A review of federal spending records indicates that the Tinubu administration allocated a total of N130 billion to the Presidential Amnesty Programme (PAP) between 2023 and 2024.
According to the 2024 fourth-quarter budget performance report, N65 billion was released for the programme during the 2024 fiscal year—the same figure spent in 2023. The PAP was established to rehabilitate and reintegrate former militants from the Niger Delta region.
However, previous reports have raised concerns about transparency in the programme’s financial operations. In November 2024, an audit report from the Office of the Auditor-General of the Federation uncovered questionable withdrawals exceeding N6 billion, allegedly without proper audit procedures.
The audit cited payments made to tertiary institutions for students sponsored under the PAP without verifiable records identifying the beneficiaries. A total of N1.53 billion in tuition payments reportedly lacked supporting documentation, contravening Paragraph 708 of the 2009 Financial Regulations, which prohibits payments for unverified services or goods.
The report further noted widespread violations of Paragraph 603(i) of the same regulation, which requires detailed documentation of services rendered. It highlighted that N1,529,669,500 was paid as tuition to universities without essential documents such as receipts, proof of payment, or admission letters attached to payment vouchers.
Additionally, the audit flagged N3.62 billion processed without internal audit checks. It also revealed that programme officers received cash advances exceeding approved limits. While the maximum allowable advance is N200,000, officials reportedly received N29 million collectively, with some granted multiple advances without proper retirement of previous ones.
Another concern raised in the report was the payment of N87.7 million for store items without evidence that the goods were recorded in the programme’s inventory ledger.
The audit attributed these irregularities to weak internal control systems at the PAP office in Abuja and noted that attempts to obtain explanations from PAP management went unanswered.
