By Secret Reporters
The Nigeria Army University, Biu, in Borno State, paid two contractors ₦234,758,546 for laboratory consumables and equipment, but the store records presented did not contain the ledger entries or Store Receipt Vouchers required to confirm the receipt of the items. The missing documents have raised questions about how the University accounted for goods purchased with public funds.
According to the findings, one of the transactions involved ₦98,674,154 for laboratory equipment reportedly supplied on March 3, 2020. Despite the payment and the stated supply date, the required store ledger entries and receipt vouchers were not available to establish that the items had been formally recorded as received by the institution.
The absence of these records is significant because store ledger entries and Store Receipt Vouchers provide documentary evidence that goods purchased by a public institution have been received and entered into its inventory. In this case, their absence left a gap in the documentation supporting payments totalling more than ₦234 million. The issue was identified under Financial Regulations 2009, paragraphs 2402(i) and 2107, which were cited in connection with the proper recording and management of government stores. These requirements are intended to ensure that items acquired with public money can be traced through the institution’s records, from receipt to eventual use or distribution.
However, the University offered a different account of how the transactions were handled. In its response, management maintained that all proper store procedures had been observed for the contracts covering the supply of laboratory consumables and laboratory equipment. It named the contractors as M/S Toteil and M/S Konstrad Nig. Ltd and stated that the items had been issued to the various user departments. While this response indicates that the University maintained the supplies had been distributed, the missing documentation remained the central issue. The information provided did not include store ledger entries or Store Receipt Vouchers to support the receipt of the goods, nor did it contain additional records that could independently confirm management’s explanation.
Furthermore, the available details did not break down the total ₦234,758,546 between the two contractors or specify the quantities of laboratory consumables and equipment involved in each contract. This leaves the full details of the transactions unclear from the records provided, even though management stated that the items had been issued to the departments concerned.
As a result, the missing records were identified as a risk to public funds. The findings raised concerns about possible loss and diversion of government money, although they did not establish that the goods were never supplied or that the funds had been deliberately diverted. Rather, the concern centred on the inability of the available documentation to confirm the receipt and proper recording of the items.
To address the matter, the recommendation was for the University to account for and recover the full ₦234,758,546 and remit the amount to the Treasury. The document also stated that sanctions under Financial Regulations 2009, paragraphs 3106 and 3115, could apply if the issue was not satisfactorily resolved.
