NINE months after the nightfall of the Udom Emmanuel administration and the dawn of Governor Umo Eno’s administration, the Government of Akwa Ibom state, in disregard to the state procurement law awarded multi-million-naira contracts across the state judiciary, State Assembly and Ministry of Information. This investigation uncovered gross misconduct in awarding contracts that contravened extant laws and exposed the diversion of funds for some projects.

*Etim (Name changed to protect his identity), a support staff of the Akwa Ibom State Judiciary did not anticipate that his job description would include trekking about a kilometre in search of water to flush toilets at the District Court of Udung Uko local government area (LGA) of Akwa Ibom state. It has now become a recurrent task when a worker or visitor uses the toilets at the courthouse.

Although equipped with functional toilet facilities, the courthouse lacks a functional borehole. According to the court registrar, Uko Uno, this causes discomfort for judges and other court staff. “The court is not faring well at all without water,” he said, adding that the chairman of the court and other staff often rely on support staff to buy water to flush the toilets.

A female staff of the court who requested anonymity for fear of victimisation said she had faced recurrent toilet infections due to poor hygiene, occasioned by the lack of water. “Without running water, a toilet will rarely be clean because people will try to conserve water when using it,” she said, adding, “When I used to use it, I treated toilet infections like twice in six months. I had to stop using the toilet and help myself in the bush anytime I am pressed.”

How funds for borehole projects were diverted

Based on the Budget Performance Report of January – September 2023, the Akwa Ibom state judiciary received the sum of N8 million for the drilling of boreholes at the District Court of Udung Uko LGA. However, in May when this reporter visited the courthouse, he sighted three stanchion tanks, each with boreholes at different locations at the premises.

The Registrar Uko Uno explained that the boreholes and stanchion tanks were old projects constructed between 2007 and 2015. He said the borehole pumps among other accessories, including a solar power provided had been stolen by unknown persons and no new borehole has been provided to the courthouse since then.

The reporter noticed that only one of the tanks was in good condition but Uno said he could not confirm the condition of the borehole and suspects the court could have benefitted from lasting water if the pumps and other accessories as well as security were provided.

This investigation reveals that there was no sign of a new borehole for which N8 million was released in 2023. There would equally have been no need for that specific line item if a needs assessment had been conducted before budgeting and subsequent retirement of the funds. The government could have channelled resources to fix and maintenance of the existing boreholes around the Udung Uko court.

Yet again, nine months later, the government of Akwa Ibom state approved another N8 million in the 2024 budget for the same project. This is an indication that the government is aware that the project for which money was retired between January and September 2023 was not implemented.

It was a similar situation at Ikot Akpan Ntebom in Etinan LGA where the Budget Performance Report also showed that between January and September 2023, the state judiciary spent N8 million for the drilling of the solar borehole with a stanchion tank and accessories at the District Court in the area. A visit to the court revealed that although an existing borehole was rehabilitated, solar equipment to run the borehole, as captured in the project description has not been provided by the contractor.

Contrary to the project specification of drilling a borehole and providing a stanchion tank, the station staffer, Aniefiok Ekpo, said that the contractor only brought a compressor to flush an already existing borehole provided around 2010 which was no longer in use. He said the contractor also repainted an already existing stanchion tank and bought the necessary accessories to connect it to the toilet.

At Ikot Abasi LGA, the Budget Performance Report revealed that the state judiciary spent N4 million between January and September 2023 for the drilling of boreholes at Ikpa Ibekwe District Court. Yet, investigation shows that this project was never implemented even though the money was retired as having been spent. Despite this, the state government approved another N8 million in the 2024 approved budget for the same project.

This reporter physically confirmed the 2024 borehole project when he visited the Ikpa Ibekwe District Court and staff of the courthouse, Ekwere Etukafia, clarified that the project was only executed in April 2024. The staff also said no contractor visited the site in 2023. This leaves a question on the whereabouts of the N4 million reported to have been spent in 2023.

Unlike other places, this reporter found that borehole projects awarded at the cost of N4 million each at the Magistrate Court of Urue Offong Oruko, and District Court of Ukana East, Essien Udim, local government areas in 2023 were all executed. A staff of the Magistrate Court of Urue Offong Oruko, Uduak Esin told TheMail that besides improving the sanitary condition of the court, the water project had relieved staff of the stress of trekking long distances to fetch water for the toilet.

However, the registrar of the District Court of Ukana East in Essien Udim LGA,  Eyakeno Inyang said the staff of the court are yet to fully benefit from the water project since there are no toilets in the premises. She called for the provision of toilet facilities so that the water can be reticulated for use and also asked for the renovation of the court as the building was experiencing some cracks.

Questions over execution of N17.95m worth of court furnishing

According to the Budget Performance Report of 2023, between January and September 2023, the sum of N3 million was spent on the furnishing of Udung Uko District court. When this reporter visited the court in late May, he noticed that there was no new furniture such as seats, windows and door blinds. He, however, noticed a few broken seats while the painting of the court was ongoing on the day of the visit.

The court registrar, Uko Uno, said the contract for the painting was directly carried out by the State Judiciary headquarters in Uyo. He told TheMail Newspaper that in early 2023, a contractor had visited the court claiming to be in charge of the furnishing project. He, however, said the contractor never returned.

In the nearby local government area of Mbo, the Budget Performance Report of January and September 2023 revealed that the sum of N6.95 million was disbursed by the state judiciary for the furnishing of Efiat Mbo District Court. Although painting was carried out in the court, windows and door blinds were not provided. This reporter also sighted seats that had deteriorated in the courthouse.

At Chief Magistrate Court in Nto Edino where N8 million was spent between January and September 2023 on furnishing, this reporter found that the project was not implemented even as the court was under lock.

A staff of another court which shares a fence with the Magistrate Court said the place had been under lock and key for about two years after an incidence of burglary and theft.

N228.3m spent on non-existing high court complexes, generator

Analysis of the 2023 Budget Performance Report shows that between January and September 2023, the government of Akwa Ibom State spent N100 million each for the construction of new-storey buildings at the High Court Complex in Nsit Ibom and Nsit Ubium.

The government had earlier approved a budget of N12.6 million in 2022 for the purchase of a 150KVA generating set for the Magistrate Court Complex, Fulga Street, Uyo.

At Nsit Ibom and Nsit Ubium local government areas, this reporter found that there are no high court complexes and no new buildings provided for these purposes. Nsit Ibom only has a district court at Mbiaso as confirmed by staff of the district court there.

TheMail newspaper had requested information on the location of the project from the Transition Chairman of the Local Government, Oto Aaron but the Transition Chairman failed to respond to calls, text and WhatsApp messages seeking the information. This newspaper had also visited the local government council of Nsit Ubium at Ikot Edibon where local Government staff said they were not aware of any High Court complex in the area.

When Transition Chairman of the Local Government, Mr. Ini Orok was contacted on the location of the project, he said the High Court complex was supposed to be sited on land donated by the local government council at a location close to the Council headquarters in Ikot Edibon.

He explained that the administration before him was the first to give land to the State Judiciary for the High Court complex but the State Judiciary requested for another land because the land provided was a bit remote and far from the main road.

Orok said when he assumed office in late 2023, he obliged the request for the new land and donated a choice land. He however said that it was not his place to explain what had happened to the project after the donated land hence such information should be channelled to the State Judiciary.

TheMail further enquired from the chief registrar of the High Court, Winifred Umohandi on the locations among other contract details of the two projects in the LGAs.  Although she promised to get back to this reporter since July 10, 2024, she has not responded.

While visiting the Magistrate Court Complex in Fulga Street, Uyo, this reporter gathered that the court had a functional N100KVA generating set which serves it and the High Court located within the complex. This, however, did not stop the state government from releasing N8 million (63.5%) from the N12.6 million appropriated for the purchase of a generator in 2022.

However, this investigation found that the generating set was never purchased that year. Again, in 2023, the state government approved N20.3 million for the same purchase. The Budget Performance Report of 2023 shows that between January and September 2023, 100 per cent of the funds voted were released. Yet, when this reporter visited, there was no new generating set besides the old 100kva set.

State judiciary fails to provide evidence of expenditure

This Newspaper made a Freedom of Information Act (FOIA) request in early June to the Chief Registrar of the High Court of Justice, Winifred Umohandi and Chief Registrar, of the Customary Court of Appeal, Imaobong Essien. The FOI had requested detailed information on the projects. The FOI specifically requested the scope/specification for each project, the contractor, the contract period, the level of completion and remarks for each project. Curiously, in contravention of Section 47 (5) of the Akwa Ibom State Fiscal Responsibility Law which guarantees citizens access to information, the Akwa Ibom State Judiciary failed to accede to the request.

When our reporter contacted the chief registrar of, the Customary Court of Appeal, Imaobong Essien in early June, she told the reporter that all contracts are handled by the Chief Registrar of the High Court of Justice but assured the reporter that the newspaper would get feedback when the request is processed.

Further visits to the office of the chief registrar of the High Court on June 28, and July 2 were futile as she was not on seat. This reporter finally reached the chief registrar of the High Court on phone on July 10. When information on the details and state of the implementation of the projects were requested, she said, “Later on, I will give you details because I have to look through the file.” Reminded that the request was made to her office since early June, Umohandi assured me that she would ask for a copy of the request from her office and respond appropriately. This reporter again shared the details of the request acknowledged by her office through her WhatsApp contact. Further calls, text and WhatsApp messages reminding the chief registrar of the High Court of the need to respond were ignored at the time of filing this report.

N87 Million retired for unexecuted state assembly projects

On July 1, 2024, Governor Umo Eno visited the House of Assembly for an on-the-spot assessment and promised overhaul of some deteriorated facilities which are estimated to gulp millions of naira from the N10.59 billion approved 2024 capital budget of the State Assembly. However, if the millions of naira retired for the assembly projects in the last two years had been put to use, there would have been no need for an overhaul of the deteriorating facilities and thus the funds would be channelled to other pressing needs.

In 2022, when some parts of the roof of the Akwa Ibom State House of Assembly began deteriorating, the state government released the sum of N20 million for the “Re-roofing of the House of Assembly.” Between January and September 2023, it also released N30 million; totalling N50 million in the two fiscal years. Investigations, however, revealed that the project was not executed as the old roof remains in the same condition. Despite the non-implementation of the project, the government in 2024 approved another N350 million for the re-roofing of the Assembly complex.

The 2023 Budget Performance Report further showed that between January and September, N35 million was retired for tiling of the State House of Assembly Complex. Yet, findings show that tiling work had not been carried out there throughout 2023 to date. Many offices, such as the space used for the Akwa Ibom Legislative Internship Programme and the 13 committee rooms were still fitted with carpets when this reporter visited in May. With the failure to execute the project, again, the Akwa Ibom state government in 2024 approved N50 million for the tiling of the complex.

Within the same period, the Budget Performance Report showed that the sum of N2 million was spent for electrifying the security perimeter fence of the Assembly. When TheMail Newspaper visited in June, there was no provision of an electric perimeter fence, rather the old barbed wire remained. Failure to implement this project has made the State Government to vote another N5m for the project in 2024.

State assembly denies implementation of 2023 projects

This newspaper contacted the Chairman of the State Assembly House Services Committee, Effiong Bassey, who handled capital projects at the complex between June 2019 and June 2023 but he said the Assembly did not execute the projects investigated.

“Money was not released for roofing, tiling and the electric fence. The project we executed in 2023 was to re-carpet the chambers, repaint the internal hall and the renovation of the Assembly clinic and ICT Resource Centre,” he said.

Our reporter made attempts to contact Lawrence Udoide, who serves as the chairman of the House Services Committee since June 2023 but he became evasive when asked whether his committee had implemented the projects as shown in the performance report. Udoide promised to reach back to the reporter since July 10 but did not and has not responded to follow-up calls.

Further findings revealed that the projects which Effiong Bassey said the State Assembly had implemented in 2023 had gulped N28 million between January and September, according to the 2023 Budget Performance Report.

Although the projects were captured under the joint item of “Renovation of the Assembly Complex/ Landscaping,” the landscaping aspect of the project was neglected. The landscape of the Assembly has continued to deteriorate with many gallops and stagnant water. Again, the state government has voted another N150 million for a similar joint item captured as “Renovation/Landscaping” in the 2024 appropriation.

Assembly fails to provide evidence of project execution 

This newspaper wrote an FOI request to the clerk of the Akwa Ibom State Assembly, Nsikak Abasi Orok, in early June requesting details of the project execution. TheMail specifically requested the details of the scope of the projects, procurement method, contract value, identity of the contractor, amount spent and level of completion.

In reply to the letter on June 28 and signed by the Head of Legal Services, Imo Udoh, the Assembly stated: “Be rest assured that we prioritise transparency and adherence to strict legal frameworks in all contractual dealings and are making efforts to provide the requested documents.”

However, more than a month since the reply, the request has not been acceded to. When TheMail reached out to the Clerk on July 3 to remind her that the newspaper was still expecting a response, she said the request was still being processed. With another reminder in early August, the Clerk said she had reminded those concerned to provide the required information. The information and documents are still yet to be provided at press time.

N410 million for government press/billboard not executed 

Hours after the end of former Governor Godswill Akpabio’s administration, on May 28, 2015, the state government installed and inaugurated a $1.5 million rotary press at the state-owned newspaper, known as the Akwa Ibom State Newspaper Corporation. The press consists of a SupraSetter A105 otherwise known as a Computer to Plate (CTP) machine and a God’s Community Press with a web offset press, with the capacity to print 17 colour pages, and 32 black and white pages of newspaper. It also runs 500,000 impression per hour, while the CTP runs a resolution of 2,400 DPI.

Yet, since its inauguration nine years ago, the machine is said to have technical issues, hence not functional while the complex housing it has remained locked. Also, the billboard of the corporation, located at the entrance of the facility provided in April 2018, during the 30th Anniversary of the Corporation, has been torn off.

This, however, did not stop the state government from voting the sum of N150 million in the 2022 approved budget, for a “Government Press/Billboard for Akwa Ibom State Newspaper Corporation.”

According to the Budget Performance Report, between January and June of 2022, the state released N280 million for the two projects, thus making an extra-budgetary expenditure of N130 million from the initial N150 million.

In 2023, the Budget Performance Report also showed another N130 million had been released between January -September 2023. With a total release of N410million, this investigation reveals that neither the Government Press nor the corporation’s billboard have been restored, two years after the first release of funds.

When the Secretary of the Corporation, Sarah Nkem, was contacted, she confirmed that the Government Press was yet to be rehabilitated but said the state government had in April 2024 handed over the press to the Akwa Ibom State Investment Corporation for rehabilitation and possible put out for private investment.

Regardless of the funds being retired without implementation, the government of Akwa Ibom State, has in the 2024 approved budget voted N259 million for the same project.

A freedom of information request in March 2024 to the Commissioner for Information, Ini Ememobong, asking for evidence on the implementation of the project was not responded.

However, when contacted, the Commissioner whose ministry supervises the corporation, claimed that the disbursement of N410 million for the project was actually for a digital billboard and may have been wrongly captured as Government Press/Billboard for Akwa Ibom State Newspaper Corporation.

He said: “It is a wrong capturing. While the press is yet to receive a major investment apart from minor maintenance work, the government intends to invest in the purchase of machines or in the alternative, lease it to a credible company to work under the government printer.”

He further said: “What may have likely been misrepresented is the two digital billboards at Ikot Ekpene road by Ikpa road and Nwaniba by Edet Akpan Avenue. They are owned by the state government and operated by the Ministry of Information. They run fully on diesel 12 to 14 hours daily.”

The claim by the Commissioner has been found to be questionable. The approved budgets and the Budget Performance Report for the two fiscal years clearly shows that the projects for the Akwa Ibom State Newspaper Corporation and the ministry were separately budgeted for.

For instance, the 2023 approved budget has a clear line item for the “Fabrication and installation of billboard in the state by the Ministry of Information” for which N30m was approved. Another N15 million was voted for “Billboards, massive jingles, posters and Enlightenment Programmes for the Ministry of Information and Strategy.” N20 million was also approved for “Digital Media Programmes by the Ministry of Information.” This is contrary to the N159m approved budget in 2023 for “Government Press/Billboard” specifically for the Akwa Ibom State Newspaper Corporation.

Assembly found wanting in oversight responsibility 

Although the House of Assembly is empowered with the oversight responsibility in the utilisation of public funds, investigations reveal that the House did not carry out oversight responsibility between January -September 2023 when funds for these projects were diverted.

This newspaper reached out to Hon. Uduak Odudoh who served as the Chairman House Committee on Appropriation and Finance, until June 2023, to enquire on his committee’s discoveries when they monitored the budget implementation of the state’s judiciary, assembly and Ministry of Information. He said since the period fell under electioneering, elections and formation of new government; the committee did not carry out any oversight responsibility.

However, Hon. Itorobong Etim, the committee’s chairman from June 2023 to date said her committee made a documentary review of MDAs performance during the period.

“We invited them to come with their documents and they presented what they said they had done but having to go to the field to see what they have done; you know we cannot really go round. Our appraisal was based on the document that was presented to the House,” she said.

When asked specifically, if the Appropriation and Finance Committee had gone to the field to ascertain the claims of the MDAs together with the money released to them as contained in the Budget Performance Report, Etim said the committee did not need to go to the field.

“What was presented to us did not require that we go to the field. We can’t go around all the projects except there are particular projects which attention has been drawn to my committee and requires that we step out. This can come in the form of a report or a motion that what is being seen is not the same as what is written here, then that is when the committee will move to ascertain it.”

Curiously, the Budget Performance Report shows that between January -September 2023, the State Assembly spent N20 million on “monitoring of budget.” But Hon Etim said she got to the Assembly in June and would therefore not be able to answer how the N20 million was spent.

This reporter then reached out to Hon. Odudoh again but he denied that his committee spent the N20 million. He however said it was possible that other committees or the Appropriation and Finance Committee that succeeded him may have spent the money.

“There were times my successor used to call me for insight on oversight duties. They could have spent the money during their work. Other committees also may have done their oversight during our time. Either case, N20 million is too small for oversight work,” he said.

The claims by Hon. Odudoh have been contentious as investigations reveal that within this period, the House of Assembly did not carry out on-the-spot oversight visits to project sites. House of Assembly correspondents and aides of the assemblymen reached by this newspaper confirmed that field visits for oversight did not take place during the period, as Assembly members were more focused on election and the formation of the new administration. What is more, a review of the official Facebook page of the Akwa Ibom State Assembly shows that within the period, the Assembly did not carry out an on-the-spot oversight duties which could have warranted the N20 million expenses.

However, with both Hon. Uduak Odudoh and Hon. Itorobong Etim, who served as the Chairmen House Committee on Appropriation and Finance, within the period of the release of the N20m for oversight work, denying that their committees spent the money, it raises questions as to the level of transparency and further diversion of funds for works not executed.

Akwa Ibom state procurement law flouted 

Findings reveal that the government of Akwa Ibom State failed to adhere to the provisions of section 16(1a) of the Akwa Ibom State Public Procurement Law (2020) in the award of the contracts considered in this report.

The section provides that “All procurements carried out by all procuring entities in the State shall in all cases, be conducted by open competitive bidding.” TheMail in FOI requests asked for information from the procuring entities on the procurement method that was used in the projects but the requests were not responded to. The Newspaper also, in an FOI request to the Akwa Ibom State Bureau of Public Procurement asked if the Bureau was involved in the procurement.

The Bureau failed to respond to the request, but the executive secretary of the Bureau, Edem Okon when contacted said the Bureau is only a regulatory agency and does not interfere with the contracts of MDAs.

He said the Bureau only come in when the MDAs request for a certificate of no objection. When asked whether the Bureau had given any certificate of no objection for the projects under review, he said he will check and report back to the newspaper. He did not report back at the time of filing this report.

Besides, there are no known information or documents in the media to show that there was a call for bidding on the execution of these projects. This newspaper had also analyzed the functional websites of the Akwa Ibom State Government which are; State Judiciary, Ministry of Finance, Budget Office, Accountant General Office, and the State Government website for these information but found that they were not available.

The state government, in the procurements also flouted section 54 of the Akwa Ibom Public Procurement law which mandates the State Government in collaboration with procuring entities to promptly and routinely publish procurement information on electronic portal. The procurement portal of Akwa Ibom State has been down since 2022.

Akwa Ibom Fiscal Responsibility Law Flouted

In contravention of the Akwa Ibom State Fiscal Responsibility Law (2020), the Government of Akwa Ibom State has since 2020 failed to publish information on its expenditures on capital projects in its Audited financial statements. It only publishes information on capital projects in its Budget Performance Reports which is not as comprehensive as the Audited Financial Statements. Specifically, section 47(1) has provided that: “The State shall ensure that their fiscal and financial affairs are conducted in a transparent manner and accordingly ensure full and timely disclosure and wide publication of all transactions and decisions involving public revenues and expenditures and their implications for its economy.”

In mid-June, this newspaper had written to the Office of the Accountant General and Commissioner for Finance for the capital expenses in the Audited Financial Statements for 2022 and 2023. This was not responded to despite acknowledgment of the letters.

The newspaper further requested from the Office of the State Auditor General, the Akwa Ibom State Judiciary, Akwa Ibom State House of Assembly and Ministry of Information the Audited Account of the three offices for 2022 and 2023 fiscal years.

The State Auditor General, Isaiah Ntekim in his reply dated June 19, 2024 redirected the newspaper to the three MDAs noting that “Such evidences and documents are domiciled with them.” The State Assembly in their reply dated June 28 had also promised to provide the documents but failed to do so. The Akwa Ibom State Judiciary and the Ministry of Information, despite acknowledgment of the FOI requests failed to respond.

Finance machinery, procuring entities fail to provide evidence of disbursement

The procuring entities and the financial machinery of the government of Akwa Ibom State failed to explain and provide evidence of implementation of the projects despite playing key roles in disbursement of the funds.

In early June, FOIA requests were sent to the Akwa Ibom State Judiciary, as well as Akwa Ibom State House of Assembly, Ministry of Information, Commissioner for Finance and the Accountant General requesting for detailed information and documents of the implementation of the projects.

The Commissioner for Finance, Linus Nkan and the Accountant General, Uwem Andrew-Essien, ignored the requests to their respective offices, which specifically asked for documents on payment requests, approval for payment, amount approved and released.

Although the projects were captured in the books as being spent through the Akwa Ibom State Judiciary, Akwa Ibom State House of Assembly and Ministry of Information, the Accountant General is responsible for disbursing all funds to various government offices under the supervision of the Finance Ministry.

The accountant general is equally mandated with the responsibility of safekeeping account books and ensuring internal control procedures are maintained to safeguard the assets, detect and prevent fraud among other irregularities.

Finance commissioner blames error/ wrong posting

While the Akwa Ibom State Commissioner for Finance, Linus Nkan, failed to respond to a FOIA request, when contacted, he said the millions of naira posted on the projects whose implementation have been controversial were posted in error.

He said not all staff have come to terms with accounting reforms hence they may have made mistakes during postings.

The claim by the Commissioner is, however, questionable as the state started using the International Public-Sector Accounting Standards in 2014 for its accounting. Moreover, the Ministry of Finance, Accountant General’s Office had failed to furnish TheMail with audited financial statements of 2022 and 2023 when requested.

The three MDAs whose projects are considered in this report had also not acceded to the request for their audited accounts when requested.

Breach of Procurement Law short-changes State of Value for money- BudgIT

A civic-tech organisation, BudgIT Foundation, has said the failure of the Akwa Ibom State Government to adhere to its procurement law by making contracts highlighted in this report open means the state will not get value for its money.

The head of Research and Policy Advisory of BudgIT Foundation, Iniobong Usen said, “This is because you did not allow for quality entries that can really provide the goods and services at the least cost possible. A situation where contracts are awarded in breach of clear provisions of the Procurement Law, does not augur well for any system.”

Usen also called on organs of government that have oversight responsibilities over the affairs of government such as the House of Assembly to step up to the plate and conduct real oversight beyond sitting in their comfort zones to securitize documents. He said real oversight responsibility demands comparing documented evidence to checking what is on ground, followed by questions and demand for answers. The head of Research and Policy Advisory explained that relevant laws require that State Auditor General’s office conduct audits to ensure that resources are deployed efficiently and established rules are complied with.

He described the excuse of the Commissioner for Finance that the information posted in the report may have been done erroneously as not tenable. “It is expected that whatever the state publishes as its report should be taken hook, line and sinker as public expenditure,” he said.

Usen however added that audited financial statements remain the final document expected to have gone through all refining processes. He added that the recent trajectory of the government by not making capital expenditures available in its audited report raises questions on government’s intention.

This investigation republished from TheMail is supported by the John D. and Catherine T. MacArthur Foundation and the International Centre for Investigative Reporting under the Open Contract Reporting Project (OCRP).