Payment of N500,000,000.00 towards the procurement of Fire Fighting Truck for Ekiti State Cargo Airport (part payment).
Comments: The above represents the payment made towards the procurement of Fire Fighting Truck for Ekiti State Cargo Airport in September, 2022. See appendix V.
Audit scrutiny revealed the following irregularities:
I. There were neither delivery notes nor store received voucher as an evidence that the items purportedly purchased were delivered for government use contrary to the Provisions of Sections 37006 and 39002 of Financial Administration.
II. Fire Fighting Truck purportedly purchased were not recorded in any Non-Current Asset Register of the Cabinet and Special Services Department contrary to the Provisions of Section 37006 and 39002 of Financial Administration.
III. The payment was not supported with proper records of account such as bills, invoices and payment Receipt for the expenditure contrary to the Provisions of Section 10004 of Ekiti State Financial Administration.
IV. The payment Release Warrant no 0025035 valued N786,606,636.45 issued from the State Ministry of Finance being the amount due for payment on BPP Certificate of payment were not in tandem with the amount of Five Hundred Million Naira (N500,000,000.00) purportedly paid to the vendor.
V. The item (Fire Fighting Truck) purportedly purchased was not produced for physical verification during the Audit Inspection exercise.
VI. The payment voucher was devoid of State Tender Board’s (STB) approval.
In view of the above anomalies, Audit could neither ascertain the specification as required in the approval nor confirm the genuineness of the purported expenditure.