The Office of the Auditor General of the Federation has indicted about 256 Ministries, Departments and Agencies of the Federal Government for violating extant legal guidelines and spending billions of naira that weren’t appropriated in 2020.
The MDAs, together with the Office of the Surveyor-General of the Federation, Airforce Institute of Technology amongst others reportedly engaged in extra-budgetary expenditure amounting to N284bn in 2020.
This revelation was made within the newest 2020 Audited Report of presidency funds submitted to the National Assembly by the OAuGF.
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The doc which was two years later than allowed by the structure revealed unbudgeted expenditure and unremitted income to authorities coffers within the 2020 monetary yr.
Going by the regulation, the 2020 Auditor-General’s report ought to have been submitted to the National Assembly in 2021. It was submitted via a letter referenced AuGF/AR.2020/01 dated November 30, 2023.
Section 80 (2) of the 1999 Constitution as amended states that “No moneys shall be withdrawn from the Consolidated Revenue Fund of the Federation except to meet expenditure that is charged upon the fund by this Costitution or where the issue of those moneys has been authorised by an Appropriation Act, Supplementary Appropriation Act or an Act passed in pursuance of section 81 of this Constitution”.
Also, Section 80(3) states that “No moneys shall be withdrawn from any public fund of the Federation, other than the Consolidated Revenue Fund of the Federation, unless the issue of those moneys has been authorised by an Act of the National Assembly”.
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The report said that the entire of N361bn was spent by the affected MDAs towards the N76bn within the 2020 Appropriation Act.
The OAuGF added that the MDAs didn’t disclosed the sources of the additional spending and didn’t present the proof of supplementary appropriation or permitted virement offered.
The report accused the accounting officers of the affected MDAs of failing to make sure that correct budgetary and accounting methods are established and maintained to boost inner management, accountability and transparency.
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According to the doc, 18 MDAs incurred an overhead expenditure of N129bn which weren’t supported by budgetary provision as required by the structure however the accountant-general, in a administration response contained within the report stated the MDAs concerned are “mostly those that had waivers to spend a percentage of their revenue to sustain themselves”.
The report stated that 34 MDAs reported zero overhead expenditure regardless of having a complete funds of N6.9bn noting that “no additional information was disclosed to enable users understand how the MDAs operated without overhead costs”.
The AuGF report revealed that N7bn was budgeted for Employees Benefit however a complete of N335bn was spent.
It additionally stated that the sum of N14bn was spent on subsidies with out budgetary provisions.
The report stated that 72 MDAs exceeded their Employee advantages funds by N328bn saying “the total expenditures of the 72 MDAs were N335bn while the total budget was N87bn.”
The auditor-general additionally reported that 106 MDAs exceeded their personnel prices funds by N78bn noting that “the entire expenditures of the 106 MDA was N882bn whereas the entire funds was N804bn
“No information was disclosed thereon in respect to the authorisation of the expenditure by way of either supplementary appropriation or virement upon which the personnel budget was exceeded,” the report said.