BY ANTHONIA EMMANUEL
A recent compliance audit by the Office of the Auditor-General for the Federation has unearthed extensive financial mismanagement in the Nigeria Police Force’s handling of the Safe School Intervention Fund, exposing unauthorised expenditures and regulatory violations worth over ₦4.2 billion during the 2023 fiscal year.
The findings, outlined in a detailed management letter dated February 19, 2025, and addressed to the Inspector-General of Police, Kayode Egbetokun, reveal troubling lapses in accountability, poor internal controls, and widespread disregard for procurement and auditing procedures.
One of the most alarming revelations in the audit is the disbursement of ₦2.9 billion for ICT equipment and software carried out without the statutory clearance from the National Information Technology Development Agency (NITDA). The audit asserts that this payment violated procurement laws that mandate NITDA’s approval for all ICT-related government contracts.
Auditors noted that the funds were paid directly to contractors for hardware and software deployment without any indication that due diligence or regulatory compliance was followed.
In addition to the ICT-related spending, another ₦189 million earmarked for monitoring and maintenance activities was also paid out, but with no verifiable evidence of project execution. As a result, the auditors recommended that the total ₦3.1 billion be recovered and paid back into the Federal Treasury.
In a separate contract awarded to Vigiscope Limited, worth ₦9.48 billion, auditors flagged an inflated withholding tax figure of ₦155 million and a missing stamp duty of ₦31 million. These errors led to an overpayment of ₦186.3 million, raising fresh concerns about weak oversight and the manipulation of tax deductions during procurement.
The Police Force also procured vehicles worth nearly ₦2 billion under the Safe School Fund without insuring them an act that goes against multiple legal requirements, including provisions in the National Insurance Act and the NAICOM Act. The omission, the report warns, puts valuable public assets at risk and undermines national financial regulations.
The audit further reveals that three contractors were paid a combined ₦893 million in December 2023 for the supply of security-related gear including combat gloves, walkie-talkies, and bulletproof vests without proper audit certification. The financial regulations mandate internal audit endorsement before payments are made, but the Police bypassed this requirement.
Procurement records also show ₦885 million disbursed to various contractors for protective gear and communication devices without any prepayment audits. The breakdown includes:
₦295 million to Windland Engineering Ltd for 5,600 combat gloves,
₦299 million to Nwanyim Ltd for Motorola walkie-talkies,
₦299 million to Agrigation Integrated Services for PPEs and non-lethal arms.
Another contractor, Octram Integrated Solution Ltd, received ₦299 million for ballistic helmets, also without following due audit processes.
Systemic Failures and Audit Recommendations
The audit identifies several structural issues plaguing the fund’s management, including a lack of transparency, disregard for procurement protocols, failure to insure government assets, and potential misuse of public funds.
To address these failures, the Auditor-General’s office has directed the Inspector-General of Police to:
-Justify all unauthorised ICT expenditures,
-Provide missing documentation for questionable transactions,
-Recover a total of ₦4.2 billion and remit it to the Federal Treasury,
-Present proof of compliance with audit and insurance obligations,
-Enforce disciplinary actions in line with Financial Regulations against officers involved.
The office also requested a formal written response from the Nigeria Police Force within 14 days of the letter to incorporate management’s position into the final report.
As of the time the audit letter was issued, the Nigeria Police Force had not provided an official response to the allegations and financial discrepancies. The absence of feedback raises further questions about transparency and internal accountability within the Force.
This revelation of large-scale mismanagement in the Safe School Fund established to enhance security in educational institutions has sparked concern among stakeholders about the integrity of public fund management and the urgent need for reform within Nigeria’s law enforcement procurement systems.
