How a Bauchi rector diverted over N200 million in teaching equipment funds to buy household items

BY MUHAMMAD M. ALI, FEBRUARY 25, 2026 | 01:25 PM

In 2023, the Abubakar Tatari Ali Polytechnic in Bauchi State spent over N200 million in public funds, which it could not account for, according to a state auditor general's report.

An investigation revealed that the institution's accounting officer not only used some of these capital project funds to buy household items but also kept some of the institution's internally generated revenue for himself. This is a clear violation of the provisions of the state's Public Procurement Law (as amended 2017) and other existing laws.

The institution received N150,750,000 for capital expenditure and N70,311,226 for overhead costs, with both allocations totaling N221,061,226, according to the state's 2023 budget performance report.

The capital expenditure was intended for the provision of educational facilities and other teaching equipment.

The auditor general, who flagged the spending in his report, noted fictitious and unauthorized payments without convincing receipts and vouchers, as well as under-remitted fees and tax from contractors, amounting to N217,099,938.

He explained that the discrepancies included: "discrepancies between payment vouchers and receipts totaling N7,172,123.50; fictitious payments totaling N36,205,400; payments without authorization totaling N4,238,509.69; unretired advances totaling N100,893,220.99; payments without store receipts vouchers totaling N37,031,535.85; under-remitted tax from contractors totaling N199,984.80; unaccounted affiliation fees totaling N9,047,600; fictitious expenditure from the Main account to a consultancy account totaling N19,391,060.00; and fictitious purchases for the rector's household items totaling N2,920,504.00."

Section 69(1) of the state's procurement law emphasizes that a procurement entity must ensure accountability, transparency, and value for money in all public procurements. Additionally, Section 9(22-23) holds the accounting officer responsible for all breaches of procurement laws.

This reporter also learned that, apart from the funds spent on the rector's household items, the other fictitious payments were not for the provision of educational facilities and teaching equipment as budgeted. Some lecturers who confirmed this explained that the institution was suffering from inadequate teaching equipment. Across the entire institution, there was only one projector and a few computers for the ICT center, which were procured eight years ago.

"To be sincere, we do not have enough computers or chairs in our ICT center. In fact, we only have one projector in the school. That equipment was bought eight years ago, no, since the commission of the school," Tajuddin Yahaya (not his real name), a lecturer at the institution, told the reporter. Other lecturers contacted also corroborated Yahaya's account.

Some of the affected funds were also supposed to be part of the institution's internally generated revenue. This development has affected the performance of the state's general revenue target, which fell from N281,641,558,614.46 to N247,496,012, representing 87.9% in the year under review.

Meanwhile, according to the budget performance report, the institution's revenue target was N995,510,000, but it ended up remitting only N92,065,000 (9.2%), falling far below expectations.

The Auditor General's Recommendation and the Accounting Officer's Response

In his report, published on May 28, 2024, the auditor general recommended that "the accounting officer must ensure all the observations raised on the audited account are attended to, and all funds due must be remitted to the appropriate government account."

When Adamu Saidu, who served as the institution's rector from 2020 to 2024, was contacted to confirm whether the observations had been resolved, he said he was not even aware of them.

He claimed that during his time in office and until his retirement, he was not served with an official letter about the development.

"I am no longer the rector of the institution. I have retired from service. I don't know what you are talking about. I didn't receive these observations during my service in the institution. Therefore, I will advise you to go to the school and ask," Mr. Saidu said in a phone interview.

It was later learned that Mr. Saidu only reigned between 2020 and May 2023 which means he may have only implemented the 2023 budget for only five months.

When contacted, Dr. Hashim Sabo Bello, Saidu's successor, and incumbent rector of the school for his comments, he refused to speak to a journalist.

He outrightly told a journalist sent to him in Bauchi that he was asked not to speak to the media. This was after he was called several times but he neither replied the call nor the messages sent to him.

The Office of the State Auditor General is constitutionally empowered to review all expenditures and revenue inflows to ensure they are in tandem with the State Appropriation Act. ​

The House of Assembly has a Public Accounts Committee whose constitutional responsibility is to scrutinize the Auditor General's annual reports and invite MDAs with queries and observations for broader explanations.

​The report was sent to the State House of Assembly to ensure that the observations were resolved. ​

What the State Assembly Says ​

The Bauchi State Assembly acknowledged receiving the report. ​

Musa Yarima, Deputy Clerk of the State Assembly, said the report was with the Public Accounts Committee of the Assembly. He said the committee is in a better position to speak about it.

He connected the reporter with one Isa Saidu, identified as the secretary of the committee.

​When contacted, Saidu said he would consult his chairman and get back, but he never did by press time. ​

"You must give me till tomorrow. The Assembly has just resumed from a strike. I will consult my chairman so that I do not feed you with half-information," Isa Saidu said on December 15, and he repeated the same response three days later.

​"I am unable to speak with the chairman. The House has been on strike. It only resumed specifically for a particular issue. I will try to get him on the phone and get back to you." ​

After he requested that this reporter gives him until December 22, he was contacted again when the time came. He reiterated his promise to call back, but he still never did.

​Bauchi Governor Refused to Respond ​

This reporter contacted Dr. Ladan Salisu, but Mr. Salisu had resigned his position as Commissioner of Information in the state and stated that he was now fully with the coalition. ​

He, however, directed this reporter to speak with Mukthar Gidado, spokesman for the Bauchi State Governor.

​This reporter texted Mr. Gidado requesting an interview on the matter to hear the side of the government.

The reporter called Mr. Gidado’s mobile number, but it never went through after several dialing attempts. The line would always indicate that Mr. Gidado's line was busy. This scenario repeated for days.

​

What happened was a clear disregard for existing laws, both by those handling the procurement and the agencies whose job it is to check the procurement processes.

It appears that the observations and queries by the Auditor General are mere paperwork and do not translate into appropriate action taken to ensure public services are delivered diligently, legally, and accountably. ​

Section 72(3) states that any public officer found guilty of breaching the procurement laws is liable to not less than six months of imprisonment and a fine of N500,000.