By By Elizabeth Ugbo
The Auditor-General for the Federation has uncovered N124.12 billion in contract and procurement irregularities across federal Ministries, Departments and Agencies (MDAs). The findings came from audits of federal agencies for 2024 and covered irregular contract awards, procurement breaches and payments for unexecuted projects.
Audit Uncovers N124.12bn in Infractions
The findings appeared in the Auditor-General’s 2024 Annual Report on Non-Compliance and Internal Control Weaknesses.
The report, dated July 17, 2026, went to the National Assembly under constitutional provisions on public accounts.
According to the audit, the infractions created major risks for public finance, accountability and service delivery.
An analysis of three contract-related findings showed the scale of the violations.
The report identified N76.96 billion in irregular contract awards by 29 MDAs.
It also flagged N19.91 billion in contracts awarded without following procurement due process.
Furthermore, MDAs paid N27.25 billion for jobs or contracts that were not executed or poorly executed.
Together, the three findings amounted to N124.12 billion.
N76.96bn in Irregular Contract Awards
The largest category involved irregularities in contract awards across 29 MDAs.
The Auditor-General reported N76,958,057,980.52 under this category.
The audit cited Paragraph 2921(i) of the Financial Regulations 2009.
The provision requires open competitive bidding for goods, works and services, except where the Procurement Act provides an exemption.
It also requires contractors and suppliers to face the same bidding conditions.
These conditions include uniform bid formats, deadlines and predetermined evaluation criteria.
The National Population Commission recorded the highest amount under this category.
The commission accounted for N10.97 billion in flagged contracts.
Meanwhile, the Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development recorded N5.91 million.
N19.91bn Contracts Breached Procurement Rules
The audit also found that 15 MDAs awarded contracts worth N19.91 billion without following procurement due process.
The National Agricultural Land Development Authority accounted for N14.70 billion.
That figure represented about 74 percent of the total amount under the category.
In contrast, the Federal Ministry of Humanitarian Affairs recorded the lowest amount.
Its flagged contracts amounted to N18.58 million.
The Auditor-General cited the Public Procurement Act 2007 in raising the concerns.
The law places responsibility on accounting officers and procuring entities to comply with procurement rules.
It also requires procuring entities to obtain appropriate approval before awarding contracts.
N27.25bn Paid for Unexecuted Contracts
Another major concern involved payments for jobs and contracts that agencies did not execute properly.
The Auditor-General said MDAs paid N27,252,254,217.24 for such contracts.
The National Institute of Construction Technology and Management, Uromi, recorded the highest amount.
The institute accounted for N11.36 billion, representing about 42 percent of the total.
The Federal College of Land Resources Technology, Owerri, recorded the lowest amount.
The college had N8.59 million under the category.
The report cited Paragraph 708 of the Financial Regulations 2009.
The provision prohibits payment for services not performed or goods not supplied.
It also requires payment vouchers to include relevant details and supporting documents.
Furthermore, officials responsible for public spending must ensure value for money.
Auditor-General Highlights Systemic Weaknesses
The Auditor-General classified the findings as cross-cutting issues across federal agencies.
The classification covers recurring non-compliance and systemic internal-control weaknesses.
Such issues must appear in at least four MDAs to qualify as cross-cutting findings.
According to the report, the recurring infractions show widespread control deficiencies.
They also reveal institutional lapses within the federal public finance system.
The Auditor-General warned that such weaknesses could affect accountability and service delivery.
Findings to Support National Assembly Oversight
The report said highlighting recurring violations would support stronger legislative oversight.
It also aims to help Public Accounts Committees enforce accountability across federal agencies.
Additionally, the findings could help agencies prevent similar breaches in future.
The audit therefore places renewed attention on contract management and procurement compliance.
It also underscores the need for stronger internal controls across federal MDAs.
