The Federal Ministry of Aviation and Aerospace Development spent N522.49 billion on the procurement of firearms and ammunition for airport security operations, but could not provide sufficient evidence to establish that the items were delivered, according to the 2024 Annual Report on Non-Compliance and Internal Control Weaknesses released by the Auditor-General for the Federation.
The report, which examined activities across Ministries, Departments and Agencies (MDAs), raised concerns over two separate payments made by the ministry for the procurement of weapons and ammunition intended to strengthen security at the nation’s airports.
According to the audit report, N270,020,066.80 was paid on January 10, 2023, and May 23, 2023, for the procurement of AK Rifles, Red Dots and AK ammunition. The auditors also faulted the ministry for failing to provide some procurement and supporting documents attached to the relevant payment vouchers.
The report further disclosed that another N252,470,282.20 was paid on February 10, 2023, and May 23, 2023, for the procurement of Sub-Machine Guns, Pistols and ammunition for airport security operations.
On the first transaction, the report said:
“The sum of N270,020,066.80 (Two hundred and seventy million, twenty thousand, sixty six naira, eighty kobo) was paid as IPC 1 and IPC 2 to a company through two (2) paid vouchers with Ref. No. FMA/ABJ/CAP/1047/22 and FMA/ABJ/CAP/1445/21 dated 10th January, 2023, and 23rd May, 2023, respectively, for the procurement of AK Rifles, Red Dots and AK Ammunition to enhance aviation security operations of the Nation’s Airports.
“There was no approval from the National Security Adviser (NSA) to procure the ammunition. The company’s quotation for the procurement of AK Rifles, Red Dots and AK ammunition was not attached. All due process documents (CAC, NSITF, ITF, FIRS etc) were not attached to the paid vouchers. Store Receipt Voucher (SRV) to serve as evidence that the items received by the Ministry were not attached to the paid vouchers.”
The audit report noted that, in a request for Payment Certificate, the Federal Airports Authority of Nigeria (FAAN) stated that the firearms had been executed and delivered to the Armory of the Nigeria Security and Civil Defense Corps (NSCDC) Headquarters in Abuja for safekeeping until the completion of the authority’s own armory.
However, the auditors said they found no supporting evidence or documentation showing that the firearms were actually held by the NSCDC Headquarters for safekeeping.
According to the report, the identified shortcomings pointed to deficiencies in the ministry’s internal control mechanisms and created a risk of diversion and loss of public funds.
“The above anomalies could be attributed to weaknesses in the internal control system at the Federal Ministry of Aviation and Aerospace Development, Abuja and risks diversion of public funds, loss of public funds.”
Responding to the audit query, the ministry maintained that the firearms procurement contract went through the required procurement procedures and could be verified through the relevant documentation.
It said, “The necessary procurement documents and approvals were duly obtained. The procurement processes and procedures were duly followed before payments were made (See attached Award & Acceptance letters, BPP, Due Process Review Reports, FEC, Contract Agreement, and Letter of clearance form Office of the National Security Adviser, Payment Vouchers and other documents required for payment). The letter from the Office of the National Security Adviser conveying the Security Clearance for the company is hereby attached for your information. The payment vouchers with the supporting documents are hereby attached for your information.”
The Auditor-General, however, rejected the explanation, stating that the ministry’s response did not adequately address the issues raised. It consequently maintained that the audit findings would remain in force until the recommendations were implemented.
The report recommended that the permanent secretary should be made to account to the Public Accounts Committees of the National Assembly over the expenditure and recover N270,020,066.80 for remittance to the Treasury.
On the second transaction involving N252,470,282.20, the report stated that the money was paid to a company through two payment vouchers, FMA/ABJ/CAP/1042/22 dated February 10, 2023, and FMA/ABJ/CAP/1441/21 dated May 23, 2023, for the procurement of Sub-Machine Guns, Pistols and ammunition intended to improve security at the nation’s airports.
The auditors again attributed the issues surrounding the transaction to weaknesses in the ministry’s internal control system.
The ministry, in its response, insisted that all required procurement procedures and approvals had been followed before the payments were made.
“The Procurement processes and procedures were duly followed before payments were made (See attached Award & Acceptance letters, BPP, Due Process Review Reports, FEC, Contract Agreement, and Letter of clearance form Office of the National Security Adviser, Payment Vouchers and other documents required for payment). The Ministry did not violate the provision of the financial regulations and extant circulars, as all necessary procurement documents were obtained.”
The ministry further stated:
“The letter from the Office of the National Security Adviser conveying the Security Clearance for the company is hereby attached for your information. The letter from Director, Finance & Accounts (FAAN), Ref. No. FAAN/HQ/DFA/1/Vol.XI/16 dated 7th August, 2025, forwarding the delivery note is hereby attached. This is not applicable as the contract was duly executed.”
The Auditor-General again found the ministry’s response unsatisfactory, maintaining that the findings would remain valid until the recommendations contained in the report were implemented.
The audit report also raised concerns over another N163,918,943.69 paid to six contractors involved in the construction of control towers at six airports across the country.
According to the report, five of the contractors received N30,947,309.22 each on June 1, 2023, while the sixth contractor was paid N9,182,397.59.
The auditors said the contracts, initially awarded on May 24, 2018, at a combined contract value of N4,459,075,994.19, remained incomplete six years after their award, particularly in respect of the technical components.
“These contracts were awarded on 24th May, 2018 at the contract sum of N4,459,075,994.19 and were yet to be completed (especially the technical part), six years after the award. The agreement dated 18th November, 2021, in respect of the five contracts were executed by proxy between the Ministry and the representative contractors on behalf of the foreign United Kingdom based companies, with the sum in (i) above also received by proxy.”
The report said the auditors found no evidence demonstrating that work had been undertaken in respect of the money paid to the representative contractors. It also expressed concern that the use of proxy arrangements in executing the agreements could make enforcement of the contractual provisions difficult and expose the government to potential financial losses if the contractors defaulted.
“There was no evidence of work done for the sum paid by proxy to the representative contractors, and the execution of contract agreement by proxy made the clauses therein to be difficult to enforce, thereby exposing government to the risk of financial loss in the case of default.”
In its response, the ministry disputed the implication that it had a direct contractual relationship with the foreign companies and explained that the agreements were between the six contractors and the foreign firm.
The ministry stated:
“FGN/Ministry had no engagement/agreement whatsoever with the foreign company. The agreement between the two contractors, establishes the commitment of the six contractors with the foreign company. Your recommendation that we take proactive steps and make sure that the projects are completed to fore-stall unnecessary inflation is well noted. You are aware that the completion of the projects is subject to prompt release of funds by the FGN. We have and will always ensure that we comply with Procurement Regulations just as we followed all the procurement stages in the award of the instant contracts.”
