The Nigeria Police Force has been flagged for widespread contract and payment irregularities totalling N2,694,859,868.53, according to the newly released Auditor-General’s Annual Report on Non-Compliance and Internal Control Weaknesses in MDAs for 2022.
The audit uncovered abandoned projects, unapproved contract awards, questionable payments, and disbursement of funds for unexecuted works across multiple police departments at the Force Headquarters.
One major finding revealed that 14 contracts worth N1,938,299,452.00, listed as ongoing projects in the 2022 budget, were abandoned. Instead of completing these projects, auditors reported that the Police awarded fresh contracts that were not reflected in the 2022 Appropriation Act. These new contracts, the report stated, could not be linked to any legislative approval and were awarded and paid for outside the approved budget framework.
In its response, police management claimed the projects had been repeatedly rolled over since 2017 under a zero-based budgeting approach.
It stated, “The immediate past administration operated a ‘zero-based’ budget; hence, the subject projects were rolled over from 2017 until date. The projects had attained various levels of completion but were not funded by successive police administrations, hence, the abandonment. It is advised that a sub-head be provided for inclusion in upcoming budgets to fund such abandoned projects so they can be completed.”
The report nonetheless recommended that the Inspector-General of Police be directed to recover and remit the affected funds to the treasury.
Another flagged irregularity involved 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. The contract, valued at N141,082,359.45, had N111,635,864.64—representing 79 per cent of the contract sum—paid out in November and December 2022. Yet, during an inspection in March 2024, auditors discovered that the transit camps had not been constructed.
Management responded that portions of the work had been completed and that the consultant had directed the contractor to return to site, but auditors dismissed the explanation as inadequate.
The report also flagged irregular payments totalling N4,011,627.89 for additional works on the Inspector-General of Police Conference Room. Although N20m VAT-inclusive was originally approved for modifications, an extra N2,511,627.89 was later approved for statutory taxes, bringing the total to N22,511,627.89. Auditors noted that N4,011,627.89, representing VAT and tax components, should not have been paid to the contractor.
Other critical issues highlighted include:
N499,875,500.00 paid for the construction of Police College Phase II in Bashar, Plateau State, which auditors said was not executed despite full payment.
N112,026,424.00 drawn from the 2022 budget to settle outstanding liabilities from 2020.
The irregular engagement of a Senior Special Assistant to the Inspector-General on revenue and tax matters at a cost of N6,000,000, which auditors said did not follow due process.
Direct procurement of equipment worth N10,080,000.00 for the NPF Database Management Centre, in violation of procurement guidelines.
Poorly documented contract execution valued at N12,931,000.00.
Loss of police operational animals—including horses—without proper records, which auditors described as a sign of weak asset management within the Force.
The discovery of several obsolete firearms previously collected from commands but still found in the Force Headquarters armoury, with no documentation provided regarding their disposal.
The Auditor-General concluded that the Nigeria Police Force failed to comply with financial regulations, procurement laws, and required documentation processes, noting that the findings would remain valid until the Police implement the recommended corrective actions.
