MDA

Nigerian Maritime Administration and Safety Agency (NIMASA)

Project Location/State

N/A State

Award Year

2018

Contract Sum

₦₦0.00

Amount Paid

₦₦19,691,100.00

Unaccounted

₦19,691,100.00

Context/Observation

Audit observed that the sum of N19,691,100.00 was paid to a staff of the Fund, vide PV number 3572 dated 18th April 2017, in respect of Outstanding Contribution to the International Social Security Association (ISSA) by the Ministry of Labour and Employment. This was necessitated via a letter ref. ML.DSS/CD/038/II/182 dated 8th March 2017 from the Ministry of Labour and Employment requesting NSITF to defray the amount on its behalf.
The following additional observations were also made:
a. Instead of paying directly to International Social Security Association (ISSA) or the Ministry, the payment was made to a staff of the Fund. The rationale for paying the money meant for ISSA to the staff was unclear.
b. The Ministry’s request is viewed as ministerial interference which the Federal Government forbids as stipulated in circular Ref. No: SGF.6/VIII dated 8th May 2008.
c. There was no evidence that NSITF budgeted for the expenditure and that the staff paid the sum of N19,691,100.00 to ISSA.

Contractor

N/A

Beneficial Ownership Information

N/A

Legislative Recommendation

The Managing Director is required to justify the approval and disbursement of the sum of N19,691,100.00 to the staff of the Fund without prior budgetary provision failing which, the sum should be recovered from him, and recovery particulars forwarded for verification. Sanctions within FR 3106 and 3129 should apply.

Executive Action

N/A

Progress Report

N/A

Data Source

2018 Audit Report

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