Audit observed that a Payment Voucher number 6540 dated 14/03/17 for N28,400,000.00 was raised in favour of a Staff as cash advance for Public Hearing on NSITF Act Amendment bill, 2016 and other pending labour bills at the National Assembly. The payment was supported by the Ministry’s letter Reference MLPS/NSITF/61/11 of 13th March 2017 which conveyed the financial implication of the Public Hearing to NSITF. The following observations were made:
• The expenditure was not provided for in NSITF’s budget for 2016. Therefore, the payment is regarded as extra budgetary expenditure.
• The amount was neither captured as cash advance in the records nor retired; hence, it has not been accounted for.
• Public Hearing organised by the National Assembly was supposed to have been fully funded by the National Assembly and not NSITF and there was no evidence to show that the amount was actually utilised for the reason stated above. The payment was therefore irregular and unaccounted for.