MDA

Office of the Accountant-General of the Federation

Project Location/State

Award Year

2019

Contract Sum

₦₦0.00

Amount Paid

₦₦0.00

Unaccounted

₦₦0.00

Context/Observation

Audit observed from the review of the Contract Agreement between the OAGF and the vendor of GIFMIS Application dated 10th May 2011, that:
i. The Federal Government of Nigeria (FGN) has so far spent US$27,411,385.33 (Twenty-seven million, four hundred and eleven thousand, three hundred and eighty-five dollars, thirty-three cents), €8,490,961.59 (Eight million, four hundred and ninety thousand, nine hundred and sixty-one euros, fifty-nine cents) and 6,518,919,385.70 (Six billion, five hundred and eighteen million, nine hundred and nineteen thousand, three hundred and eighty-five naira, seventy kobo) from 2011 to 31st December 2020;
ii. The GIFMIS Application is not completely owned and managed by the Federal Government;
iii. There was no clause in the contract agreement that states where source codes could be kept secured with a third party to ensure access, continued operation and maintenance of the software when the vendor is unable to do so;
iv. The project timeline was not defined.
v. There was no adequate capacity building that would have equipped the OAGF staff to independently maintain and manage the Application contrary; and
vi. The vendor was still actively part of the system and issues arising from system malfunctions cannot be resolved by the OAGF officers unless escalated to the vendor.

Contractor

N/A

Beneficial Ownership Information

N/A

Legislative Recommendation

The Accountant-General of the Federation is requested to:
i. Justify the non-compliance with the provision of paragraph 12.3 of the contract agreement and the payment of US$27,411,385.33, €8,490,961.59 euro, N6,518,919,385.70 to GIFMIS vendor;
ii. Provide GIFMIS project deliverables, and the timeline required to complete and hand over the project to the FGN;
iii. Obtain GIFMIS source code from the Consultants or ensure that an escrow agreement is signed with a third (3rd) party to maintain access to the application source codes in a situation where the vendor is unavailable;
iv. Explain why full knowledge transfer from the contractors and support officers to Staff of the Office of the Accountant-General of the Federation for management of GIFMIS independently is yet to be actualized; and
v. Apply sanctions relating to gross misconduct specified in paragraph 3129 of the Financial Regulations.

Executive Action

N/A

Progress Report

N/A

Data Source

2019 Non compliance Audit report of the FG

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