's entry for the amount paid on the retreat is N29,755,591.20, 28 kobo higher, and that single mobilisation is the only payment the table shows against the contract.
The sensitisation programme followed the same course on the same day. The first company on its row, Udomacy Enterprises Ltd, received N24,882,677.31, described in the payment record as the 30 percent mobilisation fee for the awareness and sensitisation programme. The table records N30,000,000.00 paid on that contract, and no tax payment traced in the federal payment record accounts for the N5,117,322.69 between the two figures.
The Port Harcourt retreat is the one row the table marks Fully paid. The federal payment record shows its money reaching one of the six companies on the row, the first of them, carried in the record as Order Paper Today Publishing Limited, and reaching it in the following year. On 28 February 2025, the Commission paid the company N82,954,727.28 for organising the retreat on financial accountability for sub-nationals and civil societies, and charged N8,387,737.84 in withholding tax and N6,919,883.72 in value added tax against the same payment on the same day. The three payments total N98,262,348.84, and N922,651.16 of the contract sum the table calls fully paid is not accounted for in the record.
Seven of the ten projects are marked Completed in the table against an amount paid of Nil. Their contract sums total N189,803,079.50, and on the face of the Commission's own record the work stands delivered with nothing paid for it. Where the table's payment column can be tested against the federal payment record, it fails. The printing and production of the Commission's 2023 annual report and audited statements, a contract of N9,830,750.00, stands in the table with Nil against it. The payment record shows N8,596,190.72 paid to Charlesval Global Tech. Ltd, the first company on that row, on 11 March 2025, for the production and printing of the 2023 annual reports and audited accounts.
One of the seven was recorded as finished before it was awarded. The purchase of chairs, tables and office furniture and fittings for the Commission's own office in Abuja, at N30,012,162.50, was awarded on 4 October 2024 and is entered in the table as completed on 23 August 2024, six weeks before its award, on the same date the table gives for the completion of the borehole contract. Another of the seven, the purchase of monitoring and evaluation office equipment, was awarded on 13 September 2024 and recorded as completed on 27 September 2024, fourteen days later, again against Nil paid.
The borehole contract took the Commission outside the work its own law gives it. The Fiscal Responsibility Act 2007 charges the Commission with monitoring the fiscal policy of the Federal Government, the medium term expenditure framework, public debt and transparency in the management of public finances. The table instead records it providing solar powered boreholes in Afikpo-Edda Federal Constituency of Ebonyi State at N99,965,593.75, with six Abuja companies listed against the work and Nil recorded as paid. Projects of that kind are the zonal intervention projects of legislators. The table names no legislator, and nothing in the Commission's statutory remit is a borehole.
The table is a capital procurement record, and most of its value is events. The two retreats and the sensitisation programme together carry N298,370,000, 61 percent of the total value in the table, entered as capital projects in the same record as boreholes, furniture and office equipment.
The same names circle through the rows. Counting each company once across the spelling variants the table itself uses, 36 entities fill 48 contractor slots, and 11 of them hold 23 of the slots between them. The furniture row shows the circle at its tightest: its four companies are drawn from the head of the sensitisation programme's row of six, Udomacy Enterprises Ltd, Dave-Daniel Global Resources Ltd, Ken & Dan Corporate Services Ltd and Tony Marshals Worldwide Ltd.
Companies the table lists separately share addresses within it. On the Owerri retreat row, Pitmana Consulting Ltd, Tepuda Concept Ltd and Rockedge Consulting Ltd are all entered at Suite 107A, APC Plaza, Capetown Street, Wuse Zone 4, Abuja. On the borehole row, Omaeth Premium Ltd and Scelpremium Ltd are both entered at 2 Kudang Street, Wuse II, Abuja, the table giving Monrovia Street as the adjoining street for one and Parakou Crescent for the other, and Helbo Multi Concept Ltd and Haijay Ultimate Premium Ltd are both entered at 11 Thames Street, Maitama, Abuja. Udomacy Enterprises Ltd is entered at two addresses of its own, COP 27, Dubai Market, Games Village, Abuja on the sensitisation row and Plot 1146 Kaura District, Dubai Market, Games Village, Abuja on the furniture row.
The table does not hold to one spelling of the companies it lists. Tony Marshals Worldwide Ltd on the sensitisation row is Toni Marshals Worldwide Ltd on the furniture row. Rittedy Resources Ltd in one row is Rittdy Resources Ltd in another. Henrich Technologies Ltd becomes Henrich Tech. Ltd, entered the second time at a different Garki address. Real Output appears in three forms, Real Output Investment, Ltd., Real Output Ltd. and Real Output Investmentl Ltd. The first company on the Port Harcourt row is spelled OdrderPaper Publishing Ltd, and the contractor the table enters as Udomacy Enterprises Ltd is carried in the federal payment record as Udomacy Enterprise Ltd. The borehole and furniture contract sums are printed with a stray letter k standing behind the figures.
The circle was turning before 2024. The federal payment record shows the Commission paying Order Paper N63,028,583.56 across four payments in 2021 for zonal awareness and sensitisation programmes, and N57,902,268.94 in December 2022, when two payments of N24,588,066.91 each went out on 28 December 2022 for the same Calabar sensitisation programme for the South South, one described as the 50 percent payment and the other as the final payment. Udomacy Enterprises Ltd received N58,015,649.77 across four payments in 2022 for a sensitisation programme in Yola and N9,806,021.72 in November 2023 for office equipment. Kathland Nig. Ltd received N8,311,643.07 in June 2023 for a three-day capacity building programme on the fundamental principles of procurement.
Muruako's tenure ran its course in February 2026, and he handed interim oversight of the Commission to Barr. Charles Abana, its most senior director.
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