The Federal Ministry of Aviation and Aerospace Development is said to have spent N522.49 million on the procurement of firearms and ammunition for airport security, but federal auditors insist the ministry up till now, failed to provide evidence that the items were delivered or kept in the custody of the Nigeria Security and Civil Defence Corps (NSCDC).

The finding was contained in the Auditor-General for the Federation’s 2024 Annual Report on Non-Compliance and Internal Control Weaknesses in Ministries, Departments and Agencies, according to Daily Trust.

The audit report queried two separate payments totalling N522,490,349.00 made in 2023 for weapons and ammunition intended to strengthen security operations at the nation’s airports.

In the first transaction, the ministry was said to have paid N270,020,066.80 through two payment vouchers dated January 10 and May 23, 2023, for the procurement of AK range of rifles, red-dot sights and AK range of ammunitions.

The auditors, in their report, stated that there was no evidence of approval from the Office of the National Security Adviser for the procurement and that the company’s quotation, as well as several due-process documents, were not attached to the payment vouchers.

The report also said there were no Store Receipt Vouchers to establish that the items had been received by the ministry.

According to the audit, although a request for payment certificate indicated that the firearms had been supplied to the armory of the NSCDC headquarters in Abuja for safe keeping pending completion of the Authority’s armory, no document was provided to substantiate that the weapons were actually in NSCDC custody.

The auditors said the absence of supporting documents raised the risk of diversion and loss of public funds.

The ministry, however, rejected the concerns, saying the procurement went through the required processes and that the necessary approvals and documents had been obtained.

It said documents including award and acceptance letters, Bureau of Public Procurement approvals, due-process review reports, Federal Executive Council approval, the contract agreement, security clearance from the Office of the National Security Adviser and payment vouchers were available.

The ministry also said the ONSA security clearance for the company had been attached in response to the audit query.

The auditors, however, found the response unsatisfactory and maintained that their findings remained valid pending implementation of the recommendations.

They recommended that the permanent secretary be required to account to the Public Accounts Committees of the National Assembly over the expenditure and recover and remit the N270.02 million to the Treasury.

Second N252.47m payment questioned

The auditors also queried a separate N252,470,282.20 paid through two vouchers dated February 10 and May 23, 2023, for the procurement of sub-machine guns, pistols and ammunition for airport security.

The report again raised concerns over documentation supporting the procurement and delivery of the weapons.

In its response, the ministry maintained that all procurement procedures had been followed and that the necessary approvals had been secured.

It said a letter from the ONSA conveying security clearance for the company was available, while the Director of Finance and Accounts of the Federal Airports Authority of Nigeria had also forwarded a delivery note dated August 7, 2025.

The ministry argued that the contract had been duly executed and therefore maintained that it had not violated financial regulations or extant procurement rules.

The auditors, however, again described the response as unsatisfactory and retained their findings.

Foreign contractors engaged through proxies

The audit report also raised concerns over the ministry’s payment of N163.92 million to six contractors involved in the construction of control towers at six airports.

According to the report, five contractors received N30,947,309.22 each on June 1, 2023, while another received N9,182,397.59.

The projects, awarded on May 24, 2018, had a combined contract value of N4.46 billion but remained incomplete, particularly the technical components, six years after the contracts were awarded.

The auditors further said agreements relating to five of the projects were executed in November 2021 between the ministry and local representative contractors acting on behalf of United Kingdom-based companies.

They said there was no evidence of work corresponding to the payments made through the representative contractors.

The report warned that executing the agreements through proxies could make the contractual clauses difficult to enforce and expose the government to financial losses in the event of default.

The ministry, in its response, said it had no direct engagement or agreement with the foreign company, explaining that arrangements between the contractors established their commitments to the foreign firm.

It also attributed delays in completing the projects to the release of funds by the Federal Government, while assuring the auditors that procurement regulations had been followed.

The audit report nonetheless highlighted the need for proactive measures to ensure completion of the projects and prevent further cost escalation.