Aviation ministry paid N522.49m for rifles and ammunition with no evidence of receipt, audit says; 2026 Act gives it N5.06bn for security equipment

In the first five months of 2023 the Federal Ministry of Aviation and Aerospace Development paid N522,490,349.00 for AK rifles, red dots, sub-machine guns, pistols and ammunition for the country's airports, and the Auditor-General for the Federation found nothing on the vouchers to show that any of it was received. Two findings in the Auditor-General's 2024 Annual Report on Non-compliance, Volume II, pages 591 to 594, set out the payments and what was missing. The 2026 Appropriation Act gives the same ministry's headquarters N5,055,771,975 under the line "PURCHASE OF SECURITY EQUIPMENT".

The first finding is headed "UNVERIFIABLE CONTRACT FOR PROCUREMENT OF FIRE ARMS (=N270,020,066.80)". The auditors write that N270,020,066.80 "was paid as IPC 1 and IPC 2 to a company through two (2) paid vouchers with Ref. No. FMA/ABJ/CAP/1047/22 and FMA/ABJ/CAP/1445/21 dated 10th January, 2023, and 23rd May, 2023, respectively, for the procurement of AK Rifles, Red Dots and AK Ammunition to enhance aviation security operations of the Nation's Airports."

They then list what was not there. "Store Receipt Voucher (SRV) to serve as evidence that the items were received by the Ministry, were not attached to the paid vouchers." There was "no approval from National Security Adviser (NSA) to procure the ammunition", the company's quotation was not attached, and "All due process documents (CAC, NSITF, ITF, FIRS etc) were not attached to the paid vouchers."

The finding also records where the guns were said to be. "In the request for Payment Certificate No. 2, FAAN confirmed that the firearms were executed and supplied to the Armory of the Nigeria Security and Civil Defense Corps (NSCDC) Headquarters, Abuja for safe keeping pending the completion of the Authority's Armory". The auditors add: "There was no evidence/document to support that the firearms were in the custody of NSCDC Headquarters for safe keeping."

The second finding, "PROCUREMENT OF ARMS AND AMMUNITIONS WITHOUT EVIDENCE OF SUPPLY (=N252,470,282.20)", covers a further N252,470,282.20 paid "to the company through two (2) paid vouchers No. FMA/ABJ/CAP/1042/22 dated 10th February, 2023, and FMA/ABJ/CAP/1441/21 dated 23rd May, 2023 respectively, for the procurement of Sub-Machine Guns, Pistols and Ammunition". Here the store receipt and store issue vouchers were again "not attached to the paid vouchers", and the place of safe keeping is a different agency: "There was no evidence that the items were supplied and taken to Department of State Services (DSS) Headquarters, Abuja for safe keeping, pending the completion of the Authority's Armory as claimed". Within four pages, the report records one batch of arms said to be held by the NSCDC and another said to be held by the DSS, both awaiting an armoury for the Federal Airports Authority of Nigeria (FAAN), and no document placing either batch in either building.

Vero Record re-added the figures. N270,020,066.80 plus N252,470,282.20 is N522,490,349.00. The last of the four payments was made on 23 May 2023; from that day to 27 October 2026 is 1,253 days. The report does not name the supplier. The second finding refers to "the company", which reads as the same supplier as in the first, but the report does not say so, and it gives no contract sum for either purchase, only the two interim payment certificates paid in each.

On the substance, the ministry disputes the findings, and the record shows it put documents forward. It told the auditors the firearms contract "can be verified because it passes through all the procurement processes, procedures and all necessary documents obtained", and listed award and acceptance letters, Bureau of Public Procurement papers, due process review reports, Federal Executive Council approval, the contract agreement and the payment vouchers. It said "The letter from the Office of the National Security Adviser conveying the Security Clearance for the company is hereby attached". On the second purchase it attached "The letter from Director, Finance & Accounts (FAAN), Ref. No. FAAN/HQ/DFA/1/Vol.XI/16 dated 7th August, 2025, forwarding the deliver note" and wrote: "This is not applicable as the contract was duly executed." That FAAN letter is dated 807 days after the last payment. A security clearance for a company is not the same thing as the approval to procure ammunition that the auditors said was missing, and the appendices are not reproduced in the published volume.

The auditors did not accept the answers. For both findings the evaluation reads: "The Management's response to the issue has been noted; however, it is deemed unsatisfactory. Consequently, the findings remain valid until the recommendations are implemented." They asked the Permanent Secretary to account to the Public Accounts Committees of the National Assembly for N270,020,066.80 and N252,470,282.20, and to recover both sums and remit them to the Treasury.

The same section of the report opens with an older project. Under Issue 1 the auditors record that N163,918,943.69 was paid in 2023 "to six (6) contractors for building of Control Towers in six (6) different airports in the country", that "These contracts were awarded since 24th May, 2018 at the contract sum of N4,459,075,994.19" and were "yet to be completed (especially the technical part), six (6) years after the award", and that "There was no evidence of work done for the sum paid by proxy to the representative contractors". Five contractors received N30,947,309.22 each and one N9,182,397.59, which adds to N163,918,943.69; the issue's own heading prints N163,919,348.69, N405.00 more. The ministry replied that it "had no engagement/agreement whatsoever with the foreign company" and that "the completion of the projects is subject to prompt release of funds by the FGN." From the award on 24 May 2018 to 27 October 2026 is 3,078 days. The report does not name the six airports.

The 2026 Appropriation Act, page 1397, gives the ministry's headquarters a total of N50,646,938,934, of which N48,552,725,375 is capital. Within it, N5,500,771,975 is for fixed assets, and N5,055,771,975 of that is "PURCHASE OF SECURITY EQUIPMENT", 9.68 times the N522,490,349.00 the auditors queried. The 2025 Act carried N5,079,674,250 on the same line. The Act does not say what the security equipment is, and its project list for the headquarters contains no line for firearms, ammunition or an armoury; the largest security-titled project is N5,000,000,000 for "SAFETY AND SECURITY CRITICAL PROJECTS AND AIRPORT CERTIFICATION NATION WIDE/ ETC (CAT 3 AFL, DISABLED AIRCRAFT RECOVERY EQUIPMENT)". The one control tower construction line is N420,000,000 for Enugu airport, down from N600,000,000 in 2025; the audit does not say whether Enugu is one of the six towers awarded in 2018.

The documents establish what the auditors found on the ministry's 2023 vouchers, what the ministry said in reply, and what the National Assembly appropriated for 2025 and 2026. They do not establish that the arms were not delivered, that any money was misused or that any official committed an offence; no court has made any such finding. They do not show whether the delivery note FAAN sent in August 2025 accounts for the items, which agency holds them now, or whether the Public Accounts Committees have taken up the queries since the report went to the National Assembly under a covering letter dated 17 July 2026.

We invite a response from the Minister of Aviation and Aerospace Development, Festus Keyamo, from the Permanent Secretary of the ministry and from the Managing Director of FAAN, in particular on where the AK rifles, sub-machine guns, pistols and ammunition paid for in 2023 are held today, why the audit records two different places of safe keeping, and which six airports the 2018 control tower contracts cover. All four arms payments were made before Mr Keyamo took office in August 2023. Any response will be published in full.

What this rests on

AuGF 2024 Annual Report on Non-compliance Vol. II, Federal Ministry of Aviation and Aerospace Development, Abuja, period 1 Jan to 31 Dec 2023, report pp.589-594 (PDF pp.154-159). Issue 2 (pp.591-592): 270,020,066.80, vouchers FMA/ABJ/CAP/1047/22 (10 Jan 2023) and FMA/ABJ/CAP/1445/21 (23 May 2023); NSCDC custody claim. Issue 3 (pp.593-594): 252,470,282.20, vouchers FMA/ABJ/CAP/1042/22 (10 Feb 2023) and FMA/ABJ/CAP/1441/21 (23 May 2023); DSS custody claim; FAAN letter FAAN/HQ/DFA/1/Vol.XI/16 of 7 Aug 2025. Sum: 270,020,066.80 + 252,470,282.20 = 522,490,349.00. Issue 1 (pp.589-591): 5 x 30,947,309.22 = 154,736,546.10; + 9,182,397.59 = 163,918,943.69 (matches body and recommendation); heading prints 163,919,348.69; difference 405.00. 163,918,943.69 / 4,459,075,994.19 = 3.68% (2023 payment only; total paid since 2018 not stated). All three issues: 163,918,943.69 + 270,020,066.80 + 252,470,282.20 = 686,409,292.69. Days: 23 May 2023 to 23 May 2026 = 1,096 (includes 29 Feb 2024) + 8 (24-31 May) + 30 + 31 + 31 + 30 + 27 = 1,253. 23 May 2023 to 23 May 2025 = 731, + 8 + 30 + 31 + 7 = 807 (to 7 Aug 2025). 24 May 2018 to 24 May 2026 = 8 x 365 + 2 leap days = 2,922, + 7 (25-31 May) + 30 + 31 + 31 + 30 + 27 = 3,078. 2026 Appropriation Act p.1396 summary and p.1397, 0230001001 HQTRS: personnel 1,348,470,883 + overhead 745,742,676 + capital 48,552,725,375 = 50,646,938,934 (matches). Fixed assets: 160,000,000 + 200,000,000 + 35,000,000 + 50,000,000 + 5,055,771,975 = 5,500,771,975 (matches). 5,055,771,975 / 522,490,349.00 = 9.68. 2025 Act p.1048, same code, line 23010128 = 5,079,674,250. Enugu control tower ERGP31140884: 420,000,000 (2026 p.1398), 600,000,000 (2025 p.1049). Text search of the 2026 HQTRS project list for arms, ammunition, rifle, firearm, armoury: no line (one hit for 'GUN', 'REHABILITATION OF GUN POINTS AT KADUNA AIRPORT', 35,000,000, is civil works). Covering letter AuGF/AR.2024/01 dated 17 July 2026 (Vol. I p.ii).

What this does not establish

The documents do not establish that the arms were not delivered, that funds were misused or that anyone committed an offence; no court has ruled. The ministry's appendices (award letters, FEC approval, NSA clearance letter, FAAN delivery note of 7 Aug 2025) are not reproduced in the published volume, so we could not test them. The report names neither the supplier of the arms nor the six control tower contractors, the UK companies or the six airports, and it gives no contract sum for the arms. It does not explain why one finding places the arms with the NSCDC and the other with the DSS. The 2026 Act does not itemise what the N5,055,771,975 of security equipment is; we do not suggest it is for firearms. The N405.00 gap in Issue 1 may be a typing error. The cover photograph shows the control tower at Victor Attah International Airport, Uyo, a state-owned airport not named in the audit.