On payment voucher No.10 of September, 2020, the sum of three hundred and ninety-five thousand naira (395,000) only was paid to the Honourable Commissioner and three others as out-of-station allowance for attending the National Conference on Fire held at Kwara Sate from 5th to 9th August 2019.There was no letter of invitation attached to the payment voucher, neither was it made available when requested during the Audit. However, attached to the payment voucher was an internally prepared schedule of payment signed by the Engr. Agbil Martin O. It was observed from the schedule that apart from the Honourable Commissioner, the three others received their out-of-station allowances based on wrong designations/salary scale. One was paid as permanent secretary while the other was designated as a Director. Inquires in audit confirmed that the first person above was a Director while the second person was a level 10 officer. There was no record to confirm that designations both of the claimed. Again these officers except the young officer claimed N30,000 each for ‘fueling of official vehicle’ without any provision for even a driver. Could it be that the Honourable Commisioner drove himself to Ilorin, Kwara State?