The Nigeria Police Force and the Federal Ministry of Police Affairs violated key provisions of Nigeria’s procurement and financial regulations in several multi-billion-naira transactions in 2022, an audit report has revealed.
According to the Auditor-General for the Federation’s Annual Report on Non-Compliance/Internal Control Weaknesses in MDAs of the Federal Government of Nigeria for the year ended 31 December 2022 (Volume I), the police paid for projects that were never executed, awarded contracts without due diligence, handled public funds outside approved budget lines, failed to properly record or safeguard firearms and exhibits, and processed payments contrary to federal financial rules.
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The 775-page report, submitted to the National Assembly in August 2025 by Auditor-General Shaakaa Kanyitor Chira, highlights systemic weaknesses that expose the police to the risks of fund diversion, mismanagement, and loss of government assets.
Projects
One of the most striking findings in the report was a ₦499m contract for the construction of Police College Phase II, Bashar, Plateau State. Despite a final payment of ₦335 million made in October 2022, physical verification revealed no evidence that the project had been executed.
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A payment certificate dated 28 November 2022 was still attached to the record despite the non-execution. The report recommended that the Inspector-General of Police (IGP) should account to the Public Accounts Committees (PAC) for the ₦499m recovered and remit the entire amount to the treasury, forward evidence of remittance to PAC and apply sanctions as per Financial Regulations (FR) 3104 and 3106.
Similarly, a rehabilitation contract worth ₦65.4 million for Block B at the Department of Logistics & Supply, Garki, Abuja, contained ₦12.9 million worth of unexecuted items, including suspended POP ceilings, air conditioners and drainage works.
Another project at the Police Pre-retirement Skills Acquisition Centre in Kudan, Kaduna State, received ₦111m (79% of the contract sum), yet auditors found that the promised 12-room transit camp had not been constructed. For these contracts, the Auditor-General advised that the IGP should account to PAC for the ₦12m and ₦111m respectively, recover the sums to the treasury, forward evidence of remittance and apply sanctions under FR 3104(iii) and 3106.
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During the modification of the IGP conference room, auditors discovered that “taxes” amounting to ₦4m were included in the contract sum but never remitted. They described this as an “unjustified insertion”.
The report recommended that the IGP should account to the PAC for the ₦4m recovered and remit it to the treasury, forward evidence of remittance, and apply sanctions in line with FR 3112 and 3129.
Beyond individual contracts, the report revealed that the Police abandoned 14 ongoing projects valued at ₦1.9bn, which were validly appropriated in the 2022 budget, and awarded new projects that were not included in the budget. This constituted extra-budgetary spending, in violation of procurement and public finance laws. The IGP was asked to justify to the PAC the amount spent on unappropriated projects, account for the full amount, recover and remit it to the treasury, forward evidence to the PAC, and apply sanctions as provided under FR 3106 and 3129.
The report also flagged an irregular cash procurement of ₦10m —despite rules banning cash purchases above ₦200,000—and government revenue losses of ₦1.2m in unpaid VAT, WHT and stamp duty. In that case, the Auditor-General recommended that the IGP should account to the PAC for the ₦10m, recover the amount to the treasury, forward evidence of remittance, and apply sanctions under FR 3106 and 3129.
Missing Firearms, Poor Records and Unauthorised Release of Exhibits
The audit uncovered significant lapses in arms and exhibit management within the FCT Police Command.
According to the report, 42 firearms and 737 rounds of ammunition booked between 2021 and 2022 were not returned or rebooked, making proper verification impossible. The auditors also found that a recovered Golf 3 vehicle was converted into a patrol car without any formal authorisation, while nine AK-47 rifles recovered by the defunct SARS were being used operationally by officers despite the absence of required approvals.
In these cases, the Auditor-General recommended that the IGP should account to the PAC for the 42 firearms and 737 rounds of ammunition, justify the conversion of exhibits to official use, provide evidence of compliance, and apply sanctions for gross misconduct in line with FR 3129.
When auditors visited the Anti-Violent Crime Section (D5), they were denied access to the exhibit room, and the new exhibit keeper could not account for 24 exhibits that had been recorded before he assumed duty.
The report further revealed that firearms and ammunition documented in the crime diary did not appear in the exhibit register, raising concerns about possible diversion. For these lapses, the IGP was advised to justify the denial of access to auditors, account to PAC for the 24 exhibits, justify the non-documentation of recovered items such as a pistol, ammunition and an AK-47, and apply sanctions for gross misconduct under FR 3129.
Monetary exhibits totalling ₦5m were also released without bonds or proper authorisation, alongside laptops and recovered firearms from other divisions. The report recommended that the IGP should justify the release of the amount and the other exhibits, recover and remit the ₦5,050,000 to the Police Reward Fund, forward evidence of remittance to PAC and apply sanctions as provided under FR 3106 and 3129.
Management blamed logistics challenges and the ill-health of a former exhibit keeper for the discrepancies, but the Auditor-General found the explanations inadequate, warning that the lapses pose significant risks of diversion, misuse, and loss of government property. The report also noted that 10 police horses died between 2021 and 2022 at the Mounted Troop FHQ in Abuja, but the losses were not reported, and the animals were removed from the stock register without notifying the Auditor-General as required. For this, the report directed the IGP to justify the non-reporting of the loss to PAC, forward copies of Treasury Form 146 and apply sanctions in accordance with FR 3129.
Contract Award
The Federal Ministry of Police Affairs was also cited for several procurement breaches. According to the audit, the ministry paid ₦438 million for bulletproof vests, ballistic helmets, and a troop carrier without evidence of due diligence, despite a cautionary advisory from the Bureau of Public Procurement.
Auditors noted that no documentation was presented to show that the contractors met basic requirements. The report recommended that the Inspector-General of Police should account for the amount, recover the amount to the treasury, forward evidence of remittance to PAC and apply sanctions as stipulated under FR 3106 and 3129.
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The report also found that ₦18 million was paid for a supposed skill acquisition training for women in Ondo State, yet no evidence of execution—such as attendance sheets, photographs, training materials or certificates—was provided for audit examination.
In another instance, a ₦258m contract for the supply of ten patrol vehicles was awarded without open competitive bidding or the mandatory compliance certificates required under procurement regulations. Auditors stated that no proof of a transparent evaluation or selection process was presented.
The Ministry was also alleged to have violated the federal e-payment policy by making ₦30m in security-related payments into the private bank account of an officer, rather than paying the actual beneficiaries directly. No letters authorising him to receive funds on behalf of the personnel were provided, and auditors found no adequate justification for the breach.
At the Nigeria Police Insurance Unit, auditors found that ₦681 million paid to insurance brokers to settle beneficiaries’ claims had not been disbursed, while an insurance liability of ₦1.6 billion for 2020/2021 remained uncleared. Management did not respond to the queries.
For the uncleared policy of ₦1,628,108,434.18, the IGP was further directed to justify to PAC why the policy remained uncleared, present the current status, ensure non-responsive underwriters are blacklisted and reported to the EFCC and apply sanctions in line with FR 3129.
The Auditor-General repeatedly linked these breaches to weak internal control systems in both the Nigeria Police Force and the Ministry of Police Affairs.In case after case, the IGP and, where applicable, the Ministry were instructed to account for the sums involved, recover and remit them to the treasury, forward evidence of remittance to the Public Accounts Committees of the National Assembly, and apply sanctions under the specific Financial Regulations cited in the report.
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