The Federal Ministry of Aviation and Aerospace Development paid N686 million for control tower projects and firearms, but auditors found gaps in evidence of work done, supply of items and supporting procurement documents, the Auditor-General for the Federation has reported.
The findings are contained in the 2024 Annual Report on Non-Compliance/Internal Control Weaknesses in Ministries, Departments and Agencies (MDAs) of the Federal Government of Nigeria, Volume II.
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The report, which covers the year ended 31 December 2024, was submitted to the National Assembly on 17 July 2026 by the Auditor-General for the Federation, Shaakaa Kanyitor Chira.
The auditors identified three procurement and payment issues at the Federal Ministry of Aviation and Aerospace Development involving N163.92 million, N270.02 million and N252.47 million, respectively.
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The Auditor-General said the anomalies could be attributed to weaknesses in the ministry’s internal control system and, in all three cases, found the ministry’s response to the audit findings unsatisfactory.
Control towers
According to the report, the ministry paid N163 milion (N163,918,943.69) to six contractors for the construction of control towers at six different airports in the country.
Five contractors received N30 million (N30,947,309.22) each on 1 June 2023, while the sixth contractor received N9,182,397.59.
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The auditors said the contracts were awarded on 24 May 2018 for a combined contract sum of N4,459,075,994.19, but were yet to be completed, particularly the technical components, six years after the award.
The report further said an agreement dated 18 November 2021 relating to five of the contracts was executed by proxy between the ministry and representatives of UK-based companies.
According to the auditors, the amount paid by the ministry was also received by the representatives acting as proxies.
“There was no evidence of work done for the sum paid by proxy to the representative contractors,” the report said.
The auditors cited provisions of the Public Procurement Act 2007 and the Financial Regulations requiring procurement to be conducted through the prescribed process and bidders to demonstrate their eligibility, including technical qualifications, machinery, equipment and manpower.
They said the execution of the contract agreement by proxy made some clauses difficult to enforce and exposed the government to the risk of financial loss in the event of default.
The ministry, however, told the auditors that it had no engagement or agreement with the foreign company.
It said the agreement between the contractors established the commitment of the six contractors with the foreign company.
The ministry also said it had followed the procedures provided under the Public Procurement Act in awarding and paying for the contracts, including obtaining the required approvals.
It said milestones achieved were certified by its technical department before payments were made and that payment certificates were issued accordingly.
The ministry acknowledged the recommendation that every stage of work should be properly certified by the supervising engineer before further payment.
However, the Auditor-General found the response unsatisfactory and said the finding remained valid until the recommendations were implemented.
The report recommended that the Permanent Secretary account to the Public Accounts Committees of the National Assembly for the N163,918,943.69 paid to the representative contractor without evidence of work done.
It also recommended that the money be recovered and remitted to the treasury, with evidence of the remittance forwarded to the committees.
The Auditor-General further recommended that sanctions relating to irregular payments under paragraph 3106 of the Financial Regulations 2009 should apply if the amount was not accounted for and recovered.
N270m firearms procurement
The audit also uncovered a N270 million (N270,020,066.80) payment for the procurement of AK rifles, red dots and AK ammunition to enhance aviation security operations at the nation’s airports.
The payment was made as IPC 1 and IPC 2 to a company through two payment vouchers dated 10 January 2023 and 23 May 2023, respectively.
However, the auditors said there was no approval from the National Security Adviser (NSA) for the procurement of the ammunition.
They also said the company’s quotation for the AK rifles, red dots and ammunition was not attached to the payment documents.
Other due-process documents, including CAC, NSITF and FIRS documents, were also not attached to the paid vouchers, according to the report.
The auditors further found that Store Receipt Vouchers (SRVs), which would serve as evidence that the items were received by the ministry, were not attached to the payment vouchers.
In its response, the ministry said the contract could be verified because it passed through the required procurement processes and all necessary documents were obtained.
It listed award and acceptance letters, BPP documents, due-process review reports, Federal Executive Council approval, the contract agreement, a letter of clearance from the Office of the NSA, payment vouchers and other documents required for payment.
The ministry also said an NSA security clearance letter was attached to the response.
The auditors, however, noted that the Federal Airports Authority of Nigeria (FAAN) had confirmed in its request for Payment Certificate No. 2 that the firearms were supplied to the armoury of the Nigeria Security and Civil Defence Corps (NSCDC) Headquarters, Abuja, for safekeeping pending completion of the Authority’s armoury.
But the auditors said there was no evidence or document to support the claim that the firearms were in the custody of the NSCDC headquarters.
The Auditor-General subsequently found the management response unsatisfactory and maintained the finding pending implementation of the recommendations.
The Permanent Secretary was asked to account to the Public Accounts Committees for the N270,020,066.80, being payment for the procurement of firearms without the relevant supporting documents and which were not sighted by the auditors.
The report also recommended that the amount be recovered and remitted to the Treasury, with evidence of remittance forwarded to the National Assembly committees.
N252m arms procurement
In another case, the ministry paid N252,470,282.20 for the procurement of sub-machine guns, pistols and ammunition for enhanced security at the nation’s airports.
The payment was made to a company through two payment vouchers dated 10 February 2023 and 23 May 2023.
The auditors said the relevant due-process documents, including CAC, NSITF and other required documentation, were not attached to the payment vouchers.
The payment vouchers also had no evidence of receipt and issuance of the items, such as Store Receipt Vouchers (SRVs) and Store Issue Vouchers (SIVs).
More significantly, the auditors said there was no evidence that the items had been supplied and taken to the Department of State Services (DSS) Headquarters, Abuja, for safekeeping, as claimed, pending completion of the Authority’s armoury.
The auditors also said there was no approval from the NSA for the procurement of the ammunition.
The ministry maintained that the necessary procurement documents and approvals had been obtained and that procurement procedures had been followed before the payments were made.
It said a letter from the NSA conveying security clearance for the company was attached.
The ministry also referred to a letter from the Director of Finance and Accounts, dated 7 August 2025, forwarding a delivery note.
It further stated that the issue of evidence of supply was not applicable because the contract had been duly executed.
But the Auditor-General again found the management response unsatisfactory and maintained the audit finding.
The report recommended that the Permanent Secretary account to the Public Accounts Committees for the N252,470,282.20 paid for the procurement of sub-machine guns, pistols and ammunition without evidence of supply.
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The amount should also be recovered and remitted to the Treasury, with evidence of remittance forwarded to the National Assembly committees.
The Auditor-General further recommended sanctions relating to irregular payments and failure to account for public funds under paragraphs 3106 and 3115 of the Financial Regulations 2009, respectively.
N686 million queried across three audit findings
The three audit findings involve a combined sum of N686 million (N686,409,292.69).
The largest single amount, N270 million, was for AK rifles, red dots and ammunition, followed by N252 million for sub-machine guns, pistols and ammunition.
The remaining N163 million was paid to contractors involved in the construction of control towers at six airports.
Across the three cases, the Auditor-General called for the affected amounts to be accounted for, recovered and remitted to the Treasury, with evidence of remittance forwarded to the Public Accounts Committees of the National Assembly.
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