By Gloria Ikibah
The House of Representatives Public Accounts Committee (PAC) has threatened to issue arrest warrants against the Rector of the Federal Polytechnic, Ede, Engr. Dr Sani Man Yahaya, and the institution’s Bursar, Aishat Shade Adebayo, over unresolved audit queries, alleged procurement irregularities and other financial management concerns. 
The committee gave the officials until Monday, October 19, 2026, to appear before it, warning that it will invoke the relevant powers of the House to compel their attendance if they failed to comply.
The Chairman of the committee, Rep. Bamidele Salam, disclosed this on Friday after the committee adopted a technical committee’s report on submissions by six tertiary institutions responding to audit queries issued by the Office of the Auditor-General for the Federation.
The decision followed a review of outstanding issues in the polytechnic’s 2021 Audit Report, findings from the committee’s South-West oversight exercise and petitions received against the institution’s management.
The lawmakers expressed displeasure over the repeated failure of the Rector and Bursar to honour invitations, stressing that their appearance was necessary to address outstanding audit queries, explain alleged financial irregularities and provide documents required for the ongoing investigations.
The committee also disclosed that its inspection team had observed poor project execution at the institution, with work carried out on some projects allegedly falling short of the amounts already paid to contractors.
Among the issues identified were three outstanding queries in the institution’s 2021 Audit Report involving an unretired cash advance, the engagement of an external solicitor without the approval of the Attorney-General of the Federation and Minister of Justice, and foreign trips undertaken without evidence of approval from the Head of the Civil Service of the Federation.
The committee further expressed concern over the late submission of the institution’s audited accounts for the 2022, 2023 and 2024 financial years, contrary to existing regulations and statutory requirements.
On the institution’s financial management, the committee identified a significant discrepancy between the approved budget and actual overhead expenditure for 2023.
While N110.2 million was approved for overhead costs, the institution’s audited accounts showed actual expenditure of N882.5 million, representing excess spending of approximately N772 million.
The committee also queried a budgetary slack of about N268.5 million in personnel expenditure for the same year.
According to the records examined, the approved personnel budget stood at N2.862 billion, while actual expenditure was N2.593 billion, raising questions about the adequacy of due diligence in preparing the institution’s budget estimates.
Another concern was the absence of evidence that the institution had complied with the mandatory remittance of one per cent of personnel emoluments to the Nigeria Social Insurance Trust Fund (NSITF) between 2023 and 2025.
The lawmakers also faulted the institution for failing to provide procurement records relating to capital expenditure and Tertiary Education Trust Fund (TETFund) projects despite repeated requests.
They described the failure to produce the documents as a denial of access to records needed for effective legislative oversight and accountability.
During a physical inspection of an ongoing lecture theatre construction project at the institution’s permanent site, the committee observed what it described as substandard construction work.
The inspection team reportedly found that the flooring leading to the lecture theatre’s entrance was poorly executed, with the concrete so weak that it could be broken by hand and foot.
The findings raised concerns about the quality of the construction and whether the work delivered was commensurate with the money already paid to the contractor.
Following the inspection, the institution was directed to submit the project’s Bill of Quantities, procurement records and details of the contractor responsible for the work. However, the requested documents were not made available to the committee.
The committee also raised concerns over N20.5 million reportedly yet to be credited to the Retirement Savings Accounts of some employees by Stanbic IBTC Pension and Access Pension.
The findings attributed the delay to the institution’s inability to provide accurate employee information, including Retirement Savings Account Personal Identification Numbers, to the pension fund administrators.
According to the committee, the delay could deprive affected employees of interest and other investment returns that might have accrued to their retirement savings if the funds had been credited promptly.
Rep. Salam reiterated the committee’s commitment to ensuring accountability, transparency and compliance with financial regulations in the management of public funds.
He stressed that public institutions must account for their expenditure, provide requested records and respond to audit queries raised by the appropriate authorities.
The committee warned that repeated failure by public officials to honour invitations, provide relevant documents or satisfactorily address issues raised during legislative investigations would not be treated lightly.
It said the petitions against the institution’s management would be examined alongside the relevant audit findings and other available records, in accordance with the Constitution of the Federal Republic of Nigeria.
The committee maintained that it will invoke the relevant powers of the House of Representatives to compel the attendance of the Rector, Bursar and other concerned officials if they failed to appear on Monday, October 19, 2026, as directed.
