MDA

National Defence College (NDC)

Project Location/State

Award Year

2019

Contract Sum

₦₦0.00

Amount Paid

₦₦11,650,400.00

Unaccounted

₦₦1,281,544.00

Context/Observation

Audit observed that:
i. The sum of 11,650,400.00 (Eleven million, six hundred and fifty thousand, four hundred naira) was paid for various contracts through six (6) payment vouchers, and
ii. The College failed to deduct and remit the sum of 1,281,544.00 (One million, two hundred and eighty-one thousand, five hundred and forty-four naira), being statutory taxes (VAT and WHT) from the payments to contractors.

Contractor

N/A

Beneficial Ownership Information

N/A

Legislative Recommendation

The Commandant is requested to:
i. Justify why payments were made to contractors without deducting statutory VAT and WHT.
ii. Recover the sum of 1,281,544.00 and remit same to the relevant tax authorities.
iii. Forward evidence of remittance to the Public Accounts Committees of the National Assembly, and
iv. Otherwise, apply sanctions relating to failure to provide for VAT and WHT and failure to collect and account for Government Revenue specified in paragraphs 234(ii) and 3112 of the Financial Regulations respectively.

Executive Action

N/A

Progress Report

N/A

Data Source

2019 Non compliance Audit report of the FG

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