i. The Centre diverted a total sum of N4,127,755,757.91 from the fund appropriated for personnel between 2016 – 2018.
ii. The Medical Director embarked on copious transfer of funds appropriated for payments of non-regular staff personnel from the GIFMIS to TSA Remita, contrary to extant regulations.
iii. The money purported to have been spent on various Capital and Overhead related expenditure could not be ascertained by the audit team.
iv. The payments totalling N4,127,755,757.91 (Four billion, one hundred and twenty-seven million, seven hundred- and fifty-seven-naira, ninety-one kobo) were made via 1108 separate payments.
v. The narrations for all the payments range from “Service rendered”, “Cleaning services”, “Mortuary services”, “Security Services” etc.
vi. Payments vouchers were not raised for these transactions.
vii. Prepayment checks could not be done, as there were no vouchers raised for the payments.
viii. Evidence of competitive bidding for the contracts were not sighted.
ix. Most of the payments were made the same date.
x. Contract files for the contracts/contractors were not provided for audit, and
xi. Existence of the companies and their status were not known