A Report review of the 2024 fourth-quarter budget performance document shows that the Nigerian government allocated N65 billion to the Presidential Amnesty Programme (PAP) for ex-Niger Delta militants in 2024, matching the 2023 expenditure, totaling N130 billion over two years.

However, a November 2024 Auditor-General report uncovered major financial lapses, including N6 billion withdrawn without proper audits. Notably, N1.53 billion was paid as tuition fees to universities for PAP students without supporting documents like receipts or admission letters, violating Paragraph 708 of the 2009 Financial Regulations, which prohibits payments for unperformed services.

Additionally, N3.62 billion was disbursed without internal audit checks, and N29 million in cash advances for goods and services exceeded the N200,000 limit, with some officers receiving multiple advances without retiring prior ones.
The report also flagged N87.7 million spent on store items without evidence of ledger entries. These issues, linked to weak internal controls at PAP’s Abuja office, went unaddressed as management did not respond to the Auditor-General’s inquiries.



