A compliance audit carried out by the Office of the Auditor-General for the Federation has exposed massive financial irregularities in the way the Nigeria Police Force managed the Safe School Intervention Fund for the 2023 fiscal year. The audit revealed unauthorized spending, weak internal controls, and violations of procurement and financial rules that led to questionable payments amounting to over ₦4.2 billion.
The audit exercise, conducted under Section 85(4) of the 1999 Constitution (as amended), gave the Auditor-General the power to check how federal agencies spend public funds. A management letter dated February 19, 2025, signed by Olanrewaju Kayode, Director of Audit in the Police Affairs Audit Department, was sent to the Inspector General of Police (IGP), Mr. Kayode Egbetokun.
Mr. Egbetokun was appointed as IGP by President Bola Tinubu on June 19, 2023, taking over from Mr. Usman Baba who had held the role since 2021.
According to the audit findings, a total of ₦2.9 billion was paid by the Police to contractors for the purchase and deployment of ICT hardware and software. However, this was done without getting the mandatory approval from the National Information Technology Development Agency (NITDA), which is required by law for all ICT-related government projects.
In addition, ₦189.5 million was also paid for monitoring and technical support services, but there is no proof that these services were carried out. The auditors have now asked that ₦3.1 billion be recovered from the contractors involved and returned to the Federal Treasury.
Another serious case was a contract awarded to Vigiscope Limited worth ₦9.48 billion. The auditors discovered that ₦155.2 million was wrongly added as Withholding Tax (WHT), which inflated the contract amount. They also found that ₦31 million in stamp duty was not deducted as required by law. In total, the overpayment amounted to ₦186.3 million, which shows a failure of the internal control systems in the Police Force.
The report also pointed out that vehicles worth ₦1.96 billion were bought under the Safe School Fund but were not insured. This goes against the National Insurance Act of 1997, NAICOM Act 2003, and several government circulars. The lack of insurance exposes government assets to risks such as theft, accidents, or other damages.
On December 12, 2023, the Police made three separate payments totaling ₦893 million to contractors for the supply of combat gloves, walkie-talkies, and bulletproof vests. However, these payment vouchers were not certified by the Police internal audit unit, which is required by Paragraphs 1705 and 1710 of the Financial Regulations 2009. This lapse raises concerns that the money may not have been used for the intended purposes.
Further checks showed that ₦885 million paid to three companies for equipment was also not audited before payment. These include ₦295 million to Windland Engineering Ltd for gloves, ₦299 million to Nwanyim Ltd for walkie-talkies, and ₦299 million to Agrigation Integrated Services for protective gear.
Another firm, Octram Integrated Solution Ltd, was paid ₦299 million for 1,102 ballistic helmets, but the payment was made without following pre-audit procedures. All of these point to a clear breakdown of financial discipline and compliance.
The audit report highlighted the risks of losing public funds, exposing government assets to danger, and weakening public trust in how funds are managed. The Auditor-General’s office has recommended that the Inspector-General of Police explain all unauthorized payments, provide documents to back the expenses, and recover the total sum of ₦4.2 billion from contractors.
They also advised the Police leadership to improve internal audit systems, insure all government-purchased assets, and take disciplinary action against any officers who broke financial rules, as stated in paragraphs 3106, 3108, 3115, and 3129 of the Financial Regulations 2009.
As of the time the letter was issued, the Nigeria Police Force had not responded to the audit queries. The Auditor-General has asked for a reply within 14 days so that the management’s comments can be included in the final report.
This audit has brought to light serious issues in how the Safe School Fund was handled, calling into question the financial management practices within the Police Force and raising alarms over how public safety initiatives are financed and monitored.
