MDA

Nigeria Defence Academy (NDA)

Project Location/State

Award Year

2019

Contract Sum

₦₦0.00

Amount Paid

₦₦15,951,186.76

Unaccounted

₦₦15,951,186.76

Context/Observation

Audit observed that:
i. Five (5) paid payment vouchers totaling 15,951,186.76 (Fifteen million, nine hundred and fifty-one thousand, one hundred and eighty-six naira, seventy-six kobo) were raised in favour of 102 officers of the Academy as estacode allowances and arrears of mileage claims between April and September, 2019, and
ii. The above payments were charged against personnel allocations instead of overhead allocations, going by the nature of the expenditures.

Contractor

N/A

Beneficial Ownership Information

N/A

Legislative Recommendation

The Commandant is requested to:
i. Provide reasons why payments were made from wrong sub-heads
ii. Provide instruments authorizing the virement of 15,951,186.76 (Fifteen million, nine hundred and fifty-one thousand, one hundred and eighty-six naira, seventy six kobo).
iii. Recover the sum of 15,951,186.76 and remit same to the Treasury.
iv. Forward evidence of remittance to the Public Accounts Committees of the National Assembly, and
v. Otherwise, apply sanctions relating to irregular payment specified in paragraph 3106 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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