The Federal Ministry of Aviation and Aerospace Development spent N522.49 million on the procurement of firearms and ammunition that, according to an audit report, lacked sufficient evidence of delivery and custody.
The revelation is contained in the Auditor-General for the Federation’s 2024 Annual Report on Non-Compliance and Internal Control Weaknesses in Ministries, Departments and Agencies.
The report said N270,020,066.80 was paid to a company through two vouchers dated January 10 and May 23, 2023, for the procurement of AK rifles, red-dot sights and AK ammunition intended to strengthen security operations at the nation’s airports.
According to the auditors, the ministry could not provide some key documents relating to the transaction, including approval from the National Security Adviser (NSA), the company’s quotation and Store Receipt Voucher showing that the items were received.
The report read: “The sum of N270,020,066.80 (Two hundred and seventy million, twenty thousand, sixty six naira, eighty kobo) was paid as IPC 1 and IPC 2 to a company through two (2) paid vouchers with Ref. No. FMA/ABJ/CAP/1047/22 and FMA/ABJ/CAP/1445/21 dated 10th January, 2023, and 23rd May, 2023, respectively, for the procurement of AK Rifles, Red Dots and AK Ammunition to enhance aviation security operations of the Nation’s Airports.
“There was no approval from the National Security Adviser (NSA) to procure the ammunition. The company’s quotation for the procurement of AK Rifles, Red Dots and AK ammunition was not attached. All due process documents (CAC, NSITF, ITF, FIRS etc) were not attached to the paid vouchers. Store Receipt Voucher (SRV) to serve as evidence that the items received by the Ministry were not attached to the paid vouchers.”
The report further noted that, although the Federal Airports Authority of Nigeria (FAAN) reportedly confirmed in a Payment Certificate request that the firearms had been supplied to the Armory of the Nigeria Security and Civil Defense Corps (NSCDC) Headquarters in Abuja for safekeeping, there was no supporting evidence to establish that the weapons were actually in the custody of the NSCDC.
The auditors warned that the shortcomings could expose public funds to diversion and loss.
“The above anomalies could be attributed to weaknesses in the internal control system at the Federal Ministry of Aviation and Aerospace Development, Abuja and risks diversion of public funds, loss of public funds.”
The ministry, however, rejected the findings, insisting that the procurement went through the required processes and that the necessary approvals and documentation were obtained.
“The necessary procurement documents and approvals were duly obtained. The procurement processes and procedures were duly followed before payments were made (See attached Award & Acceptance letters, BPP, Due Process Review Reports, FEC, Contract Agreement, and Letter of clearance form Office of the National Security Adviser, Payment Vouchers and other documents required for payment). The letter from the Office of the National Security Adviser conveying the Security Clearance for the company is hereby attached for your information. The payment vouchers with the supporting documents are hereby attached for your information.”
The ministry also maintained that the firearms procurement contract was duly executed.
However, the Auditor-General’s office said the response was unsatisfactory and that the findings would remain valid until the recommendations were implemented.
The audit recommended that the permanent secretary should be made to account to the Public Accounts Committees of the National Assembly and recover and remit N270,020,066.80 to the Treasury.
A separate N252.47 million transaction was also flagged by the auditors.
According to the report, N252,470,282.20 was paid through two vouchers dated February 10 and May 23, 2023, for the procurement of sub-machine guns, pistols and ammunition to enhance security at the nation’s airports.
The auditors again identified weaknesses in the ministry’s internal controls in relation to the transaction.
The ministry maintained that all necessary procurement procedures and approvals were followed.
“The Procurement processes and procedures were duly followed before payments were made (See attached Award & Acceptance letters, BPP, Due Process Review Reports, FEC, Contract Agreement, and Letter of clearance form Office of the National Security Adviser, Payment Vouchers and other documents required for payment). The Ministry did not violate the provision of the financial regulations and extant circulars, as all necessary procurement documents were obtained.”
“The letter from the Office of the National Security Adviser conveying the Security Clearance for the company is hereby attached for your information. The letter from Director, Finance & Accounts (FAAN), Ref. No. FAAN/HQ/DFA/1/Vol.XI/16 dated 7th August, 2025, forwarding the delivery note is hereby attached. This is not applicable as the contract was duly executed,” it further stated
The auditors, however, again rejected the explanation, maintaining that the findings remained valid pending implementation of the recommendations.
The audit report also raised concerns over the engagement of foreign companies in the construction of control towers at six airports across the country.
It said the ministry paid N163,918,943.69 to six contractors involved in the projects. Five contractors received N30,947,309.22 each on June 1, 2023, while the sixth received N9,182,397.59.
According to the report, the contracts, valued at N4.459 billion, were awarded on May 24, 2018, but remained incomplete, particularly the technical aspects, years after their award.
“These contracts were awarded on 24th May, 2018 at the contract sum of N4,459,075,994.19 and were yet to be completed (especially the technical part), six years after the award. The agreement dated 18th November, 2021, in respect of the five contracts were executed by proxy between the Ministry and the representative contractors on behalf of the foreign United Kingdom based companies, with the sum in (i) above also received by proxy.”
The auditors said they found no evidence that work had been carried out in respect of the money paid through the representative contractors.
“There was no evidence of work done for the sum paid by proxy to the representative contractors, and the execution of contract agreement by proxy made the clauses therein to be difficult to enforce, thereby exposing government to the risk of financial loss in the case of default.”
In its response, the ministry denied having any direct engagement with the foreign company and said the agreements between the contractors established their commitments to the foreign firm.
“FGN/Ministry had no engagement/agreement whatsoever with the foreign company. The agreement between the two contractors, establishes the commitment of the six contractors with the foreign company. Your recommendation that we take proactive steps and make sure that the projects are completed to fore-stall unnecessary inflation is well noted. You are aware that the completion of the projects is subject to prompt release of funds by the FGN. We have and will always ensure that we comply with Procurement Regulations just as we followed all the procurement stages in the award of the instant contracts.”
The audit findings have again placed the Federal Ministry of Aviation and Aerospace Development under scrutiny over procurement procedures, documentation, accountability and the management of public funds.
