On payment voucher No. 3 of December 2016, the sum of N3,604,468.68 (three million, six hundred and four thousand, four hundred and sixty-eight naira and sixty-eight Kobo) was purportedly paid in the name of Egbu Franklin Uchenna Re-late Egbu Roseline Amaka through the Fegge Sub-treasury. Egbu Franklin Uchenna (deceased) was designated as Principal Special Grade II. Similarly, on payment voucher No. 2 of December 2017 of the same Fegge sub-treasury, another sum of N9,630,954.73 (nine million, six hundred and thirty thousand, nine hundred and fifty-four naira and seventy-three kobo) was paid in the name of Egbu Franklin U. Relate Azukaego Egbu. In this latter case, Egbu Franklin Uchenna (deceased) was designated as chief Executive officer, Nwafor Oricu College of Education, Nsugbe.
Inquiries conducted in the audit disclosed that no such name is Egbu Franklin Uchenna (deseased) with the designation of chief Executive officer ever worked at the Nwafor Orizu College of Education, Nsugbe. Again, the signature of the certifying officer, Ndiokwelu C. N. was forged based on the specimen of her signature obtained in the audit. By implication, the documents and certification upon which the payments were made were seemingly forged.
Cumulatively, the sum of N13,235,423.41 (thirteen million, two hundred and thirty-five thousand, four hundred and twenty three naira and forty-one kobo) was purportedly paid in the name of a deceased retiree, Egbu Franklin, using the Fegge Sub-treasury as the conduit.