A civil society organisation (CSO), Global Integrity Watch (GIW), has given five federal agencies seven days to respond to Freedom of Information (FoI) requests seeking explanations and documents on financial issues raised in the reports of the auditor-general for the federation.
The agencies are the Nigerian Nuclear Regulatory Authority (NNRA), National Power Training Institute of Nigeria (NAPTIN), National Institute for Legislative and Democratic Studies (NILDS), Transmission Company of Nigeria (TCN) and National Institute for Policy and Strategic Studies (NIPSS).
The executive director of GIW, Comrade Abraham Temitayo Adewoye, said the organisation issued the FoI notices on August 20, 2026, demanding relevant financial, procurement and administrative records relating to unresolved audit queries.
The requested documents include payment vouchers, procurement records, contracts, bank and financial statements, management responses to audit queries, evidence of recovery or remittance and documents showing implementation of recommendations by the auditor-general.
GIW said its action was driven by the need to promote transparency and accountability in the management of public resources.
It, however, stressed that an Auditor-General’s query does not, by itself, establish fraud, corruption or misappropriation, saying the FOI requests were intended to obtain the underlying records and give the affected institutions an opportunity to explain the transactions.
At TCN, GIW said its review identified six major areas requiring documentary clarification involving transactions and balances totalling approximately ₦384.214 billion.
They include ₦3.267 billion and $9.111 million in alleged unauthorised increases in Letters of Credit; ₦80.774 million in LC bank charges; ₦11.5 billion in loans to Abuja Electricity Distribution Company (AEDC) and Kano Electricity Distribution Company (KEDC); ₦12.865 billion in Eurobond sinking-fund transfers; ₦354.901 billion in electricity wheeling receivables; and ₦1.601 billion relating to emergency procurement.
GIW clarified that the aggregate figure represented the scale of transactions requiring explanation and should not be construed as an allegation that the entire ₦384.214 billion was stolen or misappropriated.
At NNRA, the organisation said it identified audit matters valued at approximately ₦191.447 million requiring clarification, covering training expenditure, ICT procurement, stores, cash advances, procurement and revenue issues.
For NAPTIN, GIW raised questions concerning ₦2.772 billion in tender-fee revenue, ₦547.21 million in store items and ₦196.59 million in intervention projects, among other transactions contained in its petition.
At NIPSS, GIW is seeking clarification over ₦433.869 million associated with the training, accommodation and feeding of trainees, as well as ₦890,000 paid for various supplies. It also requested the institute’s audited financial statements and management reports for 2023 and 2024.
At NILDS, the organisation raised questions over the reported non-submission of audited financial statements for 2012 to 2022, ₦15.071 million in stamp-duty issues and ₦1.6 million relating to an Authority to Incur Expenditure.
Adewoye said GIW would continue to pursue unresolved audit matters in the interest of public accountability.
He said, “We are not declaring anybody guilty. We are asking public institutions to explain what happened to public funds identified in official audit reports and to provide the documents that can resolve the questions.”
He added that no public office holder should be exempted from answering legitimate questions concerning public funds, stressing that GIW’s objective was to promote a better Nigeria and safeguard the interests of future generations.
