The Federal Ministry of Aviation and Aerospace Development has been accused of paying a combined N522,490,349 for the procurement of firearms and ammunition for aviation security operations without sufficient evidence that the items were delivered.

The allegation 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 (MDAs).

According to the report, the transactions involved two separate procurements intended to strengthen security operations at airports across the country.

The first transaction involved N270,020,066.80, which the ministry reportedly paid through two payment vouchers for the procurement of AK rifles, red-dot sights and AK ammunition.

The payments, identified as IPC 1 and IPC 2, were made through vouchers referenced FMA/ABJ/CAP/1047/22 and FMA/ABJ/CAP/1445/21, dated January 10, 2023, and May 23, 2023, respectively.

The audit report said there was no evidence attached to the payment vouchers showing approval from the Office of the National Security Adviser for the procurement of the ammunition.

It also identified other documentation gaps, including the absence of the supplier’s quotation and several due-process documents relating to the company.

Among the documents the auditors said were missing were evidence relating to the Corporate Affairs Commission (CAC), Nigeria Social Insurance Trust Fund (NSITF), Industrial Training Fund (ITF) and Federal Inland Revenue Service (FIRS).

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The report further said there was no Store Receipt Voucher (SRV) attached to the payment vouchers to establish that the procured items had actually been received by the ministry.

Firearms allegedly supplied to NSCDC

The audit report noted that, in a request for Payment Certificate, the Federal Airports Authority of Nigeria (FAAN) stated that the firearms had been executed and supplied to the armoury of the Nigeria Security and Civil Defence Corps (NSCDC) Headquarters in Abuja for safekeeping.

The items were reportedly to remain there pending completion of FAAN’s own armoury.

However, the Auditor-General said there was no evidence or documentation supporting the claim that the firearms were actually in the custody of the NSCDC Headquarters.

The audit consequently linked the identified irregularities to weaknesses in the internal control system of the Federal Ministry of Aviation and Aerospace Development.

It warned that such weaknesses could expose government to the risk of diversion and loss of public funds.

Ministry defends procurement

Responding to the audit queries, the ministry maintained that the procurement was properly conducted and that all necessary procurement processes and approvals had been followed.

The ministry said the contract passed through the required procurement procedures before payment was made.

It cited documents including award and acceptance letters, Bureau of Public Procurement (BPP) documents, due-process review reports, Federal Executive Council (FEC) approvals, contract agreements, payment vouchers and other supporting documents.

The ministry also said a security clearance letter from the Office of the National Security Adviser concerning the company had been provided.

However, the Auditor-General rejected the response as unsatisfactory.

The audit authority stated that the management’s response had been noted but that the findings remained valid until the recommendations were implemented.

It recommended that the Permanent Secretary of the ministry should be required to account to the Public Accounts Committees of the National Assembly regarding the transaction.

The Auditor-General further recommended the recovery and remittance of N270,020,066.80 to the Treasury.

Second firearms procurement raises fresh concerns

The report also raised concerns over another payment of N252,470,282.20 made for the procurement of sub-machine guns, pistols and ammunition intended to enhance aviation security at the nation’s airports.

According to the report, the money was paid through two payment vouchers, referenced FMA/ABJ/CAP/1042/22, dated February 10, 2023, and FMA/ABJ/CAP/1441/21, dated May 23, 2023.

The Auditor-General again attributed the identified anomalies to weaknesses in the ministry’s internal control system.

The ministry, however, insisted that the procurement processes and procedures were duly followed.

It said all necessary approvals and procurement documents were obtained before payments were made and maintained that it did not violate the Financial Regulations or relevant government circulars.

The ministry also referred to award and acceptance letters, BPP documents, due-process review reports, FEC documentation, contract agreements, security clearance from the Office of the National Security Adviser and payment vouchers.

It further stated that a letter from the Director of Finance and Accounts of FAAN, dated August 7, 2025, forwarding a delivery note, had been provided.

The ministry argued that the contract had been duly executed.

Again, the Auditor-General deemed the response unsatisfactory and maintained that its findings would remain valid until the recommendations were implemented.

Audit flags N163.9m payments over airport control towers

In a separate finding, the Auditor-General accused the ministry of paying N163,918,943.69 to six contractors for the construction of control towers at six airports across the country.

The report said five of the contractors received N30,947,309.22 each on June 1, 2023, while the sixth contractor received N9,182,397.59.

The audit raised concerns over the projects, noting that the contracts were originally awarded on May 24, 2018, at a combined contract sum of N4,459,075,994.19.

The projects, according to the report, were still incomplete, particularly the technical aspects, six years after the contracts were awarded.

The auditors also raised concerns about agreements dated November 18, 2021, relating to five of the contracts.

According to the report, the agreements were executed by proxy between the ministry and representative contractors acting on behalf of foreign companies based in the United Kingdom.

The auditors said there was also no evidence of work done corresponding to the money paid through the proxy contractors.

They warned that executing the contract agreements by proxy could make some of the contractual clauses difficult to enforce and expose the Federal Government to potential financial losses in the event of default.

Ministry denies direct engagement with foreign companies

In its response, the ministry said it had no direct engagement or agreement with the foreign companies referred to in the audit finding.

The ministry explained that the agreements between the local contractors and the foreign companies established the commitment of the six contractors to the foreign firms.

It acknowledged the recommendation to take proactive measures to ensure completion of the projects and prevent unnecessary cost escalation.

The ministry, however, attributed delays in completing the projects to the prompt release of funds by the Federal Government.

It maintained that it had complied with procurement regulations and followed the required procurement stages in awarding the contracts.

The Auditor-General’s findings highlight broader concerns over documentation, contract execution, internal controls and verification of government-funded projects within the aviation sector.

The issues are expected to come under scrutiny as the relevant authorities consider the audit recommendations and determine whether the funds were properly accounted for and whether the procured security equipment and airport infrastructure projects were delivered as claimed.