A review of the Niger State Government’s 2023 fiscal year audit report has exposed glaring financial irregularities in transactions managed by the State Universal Basic Education Board (SUBEB). The report, which raises concerns about accountability, has recommended refunds totaling ₦60,925,176.40 to government coffers for questionable expenditures.
Among the flagged transactions is the sum of ₦23,485,176.40, purportedly spent on the supply of assorted classroom equipment. However, no acknowledgements were received from the benefitting schools to confirm delivery. The audit states, “The sum of ₦23,485,176.40 was spent on the supply of assorted classroom equipment without acknowledgement from the benefitting schools to authenticate the genuineness of the said supply.”
In addition, ₦37,440,000.00 was paid to Dimas Global on August 3, 2023, for the procurement of 240 butterfly sewing machines. Yet, crucial documents such as receipts and Store Receipt Vouchers (SRVs) were missing. According to the report, “as at the time of verification the store officer was not available.”
The audit report called for the refund of ₦60,925,176.40, citing the lack of transparency surrounding the transactions.
Further Irregularities
Other financial discrepancies noted in the report include:
- Chalk Supplies: ₦3,670,000.00 was paid to First Jamjas Global on September 15, 2023, for school chalks. However, no official expenditure receipt was attached to the payment voucher, a violation of Financial Instruction No. 08004.
- Project Monitoring and Vehicle Maintenance: ₦5,890,000.00 was paid to individuals for project monitoring without progress reports or proper approvals. Additionally, ₦2,645,000.00 was allegedly spent on vehicle maintenance without evidence of the work being done. The audit recommended a refund of ₦8,535,000.00 for these expenditures.
Procurement Concerns
The audit also uncovered questionable procurement practices. Two monitoring vehicles, purchased for ₦27,000,000.00 in May 2023, were procured without a competitive bidding process. The vehicles were also unavailable for physical verification.
In another case, ₦500,000.00 was reportedly spent on 20 tyres without proper documentation or verification.
Calls for Accountability
The audit concluded with a call for stricter adherence to financial regulations, urging the refund of ₦27,500,000.00 for the procurement-related anomalies. It emphasized the need for transparency and accountability in public spending to prevent future financial mismanagement.
The revelations have raised concerns among stakeholders about the effective utilization of resources meant for improving the state’s educational system.