Bombshell Audit: Auditor-General Flags ₦124.12bn Contract Irregularities Across Federal MDAs

A 2024 audit report transmitted to the National Assembly flags procurement breaches, irregular contract awards and payments linked to unexecuted or poorly executed jobs across multiple federal agencies.

The Auditor-General for the Federation has flagged contract and procurement irregularities amounting to approximately ₦124.12 billion across several Federal Government Ministries, Departments and Agencies (MDAs).

The findings are contained in the 2024 Annual Report on Non-Compliance/Internal Control Weaknesses in MDAs for the year ended December 31, 2024.

The report, transmitted to the National Assembly on July 17, 2026, identified widespread weaknesses in procurement and financial controls, including irregular contract awards, breaches of procurement procedures and payments for projects and services that auditors found were either not executed or inadequately executed.

The revelations form part of a much broader set of financial concerns identified by the Auditor-General, raising fresh questions about the effectiveness of internal controls and compliance mechanisms across federal institutions.

According to an analysis of the report, the ₦124.12 billion in contract-related issues falls into three principal categories.

The largest category, accounting for approximately ₦76.96 billion, relates to irregularities in the award of contracts involving 29 MDAs.

The National Population Commission (NPC) recorded the highest amount in this category, with approximately ₦10.97 billion, while the Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development recorded about ₦5.91 million.

The auditors cited breaches of Paragraph 2921(i) of the Financial Regulations 2009, which provides for open competitive bidding and the use of uniform criteria when evaluating bids, subject to applicable exemptions.

Another ₦19.91 billion involved contracts awarded by 15 MDAs in circumstances the auditors identified as violations of procurement due process.

The National Agricultural Land Development Authority (NALDA) accounted for the largest share, with approximately ₦14.70 billion—about 74 per cent of the total amount in this category.

The audit referenced provisions of the Public Procurement Act 2007, which impose responsibilities on accounting officers to ensure that appropriate approvals and procurement requirements are fulfilled before contracts are awarded.

The third category involved approximately ₦27.25 billion in payments relating to jobs and contracts that were either not executed or not properly executed, according to the audit findings.

The National Institute of Construction Technology and Management (NICTM), Uromi, Edo State, recorded the largest amount in this category, at approximately ₦11.36 billion.

The auditors linked such payments to Paragraph 708 of the Financial Regulations 2009, which prohibits payments for goods or services that have not been supplied or performed.

The three categories collectively amount to about ₦124.12 billion, according to the figures contained in the audit findings.

The Auditor-General, Shaakaa Kanyitor Chira, described the recurring weaknesses as evidence of “pervasive control deficiencies and institutional lapses”, warning that such shortcomings could undermine public financial management, accountability and effective service delivery.

The contract-related findings are only a fraction of the financial issues identified in the report.

Overall, the audit identified more than ₦1.34 trillion in various financial lapses across federal MDAs. These included unsupported payments, unretired cash advances, unremitted revenues and payments made without adequate pre-payment audits or supporting documentation.

The report has now been forwarded to the Public Accounts Committees of the National Assembly for further scrutiny and investigation.

The committees may require affected MDAs to provide explanations and supporting documents and could recommend recovery of public funds where the relevant breaches are established.

The latest findings are also likely to renew debate over Nigeria’s public procurement system, particularly the recurring appearance of similar audit queries involving contract awards, project execution and financial documentation.

While the audit report raises serious concerns, its findings are audit observations requiring responses and further examination. The figures do not, by themselves, establish criminal liability or prove that any individual or agency committed fraud.

The National Assembly’s consideration of the report is therefore expected to determine the next steps regarding the affected contracts, agencies and public funds.