Audit observed that;
i. The Authority made several payments for overseas travel to the tune of 18,439,249.00 (Eighteen million, four hundred and thirty-nine thousand, two hundred and forty-nine naira) only in favour of the Managing Director and other Directors without approval from appropriate authorities.
ii. The mandatory document for all payment claims and audit clearance for international travels from HCSF were not seen. See Circular with Ref. No: HCSF/PS/SD/164/1/19 dated 30/01/2017.
iii. No reports from the various seminars and conferences for which the whooping sum was spent were made available for the team to authenticate that the trips were actually made, and
iv. There were no air tickets used to retire four trips as evidence of performance, contrary to the provision of the extant circular quoted above.