Financial misappropriation of several millions have been uncovered in the records of the Nigerian Law School.
The Office of Auditor-General of the Federation, AGF, uncovered multiple infractions in the school records, ranging from outright misappropriation to spending without approval and necessary appropriation.
The Auditor-General’s Financial Report for 2015 which was submitted to the Senate Committee on Public Accounts for investigation on Thursday, July 2, 2020, indicted the management of the Nigerian Law School and exposed how N32 million was paid to an unnamed “cleaner over a period of 12 months.”
The payment, it was noted was not appropriated in the budget of the Nigerian Law School, which indicated the money was withdrawn directly from its internally generated revenue without necessary approval.
The Auditor-General also queried the payment of another N36 million as dressing allowance through the account of one of the staff for 52 others; again without approval and in violation of Nigeria’s Financial Act.
Defending the action, the director-general of the Nigerian Law School, Isa Hayatu Chioma, said that queried raised could not have happened in the Law School, adding, “I can’t imagine the Law School paying 36 million into one person account on behalf of others.”
His defense was however not strong enough for the Senate panel to vacate the query.
Equally perplexing was the revelation by the Auditor-General, that the financial record of the Law School showed very weak signs of internal control measures.
The Law School Storehouse had no ledger to show its inflows and outflows with some of its bank mandates not dated.
Even the Internal Auditor official stamp was not numbered; suggesting massive recklessness in the finance of the Law School.
The Auditor-General’s report further revealed from examination of payment voucher that the Law School at various intervals made use of the pension funds to offset expenses not related to payment of pension, contrary to extant Financial Regulation 417 which states that “expenditure shall strictly be classified in accordance with the estimate and if incorrectly charged to a vote shall be disallowed.”
The Director-General of the Law School has since been asked to recover the sum involved and return same into the pension account.