Secret Reporters
The Nigeria Army University, Biu, in Borno State, paid a professor ₦438,000 more than the approved amount for an official trip to Oxford, United Kingdom, after calculating travel allowances for eight days instead of the six-day programme the professor was scheduled to attend.
The payment covered Duty Tour Allowance, airfare and Estacode, the foreign travel allowance provided to officials undertaking approved assignments outside Nigeria. According to the findings, the professor attended a programme that ran from 11 to 16 March 2020, but the allowances were calculated for eight days, resulting in an excess payment of ₦438,000.
Moreover, the overpayment was identified in relation to Establishment Circular SGF/OP/I/S.3/XII/158, dated 15 October 2019, which stipulates that Estacode should be paid only for the exact duration of the event being attended. Under this requirement, the allowance should have reflected the six-day programme rather than the additional two days included in the calculation.
The University’s explanation centred on its awareness of the applicable circular at the time the payment was made. In its response, management apologised for the infraction and stated that it was not aware of the circular when the payment was processed. It added that the issue had subsequently been addressed and corrected, promising to provide evidence that the excess amount had been refunded. Although management acknowledged the error and said corrective steps had been taken, the information provided did not include evidence confirming that the ₦438,000 had actually been refunded. The refund therefore remained an outstanding point requiring documentary confirmation.
The findings identified the overpayment as a potential loss of public funds, while diversion of public funds was also listed among the associated risks. However, the information provided did not establish that the excess payment was deliberately made or that the money had been diverted. The timing of the trip also places the transaction around a leadership transition at the University. Prof. David Iliya Malgwi had been appointed Vice-Chancellor in May 2019, while Prof. Kyari Mohammed was approved as his successor on 23 March 2020. Since the programme took place from 11 to 16 March 2020, it fell before the successor’s approval date. However, the information available does not establish which official authorised or processed the payment, and neither professor should be held personally responsible on the basis of these dates alone.
The recommendation was for the University to submit evidence of the ₦438,000 refund. The document further stated that sanctions under Financial Regulations 2009, paragraphs 3106 and 3115, could apply if the matter was not satisfactorily resolved.
