REPORTS OF THE AUDITOR-GENERAL LOCAL GOVERNMENT ON THE ACCOUNTS OF THE 17 LOCAL GOVERNMENT COUNCIL OF YOBE STATE FOR YEAR ENDED 31ST DECEMBER, 2019

The accounts of the seventeen (17) Local Government Council of Yobe

State for the year ended 31st December, 2019 have been Audited under my

direction in accordance with the provision of the constitution of the Federal

Republic of Nigeria, 1999 and the Local Government Law. I have, as result,

certified the individual accounts as correct where appropriate. The domestic

report of the Auditor-General on the accounts of the seventeen (17) Local

Government Councils have been sent for their attention.

RESPONSIBILITIES OF THE TREASURERS ON THE FINANCIAL STATEMENTS

It is the responsibilities of the Local Government Treasurers of the

Seventeen (17) Local Governments to prepare and submit Financial Statements

for the year of accounts to the Auditor-General in accordance within the

constitution of the Federal Republic of Nigeria within 90 days after the expiration

of the financial Year. The submitted of the financial statements to be subjected

to Audit in accordance with accepted reporting formats and Auditing standards.

RESPONSIBILITIES OF THE AUDITOR-GENERAL

It is my responsibility to form an independent opinion based on the

Financial Statements and accompanying accounts so prepared and submitted to

me by the Councils Treasures of the seventeen (17) Local Government of Yobe

State and to report thereupon in accordance with the constitution of the Federal

Republic of Nigeria, 1999 as amended.

LOCAL GOVERNMENT JOINT ACCOUNT (LGJAC) TRANSACTION

That Yobe State for the Year ended 31st December, 2019 was observed to

have maintained the disbursement protocols of funds accured to the Joint

Accounts for Salaries and Pension as 1st charge and all other disbursement after

the payment of salaries.

This was to ensure Public Servants do not suffer the settlement of due

wages as a priority for industrial harmony and peaceful co-existence in the State.

THE YOBE STATE HOUSE OF ASSEMBLY (PUBLIC ACCOUNTS COMMITTEE)

The Public Accounts Committee of the State House of Assembly is saddle

with the responsibilities of legislative scrutiny on matters related to public

accounts. The committee attends to special reports on issues where public

resources are observed in Jeopardy and:-

i) The Auditor-Generals reports for 2017 was subjected to legislative

scrutiny by the Public Accounts Committee and recommendations

arising from the committee was adopted in plenary seating of 24th

March, 2020.

ii) The 2018 Financial reports with highlight of inconsistency from

operations was laid before the house and was equally subjected to

the Public Accounts Committee for scrutiny and is on progress.

STATE OF ACCOUNTS

The accounts of the seventeen (17) Local Government have been Audited

and reported there upon. The domestic reports on the Audit to 31st December,

2019 have been issued to each Local Government in accordance with the

provision with particular attention here by required on the followings.

i) Bank reconciliation for un-accounted drawing.

ii) Un-retired advances.

iii) Un-accounts collection and non- observance of discipline in return of

revenue receipts.

iv) Irregular drawings from non-documentation.

v) Response to Audit queries.

vi) Non-Observance of store regulations and assets registers.

vii) Weakness in Internal Audit Function.

viii) Abandone Capital Projects.

BANK RECONCILIATION FOR UN ACCOUNTED DRAWINGS

S/N LOCAL GOVT YEAR AMOUNT WITHDRAWN

(N)

DETAILS/REMARKS

1 DAMATURU 2019 1,441,500.00 Purchase of 50 bags of Alum AL 2 Cos

2 FIKA 2019 14,698,600.00 Procurement of diesel and Lubricant

3 GUJBA 2019 795,000.00 Various payment Jan-Dec 2019

4 FUNE 2019 5,141,000.00 PHCD Overhead Cost

RECOMMENDATION: Effort should be made to observe compliance to recover

excesses.

UN RETIRED ADVANCES

S/N LOCAL GOVT YEAR AMOUNT WITHDRAWN

(N)

DETAILS/REMARKS REMARKS

1 YUSUFARI 2019 17,576,800.00 Works Department Not retired

2 NANGERE 2019 11,612,330.00 Treasury Department Not retired

3 KARASUWA 2019 1,664,775.10 Treasury Department Not retired

4 GULANI 2019 3,040,000.00 Treasury Department Not retired

5 DAMATURU 2019 44,657,106.00 Various Works Not retired

6 TARMUWA 2019 5,622,000.00 Various Works Not retired

7 NGURU 2019 2,858,000.00 Finance Department Not retired

8 BURSARI 2019 26,093,000.00 Various Works Not retired

RECOMMENDATION: If expenditure could not be justified, for non performance of

the purpose for which the advances were granted recovery of the sum involved e

effected.

UN ACCOUNTED COLLECTION OF REVENUE

S/N LOCAL GOVT YEAR AMOUNT WITHDRAWN

(N)

TYPES OF REVENUE NAME OF

COLLECTOR

1 NANGERE 2019 192,270.10 Various type of revenue Adamu Idi

(Revenue Officer)

2 KARASUWA 2019 511,000.00 Mass Transit Manager Mass Transit

3 KARASUWA 2019 35,000.00 Motor Park Ticket Malah Usman & Co.

4 GEIDAM 2019 370,000.00 Various type Manager Mass Transit

5 GEIDAM 2019 149,000.00 Mass Transit Ba Musa Tija

6 GEIDAM 2019 258,000.00 Tractor Hiring (THU) Revenue Officer

7 DAMATURU 2019 385,000.00 Various type of revenue Manager Mass Transit

8 FIKA 2019 666,000.00 Mass Transit Revenue Officer

9 FIKA 2019 700,000.00 Cert. Occupancy Revenue Officer

10 GUJBA 2019 360,000.00 Mass Transit Ishaku Zarma (MT Manager)

11 NGURU 2019 60,000.00 Various type of revenue Revenue Officer

12 NGURU 2019 192,270.00 Various type of revenue Adamu Idi

(Revenue Officer)

RECOMMENDATION: This sum involved be recovered in full and outstanding receipts

be recovered to be subjected to Audit analysis for proper refund of collections.

OBSERVANCE OF DISCIPLINE IN RETURN OF REVENUE RECEIPTS

S/N LOCAL GOVT YEAR TYPES OF REVENUE BOOK No. OFFICER INVOLVE

1 YUSUFARI 2019 Various type of revenue Various Revenue Officer

2 BADE 2019 Various type of revenue Various Umaru Mala & Co.

3 GEIDAM 2019 Various type of revenue Various Modu Lawan & Co.

4 YUNUSARI 2019 Various type of revenue Various Mohammed Adamu & Co.

5 FIKA 2019 Various type of revenue Various Surajo Mohammed & Co.

6 FUNE 2019 Cattle Tax Various Abdulhamid & Co

7 GUJBA 2019 Departmental Various Revenue Officer

8 NGURU 2019 Motor Park Various Ibrahim Hassan & Co.

9 BURSARI 2019 Various type of revenue Various

RECOMMENDATION: Where collection were carried out and revenue collectors failed

to return the receipts and the collection is such criminal hence be retrieved accordingly.

IRREGULAR DRAWING FROM NON-DOCUMENTATION FROM 17 LOCAL

GOVERNMENTS OF YOBE STATE

S/N LOCAL GOVT YEAR DEPARTMENT AMOUNT WITHDRAWN

(N)

OFFICER INVOLVE

1 YUSUFARI 2019 Admin 2,035,175.00 Accounting officer (DPM)

“ “ 2019 Finance 3,984,000.00 Munkaila Gambo

“ “ 2019 PHCD 1,880,000.00 Alh. Zarami Geidam (PHCC)

“ “ 2019 Agric 7,000,000.00 Liman Sheriff

“ “ 2019 LGEA 308,000.00 Alh. Karami

2 MACHINA 2019 Admin 7,264,209.61 Suntalma LAwan & Co.

“ “ 2019 PHCD 7,559,105.94 Ngabarama Kachalla & others

“ “ 2019 Works 8,322,660.00 Babagana Maina Tar & others

“ “ 2019 Finance 15,177,243.98 Yamoto Nig. Ltd & others

“ “ 2019 LGEA 1,055,061.60 Education Secretary

3 BADE 2019 Finance 1,610,000.00 Aji Kolo Tijjani & others

“ “ 2019 Admin 2,070,000.00 Abatcha Buba & others

“ “ 2019 PHCD 1,200,000.00 Habu Danjuma & others

4 POTISKUM 2019 Admin 5,813,000.00 Salisu Chiromari & othrs

“ “ 2019 Finance 3,153,000.00 Sule Gagiyo Dachi

“ “ 2019 Works 16,475,604.00 Hatrix Innovation Servicer Ltd & Co

“ “ 2019 Agric 1,035,000.00 Waziri Fugura & others

“ “ 2019 PHCD 117,000.00 Dogo Lawan & others

“ “ 2019 LGEA 265,000.00 Hassan Suware

5 NANGERE 2019 Admin 10,484,000.00 Ahmed Moh’d Jata & others

“ “ 2019 Agric 130,000.00 Moh’d T. Lawan & others

“ “ 2019 PHCD 1,227,000.00 Salisu Moh’d Dambe & others

“ “ 2019 Finance 38,297,927.37 Kezi Nig. Ltd & others

“ “ 2019 Finance 617,000.00 Moh’d Adamu & others

“ “ 2019 Works 2,406,000.00 Abdullahi M. Sale & others

“ “ 2019 LGEA 88,000.00 Zonal Officer & Co.

“ “ 2019 LGEA 28,000.00 Babba Dan Fulani & others

6 KARASUWA 2019 LGEA 206,500.00 Alh. Ishaku Aliyu & others

“ “ 2019 Finance 5,089,309.90 Abba Gana Moh’d & others

“ “ 2019 PHCD 5,269,500.00 Maina Buhari & Co.

“ “ 2019 Admin 7,657,309.00 Ibrahim Yayangida & others

S/N LOCAL GOVT YEAR DEPARTMENT AMOUNT WITHDRAWN

(N)

OFFICER INVOLVE

7 GULANI 2019 Finance 7,620,000.00 Bulau Aisami & others

“ “ 2019 Admin 2,606,500.00 Moh’d Tela & others

“ “ 2019 Agric 4,757,000.00 D. Muktal Tarima

8 GEIDAM 2019 Agric 155,000.00 Bukar Helma

“ “ 2019 PHCD 4,680,022.02 Bukar Lawan (Sanitation

officer) & others

“ “ 2019 Admin 4,476,000.00 Alh. Abba Rasheed & others

“ “ 2019 Finance 1,764,200.00 Shuaibu Isa & others

“ “ 2019 Works 5,942,251.20 Moh’d Mamman & others

“ “ 2019 LGEA 111,000.00 Ahmed Abba & others

9 DAMATURU 2019 Admin 11,191,000.00 Ahmed Sale Fara-Fara &

others

“ “ 2019 Admin 1,735,400.00 Mallam Isa Yusuf & others

“ “ 2019 Works 4,849,000.00 Babagida Dahiru & others

“ “ 2019 Works 3,573,756.00 Bilal Gudusu & others

“ “ 2019 Finance 441,994,715.17 Moh’d Mustapha & other

“ “ 2019 PHCD 5,122,880.00 Coodinator PHCD & others

“ “ 2019 Agric 460,000.00 Aishatu Bulama & others

“ “ 2019 Agric 521,000.00

10 YUNUSARI 2019 Finance 633,100.00 Sheriff Goni E/S & others

“ “ 2019 Works 1,099,000.00 Mallam Gana Sayami & others

“ “ 2019 Admin 650,000.00 Bayero Moh’d Shuwa & others

“ “ 2019 Agric 176,000.00 Musa K. Dogona

“ “ 2019 LEA 96,000.00 Dala Mustapha & others

11 FIKA 2019 PHCD 4,832,400.00 Usman Gimba & others

“ “ 2019 Finance 1,121,954.66 FIRS & BIR

“ “ 2019 Admin 2,467,500.00 Sabo Ibrahim Tango & others

12 TARMUWA 2019 Admin 73,071,231.70 Ibrahim Wakil & others

“ “ 2019 Finance 114,623,658.95 Kachalla Dunoma & others

“ “ 2019 PHCD 1,595,000.00 Mohammed Lamba & oters

“ “ 2019 PHCD 750,000.00 Coordinator PHCD

“ “ 2019 LEA 120,000.00 Education Secretary Tarmuwa

S/N LOCAL GOVT YEAR DEPARTMENT AMOUNT WITHDRAWN

(N)

OFFICER INVOLVE

13 JAKUSKO 2019 Admin 9,315,000.00 Hon. Babangida Ibrahim C/M

& others

“ “ 2019 Works 3,500,000.00 Ligali Alh. Dugu (H.G.A)

“ “ 2019 LGEA 159,500.00 Musa Mai Jawa & others

14 GUJBA 2019 Admin 30,149,712.00 Adamu Haruna (DPM) &

others

“ “ 2019 Finance 1,680,000.00 Bukar Mustapha (TR) & others

GUJBA 2019 Works 14,998,600.00 G.M. RUWASA & others

“ “ 2019 Agric 7,320,610.00 Makinta Hassan & others

“ “ 2019 PHCD 1,110,000.00 Babagana Modu & others

15 FUNE 2019 PHCD 5,079,000.00 Abba moh’d Jajere

“ “ 2019 Finance 3,998,106.00 Treasurer

“ “ 2019 Finance 17,498,922.67 Dakasko Multi Link & others

“ “ 2019 Agric 13,879,575.00 Daiya Intergrated & others

FUNE 2019 Admin 54,501,452.55 Tijjani Yakubu & others

“ “ 2019 LGEA 620,750.00 Ado Idrissa & others

16 NGURU 2019 Finance 5,259,895.00 Freedom Ugo & others

“ “ 2019 Admin 2,682,500.00 Hassan Musa Gabal & others

“ “ 2019 PHCD 470,000.00 Mallam Baba Ado & others

“ “ 2019 Works 2,910,000.00 Alh. Ado Moh’d & others

“ “ 2019 Agric 441,500.00 Hafsat Aliyu

“ “ 2019 LGEA 150,000.00 Sani Ibrahim

17 BURSARI 2019 PHCD 283,100.00 Moh’d Grema & others

“ “ 2019 Works 1,832,000.00 Bappa Adamu Geidam & others

“ “ 2019 Finance 624,000.00 Alh. Modu Ajiri & others

“ “ 2019 Admin 11,637,800.00 Ibrahim Shettima (HGA) & others

“ “ 2019 LGEA 90,000.00 Executive Secretary

“ “ 2019 Agric 6,100,000.00 Ibrahim A. Mani

RESPONSE TO AUDIT OBSERVATIONS

Despite the provisions of the Audit and Local Governments Laws have

specific terms as sanction for was response to Audit observation, Councils hardly

response to observations whatever the magnitude of the offence and loss that

needs to be addressed.

This has been observed demoralizing hence legislative action is required to

address the situation.

NON OBSERVANCE TO STORE REGULATION AND ASSETS REGISTER

All previous report from the Audit had in clear terms expressed absence of

store records and assets register for which consumable and non-consumable

stores to trace to use.

Assets with longer guestation life such as motor vehicles, furniture’s and

equipments disappear prematurely without effective control in place.

The resolution of the House in its seating of 24th March, 2020 called on the

executive to do everything possible to address this unrgly situation but to no

avail.

RECOMMENDATION:- As the situation seemed to have no early solution, the

Public accounts Committee as part of its oversight function to carry out

sensitization visit to all council and carry out assessment of compliance in order

to find effective solution through legislation.

WEAKNESS OF THE INTERNAL AUDIT FUNCTION

The provisions of the Local Government Laws provide for the function and

responsibilities of Internal Audit and the Local Government Service Commission

has always ensured that, posting of an Internal Auditor is maintained in each

Local Government at all times.

Because of the observed poor documentation of drawings, expenditure

were incurred without duly certified payment vouchers upon which its expected

that, the Internal Audit would certify adequacy of records or otherwise.

The Legislative arm of the State Government observed the condition but,

no positive improvement could be observed.