Audit report indicts NDLEA over N200m extra budgetary spending


The 2016 Audit report presented to the Senate by the Office of Auditor General of the Federation has alleged spending of N200 million without budgetary provisions by management of the Nigeria Drug Law Enforcement Agency (NDLEA).

The N200 million, as stated in the report, was allegedly spent on security votes in 2015.

The query reads: “A  sum  of  N169,336,264.36  (One  hundred  and  sixty-nine  million,  three  hundred and  thirty-six  thousand,  two  hundred  and  sixty-four  naira,  thirty-six  kobo)  was  spent  on Security  Votes  in  2015.  Further  examination  of  the  Agency’s  Budget  for  that  year, revealed that  there was no appropriation for Security Vote  by the National Assembly. 

“The Chairman/Chief  Executive  should  produce  the  authority  for  this  expenditure or recover  the sum  of  N169,336,264.36  and  forward  relevant  details for verification.”

In another query, the agency allegedly spent N135 million on security vote against N103 million budgeted, which resulted into N32 million excess.

The query reads: ” The  sum  of  N135,301,756.93  (One  hundred  and  thirty-five  million,  three  hundred and  one  thousand,  seven  hundred  and  fifty-six  naira,  ninety-three  kobo)  was  spent  by the  Agency  as  against  the  sum  of  N103,216,923.00  (One  hundred  and  three  million,  two hundred  and  sixteen  thousand,  nine  hundred  and  twenty-three  naira) appropriated.

“This  resulted  in  excess  expenditure  of  N32,084,833.93  (Thirty-two  million,  eighty-four thousand,  eight  hundred  and  thirty-three  naira,  ninety-three  kobo)  on  Security  Vote  for the  year  2016,  contrary  to  the  provision  of  Financial  Regulation  313  which  states  that “No  expenditure  on  any  subhead  of  the  Recurrent  Estimates  in  excess  of  the  provision in  the  Approved  estimates  or  Supplementary  Estimates  may  be  authorised  by  any officer  controlling  a  vote  without  approval  of  the  National Assembly.

“Financial Regulation  419  also  states  that  ‘Officers  controlling  votes  are  solely  liable  for unauthorised expenditure  in  excess of  the sum  allocated’.”  

“The  Chairman/Chief  Executive  should  justify  the  excess  expenditure  of N32,084,833.93.”

 NDLEA in written response to the query  said,”there was no enough allocation for security vote and being Agency that carry out  most of its activities on information and intelligence, the management has no option than to make provision from its recurrent allocation for security and information from sub-head.

“There was no excess spending of security votes as claimed by the Auditors , in 2016 year of assessment the sum of N103 million was spent that year leaving unutilized balance of N785,189.57.”

However , on account of unsatisfactory explanations given by NDLEA, the Auditor General sustained the queries and forwarded the report for further actions by the Senate Committee on Public Accounts.

Consequently , the Chairman of the Committee , Senator Mathew Urhoghide ( PDP Edo South) , has directed his clerk to write the DG of NDLEA for appearance before the committee this week.