Jigawa Auditor-General flags billions of naira in unresolved audit queries across MDAs
By Aminu Abubakar
The 2024 report of the Auditor-General of Jigawa State has uncovered widespread financial and procurement irregularities across Ministries, Departments and Agencies (MDAs), with audit queries running into tens of billions of naira and spanning multiple fiscal years.
The audit verification exercises, conducted between 2023 and 2025, examined capital projects, procurements, consultancy services, renovations and supplies executed across the state. The findings show recurring issues such as unexplained payment differences, outstanding balances, missing procurement documentation, assets not taken on charge, and projects that could not be physically verified during inspection.
Among the agencies most affected is the State Water Authority (STOWA), which was queried over several projects covering both the 2023 and 2024 fiscal years. An audit verification report dated November 28, 2024, raised concerns over contract awards and execution of capital projects valued at more than ₦800 million. The Auditor-General requested explanations for discrepancies between amounts recorded for 2023 and 2024 projects.
STOWA was also asked to justify overpayments on the construction of a completely new solar water supply scheme in Shunawa, Miga Local Government Area, as well as explain variances in the rehabilitation and upgrading of 33 small-town water supply schemes across the state. In addition, the audit directed the agency to collect and store replaced items from water supply projects converted from motorised to solar-powered systems for further verification. These projects alone were valued at over ₦2 billion.
Similar issues were identified at the Jigawa State Water Board, where audit queries exceeded ₦800 million. The Auditor-General cited unexplained differences in contract values for projects executed in 2023 and 2024, as well as failures to properly record supplied items. These included generators, starter panels and other equipment for pump stations across the state. The audit specifically noted that several supplied items were not taken on charge in the relevant store records, contrary to financial regulations.
The Jigawa State Housing Authority also featured prominently in the report, with multiple audit observations on housing construction and allocation projects. The audit queried discrepancies in the construction of two-bedroom semi-detached mass housing units across different project phases, as well as the allocation of 50 housing units to government workers valued at ₦225 million. The Auditor-General requested allocation slips, evidence of deductions, proof of remittances and details of amounts recovered, none of which were fully presented at the time of the audit.
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Further audit verification in April 2025 raised concerns over contractors’ refusal to pay a mandatory one percent fee on revised contract sums for mass housing projects executed in 2024. The total value of projects queried under the Housing Authority ran into hundreds of millions of naira.
The report also highlighted extensive audit issues within the Ministry of Power and Energy, where discrepancies were identified in the award and execution of capital projects for 2024. The ministry was asked to explain payment differences and present contract policy files for consultancy services to enable the audit determine contract values, amounts paid and performance levels.
At the Jigawa State Education Quality Assurance Agency, audit verification revealed unresolved balances, missing documentation fees and absent procurement records related to renovation works, office furnishing and the procurement of 33 Android phones. The audit noted that receipts for tender and contract signing fees were not presented, while store receipts and issue vouchers for supplied items were missing. The agency also failed to provide inventories of removed office items for stock verification.
The Jigawa Agricultural and Rural Development Authority (JARDA) faced a series of audit queries covering renovations of its headquarters and zonal offices in Gumel, Birninkudu, Kazaure and Hadejia. Across these projects, the Auditor-General repeatedly cited outstanding balances that required explanation, missing inventory records for removed items, and supplied furniture that was not taken on charge in store records. The audit also flagged procurement of 350 motorcycles valued at over ₦380 million, noting that the supplied motorcycles were not recorded in the relevant asset registers.
One of the largest audit figures emerged from the Ministry of Health, where audit verification reports for 2024 capital projects identified unresolved balances amounting to more than ₦14.5 billion. The audit also questioned the execution of projects such as the construction of 30 midwifery quarters and associated infrastructure valued at approximately ₦2.5 billion, noting that the projects were budgeted under a different agency but executed by the Ministry of Health.
At Government House, the audit revealed a long list of procurement and construction-related queries spanning several years. These included the procurement of vehicles, furniture, renovation of official residences, construction of a banquet hall, supply of official vehicles for commissioners, and furnishing of government-owned housing estates. The total value of projects queried at Government House ran into several billions of naira.
In many cases, the Auditor-General requested the presentation of vetted Bills of Quantities, store receipt vouchers, store issue vouchers, asset registers, project designs and explanations for outstanding balances. The audit also noted instances where items listed in Bills of Quantities were not physically sighted during inspection.
The Ministry of Higher Education recorded the highest number of individual audit observations, covering dozens of construction, renovation, procurement and consultancy projects across secondary schools and tertiary institutions statewide. These included classrooms, laboratories, hostels, administrative blocks, water facilities, electrification projects and the supply of furniture and equipment.
Across nearly all the education-related projects, the audit cited payment differences between approved contract sums and amounts paid. The Auditor-General repeatedly asked the ministry to explain discrepancies observed in projects worth hundreds of millions of naira, including consultancy services for supervision of construction works.
Overall, the audit report paints a picture of systemic weaknesses in financial management, procurement compliance and record-keeping across Jigawa State MDAs. Common issues identified include failure to retire funds, non-presentation of procurement documents, assets not captured in registers, and a lack of cooperation during audit verification exercises.
The Auditor-General directed all affected MDAs to provide detailed responses, submit outstanding documentation, recover unutilised or unjustified funds, and, where necessary, return such monies to the state treasury in accordance with existing financial regulations. The findings are contained in the Jigawa State Government Report of the Auditor-General for 2024.
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