A compliance audit by the Office of the Auditor-General for the Federation has uncovered massive financial irregularities in the management of the Safe School Intervention Fund by the Nigeria Police Force (NPF), amounting to over ₦4.2 billion in unauthorised and questionable expenditures for the 2023 fiscal year.
The findings, detailed in a management letter dated February 19, 2025, and addressed to Inspector General of Police Kayode Egbetokun, revealed systemic breaches of financial regulations, disregard for internal controls, and violations of procurement laws. The audit was carried out under Section 85(4) of the 1999 Constitution (as amended), which empowers the Auditor-General to examine the accounts of government agencies.
One of the most significant breaches involved the payment of ₦2.9 billion to contractors for ICT hardware and software deployment without mandatory clearance from the National Information Technology Development Agency (NITDA). A further ₦189.5 million was spent on monitoring and support services without proof of execution, prompting auditors to recommend recovery of ₦3.1 billion.
Additionally, a contract awarded to Vigiscope Limited for ₦9.48 billion was flagged for an inflated sum, including an improper addition of ₦155.2 million as Withholding Tax and failure to deduct ₦31 million in stamp duties, resulting in an overpayment of ₦186.3 million.
The report also noted that vehicles worth ₦1.96 billion procured under the Safe School Intervention programme were not insured, violating the National Insurance Act, NAICOM Act, and other asset management policies—exposing government property to significant risk.
Three contractors received a combined ₦893 million in December 2023 for combat gloves, walkie-talkies, and bulletproof vests without certification from the internal audit unit, breaching Paragraphs 1705 and 1710 of the Financial Regulations 2009.
Further scrutiny revealed that ₦885 million was paid to three companies for protective gear and non-lethal weapons without subjecting the transactions to prepayment audit checks. One contractor, M/S Octram Integrated Solution Ltd, received ₦299 million for 1,102 ballistic helmets, also bypassing internal audit protocols.
“These lapses pose major risks of loss and diversion of public funds,” the report warned, citing weak financial controls, disregard for procurement laws, and improper asset management.
The Auditor-General’s office has urged the Police leadership to recover ₦4.2 billion and remit the funds to the Federal Treasury. It also called for disciplinary measures against officers who violated established procedures and requested evidence of compliance, insurance coverage, and proper audit processes going forward.
As of the date of the letter, the Nigeria Police Force had not formally responded to the audit queries. The Auditor-General has requested a reply within 14 days to include the management’s position in the final report.
The audit raises serious concerns about transparency and accountability in the use of the Safe School Intervention Fund, a critical initiative aimed at protecting Nigerian students amid growing security threats.
