Aviation Ministry Spent N686m on Control Towers and Firearms Without Proof of Work

The Federal Ministry of Aviation and Aerospace Development spent N686 million on control tower projects and firearms. Auditors found missing evidence of work done, item supply, and procurement documents, according to the Auditor-General's report.

This information comes from the 2024 Annual Report on Non-Compliance/Internal Control Weaknesses in Ministries, Departments and Agencies (MDAs) of the Federal Government of Nigeria, Volume II.

The report covers the year ending 31 December 2024. It was submitted to the National Assembly on 17 July 2026 by the Auditor-General for the Federation, Shaakaa Kanyitor Chira.

The auditors spotted three issues with procurement and payments at the Federal Ministry of Aviation and Aerospace Development. These issues involve amounts of N163.92 million, N270.02 million, and N252.47 million.

The Auditor-General said these gaps arose from weaknesses in the ministry’s internal control system. In all three cases, the ministry’s response to the audit findings was found lacking.

Control Towers

The report states that the ministry paid N163 million (N163,918,943.69) to six contractors to build control towers at six airports across Nigeria.

Five contractors received N30 million (N30,947,309.22) each on 1 June 2023, while the sixth contractor got N9,182,397.59.

Auditors revealed that the contracts were awarded on 24 May 2018 for a total of N4,459,075,994.19. However, six years later, the projects are still incomplete, especially the technical parts.

The report added that an agreement dated 18 November 2021 was made by proxy between the ministry and representatives of UK-based companies.

According to the auditors, the amount paid was received by these representatives acting as proxies. "There was no evidence of work done for the sum paid by proxy to the representative contractors," the report stated.

The auditors pointed out that the Public Procurement Act 2007 and Financial Regulations require that procurement must follow a set process. Bidders must show their qualifications, including technical skills, equipment, and manpower.

They said the use of proxies made it hard to enforce some contract clauses and could lead to financial loss for the government if things go wrong.

The ministry told the auditors it had no engagement or agreement with the foreign company.

It explained that the agreement between the contractors proved their commitment to working with the foreign company. The ministry added that it followed all procedures under the Public Procurement Act for awarding and paying for the contracts.

It claimed that milestones were certified by its technical department before payments were made, and payment certificates were issued. The ministry accepted the recommendation for proper certification by the supervising engineer before further payments.

Still, the Auditor-General found this response unsatisfactory. The finding remains valid until the recommendations are carried out.

The report advised the Permanent Secretary to account to the Public Accounts Committees of the National Assembly for N163,918,943.69 paid to the proxy contractor without proof of work. It also suggested that the money be recovered and sent back to the treasury, with proof of this sent to the committees.

N270m Firearms Procurement

The audit also revealed a N270 million (N270,020,066.80) payment for buying AK rifles, red dots, and AK ammunition to improve security at airports.

The payment was made in two parts as IPC 1 and IPC 2 to a company through two payment vouchers dated 10 January 2023 and 23 May 2023.

However, the auditors found no approval from the National Security Adviser (NSA) for buying the ammunition. They also noted that the company’s quotation for the firearms and ammunition was missing from the payment documents.

Other required documents, including CAC, NSITF, and FIRS paperwork, were also not included with the payment vouchers.

Furthermore, Store Receipt Vouchers (SRVs), which would show that the items were received by the ministry, were absent from the payment vouchers.

In response, the ministry said the contract could be verified as it went through the necessary procurement processes. It listed various documents, including award letters and clearance from the NSA.

The ministry claimed an NSA security clearance letter was attached to its response. Still, the auditors noted that the Federal Airports Authority of Nigeria (FAAN) confirmed in a request that the firearms were supplied to the Nigeria Security and Civil Defence Corps (NSCDC) Headquarters in Abuja for safekeeping.

However, there was no evidence to support the claim that the firearms were in the NSCDC's custody. The Auditor-General found the ministry’s response unsatisfactory and maintained the finding pending implementation of recommendations.

The Permanent Secretary was told to account for the N270,020,066.80 paid for firearms without the necessary supporting documents. The report also called for the amount to be recovered and sent back to the Treasury, with proof sent to the National Assembly committees.

N252m Arms Procurement

In another case, the ministry paid N252,470,282.20 for sub-machine guns, pistols, and ammunition to boost airport security. This payment was made through two payment vouchers dated 10 February 2023 and 23 May 2023.

The auditors said important due-process documents were missing, including CAC, NSITF, and other necessary paperwork. They also pointed out that there were no Store Receipt Vouchers (SRVs) or Store Issue Vouchers (SIVs) to show the items were received.

Most importantly, the auditors found no proof that the items were delivered to the DSS Headquarters in Abuja for safekeeping, as claimed, while also lacking NSA approval for the ammunition procurement.

The ministry insisted that it had all necessary procurement documents and approvals before making the payments. It referred to a letter from the NSA that gave security clearance for the company.

The ministry also mentioned a letter from the Director of Finance and Accounts dated 7 August 2025, which included a delivery note.

The ministry argued that the claim of missing supply evidence was not valid because the contract had been executed properly. But the Auditor-General found the response unsatisfactory and maintained the audit finding.

The report recommended that the Permanent Secretary account for the N252,470,282.20 paid for the procurement of arms without proof of supply. This amount should also be recovered and sent back to the Treasury, with proof forwarded to the National Assembly committees.

The Auditor-General advised that sanctions for irregular payments under Financial Regulations 2009 should apply if the amounts are not accounted for and recovered.

N686 Million In Question Across Three Findings

The three audit findings total N686 million (N686,409,292.69). The biggest single amount, N270 million, was for AK rifles, red dots, and ammunition, followed by N252 million for sub-machine guns and pistols.

The last N163 million was paid to contractors for building control towers at six airports. The Auditor-General called for all these amounts to be accounted for, recovered, and sent back to the Treasury, with proof of the remittance sent to the Public Accounts Committees of the National Assembly.