By Secrets Reporters
Seventeen years after Nigeria last conducted a national population census, the 2023 exercise was expected to provide fresh data for planning, development and resource allocation, but a review of the National Population Commission’s Service-Wide Fund has identified ₦9,955,206,398.78 in irregularities specifically linked to its Special Fund Account.
The largest finding involves ₦6,092,423,277.66 spent on supplies in 2023 from funds released specifically to the Commission, with the review finding that evidence was insufficient to verify that the supplies were actually delivered as claimed.
The expenditure raises documentation and accountability issues under the Financial Regulations governing the receipt, utilisation and retirement of public funds, which require public expenditure to be supported by appropriate vouchers, records and evidence of the receipt of goods and services.
Similarly, ₦2,032,782,622.14 was identified as expenditure charged against the Special Fund Account despite being considered ineligible for payment from the account.
The use of a dedicated fund for expenditure outside its approved purpose conflicts with the requirement under the Appropriation Act and applicable financial regulations that public funds be applied only to the purposes for which they are appropriated and authorised.
Additionally, a separate finding identified another ₦1,830,000,498.98 in ineligible expenditure charged to the same Special Fund Account.
The expenditure is subject to the same statutory requirement that monies appropriated for a specific purpose must be applied to that purpose and properly accounted for in accordance with the Financial Regulations and the relevant appropriation. The three findings bring the total amount of questionable expenditure and unverified supplies connected to the Special Fund Account to ₦9,955,206,398.78.
The Special Fund was established to support the 2023 population and housing census, which was conducted after a 17-year interval since the previous national census. Consequently, expenditure from the account was expected to remain within the approved purposes for which the funds were released and to be supported by records demonstrating that goods and services paid for were received.
The review covers the 2023 financial year, during which Hon. Nasir Isa Kwarra served as Chairman of the National Population Commission. Kwarra remained Chairman throughout the period covered by the review and continued in the position until his tenure ended on 28 October 2025.
