The Code of Conduct Tribunal (CCT) in Nigeria has been found to have awarded 52 contracts worth N52.2 million in 2023 without providing necessary procurement records to the Bureau of Public Procurement (BPP). An audit report by the Office of the Auditor-General of the Federation (OAuGF) revealed that the tribunal failed to transmit procurement documents to the BPP, contravening the Public Procurement Act 2007. The report, submitted to the National Assembly on July 17, covered the finances of federal institutions for 2024.
The audit report attributed the anomalies to weaknesses in the internal control system at the CCT, Abuja. The report stated that the systemic failure poses risks of loss of public funds and the award of contracts to ineligible contractors. The CCT management had blamed the failure on an officer responsible for preparing and transmitting procurement records, but the auditor general treated this as an unsatisfactory excuse.
The audit report recommended that the CCT chairman be compelled to account for the N52.2 million expended on the 52 contracts to the Public Accounts Committees of the National Assembly. The report also suggested that the money should be recovered and remitted to the treasury, with evidence of remittance forwarded to the committees. Furthermore, sanctions for gross misconduct were recommended if the tribunal failed to comply.
In addition to the N52.2 million contracts, the audit found that the CCT made payments of N46.86 million without prepayment audit. The report stated that 29 vouchers worth N46,862,450 were paid without the required prepayment audit, and the vouchers and supporting documents were not checked by the CCT's Internal Audit Department before payment.
The audit also discovered that nine payment vouchers worth N9,385,000 for works and procurement of goods and services lacked relevant supporting documents. The missing documents included approvals, invoices or receipts, letters of award, Store Receipt Vouchers, Store Issue Vouchers, and project files. The auditor general said this failure created risks of diversion and loss of public funds.
The CCT management acknowledged the importance of internal controls and promised to comply with requirements in the future. However, the auditor general rejected the response as unsatisfactory and retained the findings. The report recommended that the CCT account for the expenses to the National Assembly's Public Accounts Committees, recover and remit the amount to the Treasury, and submit evidence of remittance.
The audit report covered the 2024 financial year expenditures of the CCT and other federal institutions. The document, titled the Auditor General of the Federation's Annual Report on Non-Compliance/Internal Control Weaknesses in Ministries, Departments and Agencies of the Federal Government of Nigeria for 2024, was submitted to the National Assembly as mandated by the Nigerian constitution.
Key points
- The CCT awarded 52 contracts worth N52.2 million in 2023 without providing necessary procurement records to the Bureau of Public Procurement (BPP).
- The audit report recommended sanctions for gross misconduct if the tribunal failed to comply with the recommendations.
- The CCT made payments of N46.86 million without prepayment audit and N9.38 million without relevant supporting documents.
