Audit observed that:
i.The sum of 36,103,013.11 (Thirty six million, one hundred and three thousand and thirteen naira eleven kobo) was purported to have been paid to staff as overtime allowance from 2017 – 2019.
ii.There were no evidences to ascertain that the payments were made as the necessary procedure of paying overtime allowance and the computation required were not duly followed.
iii.The above sum was paid as overtime to staff from TSA (revenue account) without raising payment vouchers.
iv.There was no evidence of over time sheet filled and approved by the management and therefore, the time and rate at which the overtime was paid could not be ascertained.
v.There was no evidence to show that the officers worked for over 45 hours as the rule stated.
vi.There were no evidences of receipt by final beneficiary of the purported over time payments.
vii.The grade levels of the staff purported to have received the over time payment were not known.
viii.There were no pre-payment checks and evidence of approval by management, and
ix.In the absence of these aforementioned documents, the authenticity of the payment cannot be ascertained.