₦19.7 Million Foreign Travel Scandal: Finance Ministry Flagged For Bypassing Mandatory Approvals as Public Expenditure Controls Come Under Scrutiny

A review of federal government expenditure has flagged the Federal Ministry of Finance, Budget and National Planning over ₦19.69 million spent on overseas trips in 2020 without evidence of mandatory prior approval from the Head of the Civil Service of the Federation.

The expenditure occurred during the tenure of former Finance Minister Zainab Shamsuna Ahmed, raising questions about compliance with established public financial management procedures and accountability for government-funded foreign travel.

According to findings published by Secrets Reporters, the review identified the absence of documented clearance required under Establishment Circular SGF/OP/I/S.3/XII/158, issued on October 15, 2019. The circular requires annual travel plans for statutory meetings to receive express clearance from the Office of the Secretary to the Government of the Federation and/or the Office of the Head of the Civil Service within the first quarter of the fiscal year.

The review identified potential risks including loss of public funds, payments for services not rendered and possible diversion of government resources.

The ministry defended the expenditure, stating that delegates were nominated based on available funds, travel costs were captured in approved departmental budgets and applicable waiver and approval requirements were observed.

From a governance, audit and compliance perspective, the findings raise fundamental questions about the distinction between budgetary provision and expenditure authorisation. Having funds in an approved budget does not automatically eliminate the requirement for separate administrative clearance.

The case also highlights potential control failures involving pre-disbursement verification, documentary evidence, expenditure authorisation, audit trails and post-travel retirement.

Notably, the review reportedly identified eight MDAs that collectively spent more than ₦728 million on overseas trips and conferences without appropriate approval during the same fiscal year.

The Auditor-General, anti-corruption agencies and relevant oversight authorities have a responsibility to establish whether the expenditure complied with applicable rules, whether services were delivered and whether any funds require recovery.

Public money must be supported by more than budgetary allocations. It must pass the tests of authorisation, documentation, transparency and accountability.