MDA

Ministry Of Foreign Affairs

Project Location/State

N/A State

Award Year

2018

Contract Sum

₦₦0.00

Amount Paid

₦₦89,090,000.00

Unaccounted

₦₦0.00

Context/Observation

Audit observed that;
(i) Senior staff of the Ministry were paid warm clothing allowance on a yearly basis contrary to stipulation of once in three years. Staff were overpaid based on our computation. The payment of warm clothing allowance is at the rate of $720.00 for a period of three years and should have been at the exchange rate of N305.00 as at 2016. Therefore, the payment by the Ministry should have been $720 x N305 = N219,000.00 per person. This would have totaled N49,410,000.00, therefore the payment of N89,090,000.00 instead of N49,410,000.00 led to an overpayment of N39,680,000.00.
(ii) Payment of clothing allowance totaling N89,090,000.00 was made from the capital allocation, rather than the recurrent allocation.

Contractor

N/A

Beneficial Ownership Information

N/A

Legislative Recommendation

The Permanent Secretary is required to recover and refund the overpayment of Warm Clothing Allowances. Sanctions stated in FR 3106 should apply.

Executive Action

N/A

Progress Report

N/A

Data Source

2018 Audit Report

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