The Auditor‑General for the Federation released a 2024 Annual Report on Non‑Compliance that details how the [National Population Commission](https://nationalpopulation.gov.ng/) awarded and paid for census‑related contracts totalling over N245 billion without satisfactory proof of delivery, inflated prices and violations of procurement regulations.
Key points from the report include:
- N131.56 billion paid for 800,000 personal digital assistants (PDAs) despite no verifiable delivery records.
- An alleged N1.45 billion over‑pricing across three PDA contracts.
- A N4.43 billion mobile‑device‑management licence purchased after the census was postponed.
- Additional irregularities involving local‑content directives, missing bill of quantities and unqualified ICT contractors.
- The commission failed to respond to audit queries, leaving the findings in force.
**What did the audit find about the PDA procurement?**
The audit identified that contracts worth N131.56 billion were signed with six vendors between December 2022 and May 2023 for 800,000 PDAs and accessories. The commission claimed receipt of 760,000 units, yet the auditors found no store receipts, delivery notes, waybills or inspection reports—only handwritten entries on informal papers. Physical inspection of storage sites was also denied, prompting the auditor‑general to cite weaknesses in the NPC’s internal controls and breach of paragraph 708 of the Financial Regulations.
**How were PDA contract prices inflated?**
The report, referencing the [Bureau of Public Procurement](https://bpp.gov.ng/), showed that three contracts were priced higher than the BPP‑approved benchmarks, adding up to an alleged N1.447 billion excess. For example, a contract for 80,000 Gisen Tab A7 Lite devices was approved at N7.36 billion but later awarded to Seedstar at N7.85 billion, a difference of N485.57 million. Similar over‑pricing occurred for Digi Tab A7 and Itec Tab A7 devices, with the auditors warning of potential device failures during enumeration.
**Why is the N4.429 billion mobile‑device‑management licence controversial?**
Awarded on 19 April 2023, the licence was paid in full on 15 May 2023—three weeks after the census had been officially postponed on 29 April 2023. The auditors noted that the subscription, intended to manage 800,000 census devices, was never activated and was instead claimed to support “normal official activities,” a justification lacking verifiable evidence.
**What about the local‑content breach?**
A BPP directive dated 15 November 2022 instructed the NPC to exclude Zinox Technologies Limited and TD Africa from local‑content participation. Nevertheless, the commission awarded contracts worth N96.8 billion to a single supplier for both foreign‑content (60 %) and local‑content (40 %) portions, effectively sidelining indigenous firms and undermining the local‑content policy.
**Which ICT contracts lacked proper documentation?**
Two major ICT contracts—one for N6.23 billion and another for N4.735 billion—were executed without an approved Bill of Quantities or with contractors lacking the required technical qualifications and professional registrations. The auditors highlighted the absence of an unconditional Advance Payment Guarantee and non‑membership of the contractor in bodies such as the Computer Society of Nigeria, breaching Section 23(1) of the Public Procurement Act.
**What actions does the Auditor‑General recommend?**
Across all six issues, the report urges the NPC director‑general to appear before the National Assembly’s Public Accounts Committees, recover the disputed sums, remit the amounts to the Treasury and furnish proof of payment. It also calls for sanctions under relevant paragraphs of the Financial Regulations for irregular payments and failure to account for public funds.
The findings cast a spotlight on systemic weaknesses in the commission’s procurement and internal control mechanisms, raising concerns about the stewardship of public resources in preparation for the postponed 2023 census.