The Nigeria Police Force is facing renewed scrutiny after the Auditor-General of the Federation uncovered contract breaches and questionable payments totalling N2.69bn in its 2022 audit of ministries, departments, and agencies.
According to the report, titled “Non-Compliance and Internal Control Weaknesses in MDAs,” auditors found widespread violations in contract awards, financial management, and project execution at the Force Headquarters.
The document revealed that 14 projects valued at N1.93bn, which were listed as ongoing in the 2022 budget, were abandoned, while the police went on to initiate new contracts that had no traceable approval in the Appropriation Act.
The auditors stated that, “The new contracts awarded by the Force were not backed by legislative approval and were paid for outside the approved budget, contrary to procurement and financial regulations.”
Police authorities, in their defence, said the affected projects had been repeatedly rolled over since 2017 under a zero-based budgeting system. They explained that successive administrations failed to release funds, causing the projects to stall.
“The immediate past administration operated a zero-based budget; hence the projects were rolled over from 2017 until date. They attained various levels of completion but were not funded, which led to their abandonment,” the management stated, urging that a budgetary sub-head be created to complete them.
The Auditor-General dismissed this explanation as inadequate and recommended that the Inspector-General of Police recover and remit the funds associated with the abandoned projects.
The report also raised concerns about the construction of 12 one-bedroom en suite transit camps and the rehabilitation of an administrative block at the Police Pre-retirement Skills Acquisition Centre in Kudan, Kaduna State.
Although almost 80 per cent of the contract sum—paid between November and December 2022—had been released, a site inspection carried out in March 2024 showed that the transit camps were never built. While the police insisted that some work was done and that the contractor had been asked to return to site, auditors described the explanation as “unsupported and insufficient.”
Further financial anomalies were observed in the payment for additional works on the Inspector-General of Police Conference Room, where statutory tax components were paid to the contractor contrary to regulations. Questions also emerged around funds released for the unexecuted construction of the Police College Phase II in Plateau State, the settlement of old liabilities using current-year appropriations, and the irregular engagement of a Senior Special Assistant to the Inspector-General on revenue and tax matters.
The audit additionally flagged weak asset management within the Force, citing the disappearance of police operational animals, including horses, without proper accountability.
It also noted that several obsolete firearms from various police formations were discovered at the Force Headquarters armoury without documentation on their disposal.
Concluding its findings, the Auditor-General warned that the Nigeria Police Force failed to comply with financial rules, procurement laws, and documentation processes, stressing that the observations would remain valid until the Force implements corrective measures.
The report said, “The Nigeria Police Force must urgently address these irregularities to restore transparency and accountability in its operations.”
