₦1.55bn in Undocumented Payments Raise Control Concerns at Ningi Fistula Centre

 Financial accountability concerns have emerged at the National Obstetric Fistula Centre, Ningi, Bauchi State, following an investigation into the institution’s 2023 financial activities that identified ₦1.599 billion in reported irregularities.

 The investigation reported that ₦1.555 billion in payments lacked relevant supporting documentation on file, representing more than 97 per cent of the total irregularities identified. A further ₦44.38 million was reportedly spent outside the approved budget from the centre’s internally generated revenue account. 

 The financial activities examined occurred during the tenure of Dr. Halima Mukaddas, who was appointed Medical Director of the centre with effect from July 28, 2022. Contemporary reporting in January 2023 also identified her as the substantive Chief Medical Director. 

 From a compliance perspective, the central issue is not simply the value of the reported transactions but the absence of documentation required to establish their legitimacy, purpose and authorisation.

 Supporting documents such as invoices, payment vouchers, contracts, purchase orders, delivery evidence, approvals and receipts form an essential audit trail for public institutions. Without them, auditors and oversight bodies may face difficulties independently verifying whether expenditure complied with procurement, financial-management and budgetary requirements.

 The reported extra-budgetary expenditure also raises questions around budgetary controls, segregation of duties and oversight of internally generated revenue.

 For public-sector compliance teams, the findings underscore the importance of pre-payment controls, documented approvals, reconciliations, procurement compliance and regular internal audits. Exceptions should be investigated promptly, with corrective actions properly documented.

 The centre provides specialised treatment for women affected by obstetric fistula, making financial controls particularly important in ensuring that public resources intended for healthcare delivery can be properly accounted for.

 The reported findings should be treated as allegations requiring appropriate verification and response by the relevant authorities and the institution concerned.