More than N200 million allocated for teaching equipment and capital projects at the Abubakar Tatari Ali Polytechnic was allegedly diverted and mismanaged, according to findings contained in the Bauchi State Auditor General’s report.
The 2023 audit report indicted the institution’s accounting officer over alleged fictitious and unauthorised expenditures, including the purchase of household items for the rector, in violation of the Bauchi State Public Procurement Law (as amended 2017).
According to the state’s 2023 budget performance report, the polytechnic received N150,750,000 for capital expenditure and N70,311,226 for overhead costs, amounting to N221,061,226.
The capital allocation was meant for the provision of educational facilities and teaching equipment.
However, the Auditor General flagged irregularities amounting to N217,099,938, citing discrepancies between payment vouchers and receipts, fictitious payments, unauthorised expenditures, unretired advances, under-remitted taxes, and unaccounted affiliation fees.
A breakdown of the queried sums included:
Discrepancies between payment vouchers and receipts – N7,172,123.50
Fictitious payments – N36,205,400
Payments without authorisation – N4,238,509.69
Unretired advances – N100,893,220.99
Payments without store receipt vouchers – N37,031,535.85
Under-remitted contractor taxes – N199,984.80
Unaccounted affiliation fees – N9,047,600
Fictitious transfer to consultancy account – N19,391,060
Fictitious purchases of rector’s household items – N2,920,504
Section 69(1) of the state’s procurement law mandates accountability, transparency and value for money in public procurement, while Section 9(22–23) places responsibility for breaches on the accounting officer.
Findings further revealed that, despite the capital allocation, the institution allegedly failed to procure adequate teaching facilities. Some lecturers, who spoke on condition of anonymity, said the polytechnic was grappling with severe shortages of instructional materials.
A lecturer identified as Tajuddin Yahaya (not real name) said the institution had only one projector and a few outdated computers in its ICT centre, procured about eight years ago.
“We do not have enough computers or chairs in our ICT centre. In fact, we only have one projector in the school,” he said.
Other lecturers corroborated the claim, noting that the absence of modern teaching equipment had adversely affected academic delivery.
The report also indicated that part of the affected funds formed part of the institution’s internally generated revenue (IGR). While the institution had a revenue target of N995,510,000 in 2023, it reportedly remitted only N92,065,000, representing 9.2 per cent of the target.
At the state level, revenue performance reportedly declined from N281,641,558,614.46 to N247,496,012, representing 87.9 per cent during the period under review.
In his recommendations, published on May 28, 2024, the Auditor General directed that all observations be addressed and all outstanding funds remitted to the appropriate government accounts.
The former rector, Adamu Saidu, who served between 2020 and May 2023, denied knowledge of the audit queries.
“I am no longer the rector. I have retired from service. I was not served with any official letter on these observations during my tenure,” he said in a telephone interview, advising journalists to direct further enquiries to the institution.
Efforts to obtain comments from the incumbent rector, Dr. Hashim Sabo Bello, were unsuccessful as he reportedly declined to speak to the media.
The report has been forwarded to the Bauchi State House of Assembly for legislative scrutiny.
Musa Yarima, Deputy Clerk of the Assembly, confirmed receipt of the report, stating that it was before the Public Accounts Committee.
The committee’s secretary, Isa Saidu, said he would consult the chairman before responding but had yet to provide an official position as of press time.
Attempts to get the state government’s reaction were also unsuccessful. The former Commissioner for Information, Dr. Ladan Salisu, said he had resigned his position and referred enquiries to the governor’s spokesman, Mukthar Gidado, who could not be reached despite repeated calls and messages.
The Office of the Auditor General is constitutionally mandated to examine public accounts and ensure compliance with the State Appropriation Act, while the Public Accounts Committee of the Assembly is responsible for scrutinising audit reports and inviting affected agencies for explanations.
Section 72(3) of the procurement law stipulates that any public officer found guilty of breaching procurement regulations is liable to a minimum of six months’ imprisonment and a fine of N500,000.
