University Of Port Harcourt Teaching Hospital (UPTH)

Project Location/State

Rivers State State

Award Year


Contract Sum


Amount Paid





1. Approved Budget of the Hospital for year 2011 showed that only N35,098,696.00 was appropriated for the purchase of generating set as against the contract sum of N217,864,946.25 . It was equally observed that this project was not featured at all in the year 2012 budget.


2. The Hospital engaged in an extra budgetary expenditure of N182,766,250.25 between year 2012 and 2013. Section 7 (a & b) of the Finance (Control of Management) Act (2004) stipulated that whenever any expenditure is incurred or is likely to be incurred in any financial year upon any service which is in excess of the sum provided for that service, or upon any service for which expenditure has not been authorized for that year, the proposal for such expenditure shall be submitted to the National Assembly by means of a motion. Consequently, Section 22 (4) of the ICPC (2000) makes the act of extra budgetary expenditure an offence punishable by a fine of N100,000.00 and three (3) years prison term.


3. Transaction was inflated above actual market value of supplied items.



Beneficial Ownership Information


Legislative Recommendation


Executive Action


Progress Report


Data Source

2014 Audit report of F.G

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