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ADS-FRC: First Quarterly Report, 2014

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Chapter One

1.0 INTRODUCTION

Though not categorically stating quarterly report, Sections 8 (2) and 16 of the Adamawa

State Fiscal Commission Law 2013 provides for the Commission to prepare and forward

its report of investigation to the Attorney-General. The Commission is mandated by

Section 16 of its law to prepare and summit to the House of Assembly not later than 30th

June, of each financial year a report of its activities and a copy of its audited accounts for

the preceding financial year. The Commission has decided in line with international good

practices to always prepare a quarterly report on its activities to keep government and

stakeholders informed on the achievements and challenges.

The report is tagged, “Inception and third quarter (July - September), 2014” progress

review of the Adamawa State Fiscal Responsibility Co mmission (ADS-FRC). This is

the first quarterly report of the Commission since its establishment in May 2014. The

Commission activities took off with the swearing in of the Board by the Executive

Governor of Adamawa State, His Excellency, Murtala H. Nyako on 15th

May, 2014, and

subsequent deployment or secondement of staff from the State Civil Service that are in

the opinion of the Commission expedient and necessary for the proper and efficient

performance of the Commission in line with Section 13 (c) of the Law.

1.0.1 Objective of the Report: The quarterly progress report (QPR) is a review of experiences

which documents the progress made by the Commission since its establishment on 15th

May, 2014 and third quarter; July-September, 2014. The first QPR provides future

directions for the Commission‟s fiscal management - in terms of both strategy and scope

of advocacy, monitoring, investigation, compliance and enforcement.

1.0.2 Purpose of the Report: The report is based on activities executed by various

departments, divisions and units of the Commission since its inception and third quarter

(May-September), 2014. It is therefore not a self-evaluation or critical assessment of the

Commission‟s activities, but an overview of progress; achievements and experience of

the Commission in its institutional arrangements (human resources and infrastructural

facilities) development strive to put on the right path for sustainable, effective and

efficient fiscal management in the state as required by the enabling Law establishing it.

1.0.3 Scope of the Report: The report covers activities implemented by the Commission since

its establishment on 15th

May, 2014 to the close of third quarter (July-September), 2014.

The QPR covers analysis of attainment of output mostly as contained in the take-off

work plan, activities undertaken to produce the outputs, inputs mobilized and deployed,

expenditure incurred, and expenditure against planned budget during the said reporting

period. The report also contained summary of state 2014 budget estimate and

expenditure, revenue analysis, strength, weakness and challenges of the Commission.

Lastly, a QPR of this nature is an instrument for project management to strategies for the

upcoming quarter activities for implementation on time and to share with key

stakeholders, up to date the knowledge of partners on the Commission operations.

1.0.4 Arrangement of the Report: The report is arranged as follows;

Chapter one, lists out the mandate, powers and statutory functions of the Commission


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Chapter two, highlights the Commission‟s monitoring activities during the quarter in

areas of medium term expenditure framework, budget implementation reporting, state

revenue profile for 2014, expenditure developments, projects performance monitoring,

analysis of capital budget implementation, revenue monitoring, revenue returns by

MDAs for 2014, and international development partners support

Chapter three; highlights the debt, indebtedness and borrowing of the state in areas of

debt management framework, setting of limits on consolidated debt, verifications of

borrowing compliance, and trends of state external and domestic debts.

Chapter four; discusses areas of accountability and transparency

Chapter five; discusses areas of research and dissemination of standards

Chapter six; discusses areas of enforcing fiscal responsibility

Chapter seven; institutional development strengthening in areas of financing of the

commission, office equipment and furniture, ICT development, learning and capacity

building, and development of operational procedure and guideline

Chapter eight; highlights challenges and fourth quarter (January - December, 2014)

activities, and

Chapter nine; presents Summary, Recommendations and conclusion.


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1.1 FROM THE DESK OF THE EXECUTIVE CHAIRMAN

1.1.1 Establishment of the Commission: The Adamawa State Fiscal Commission was

established by Adamawa State House of Assembly Notice Law No. 3 of 2013 and in line

with the Fiscal Responsibility Commission Act of 2007 to entrench a regime of prudent,

transparent, accountable, ethical and effective management of public finance and

resources across all tiers of Government by inter alia, checking leakages and excessive

public borrowing and indebtedness.

1.1.2 Inauguration of Board: Inauguration of the Commission started with the swearing of

five (5) out of the twelve (12) members as provided in the enabling law. The former

Governor, Admiral Murtala H. Nyako administered the swearing-in and used the event to

challenge the members to dedicate themselves to the responsibilities vested on them by

the Commission law. He added further that the Commission is establish with the aim of

restoring good values of society, work ethics, instill discipline and the integrity of both

public and civil servants. Finally he pledged his support for the Commission to achieve

its goals. In his response the Chairman of the Commission acknowledged that the task

ahead is enormous however, he assured that with the support of government and other

stakeholders it will achieve its objectives of good governance by instilling transparency

and accountability in the system.

1.1.3 Board Meetings: With the inspiring assurance by the Governor during the swearing in

the Board, the Commission immediately held its first meeting to brainstorm on the way

forward. The following resolutions were made by the Board:-

(i) First and foremost members of the board to familiarize themselves with the mandate,

powers and functions of the Commission as stipulated by law

(ii) Organize and participate in induction/orientation workshops to sensitize all Commission

Members and Staff on the mandate, powers and functions of the Commission.

(iii) Request for Secondment of staff to the Commission from within the State Civil Service

in line with section 13 (c) of the Law

(iv) Request and pursue with appropriate Government organ for allocation of a conducive

office accommodation.

(v) The Commission to apply to Governor for a monthly running cost for consideration and

approval.

(vi) The Commission to prepare a comprehensive take-off grant to the Governor for

consideration and approval, and

(vii) Members to complete the processing of their appointment letters for documentation.

1.1.4 Secondment of Staff

A total of seven (7) senior staff were seconded from the mainstream of the State Civil

Service to the Commission during the period under review.


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1.1.5 Office Accommodation

The Commission is operating from the temporary office located within the premises of

Hududllah Microcredit Company Limited at No. 115 Atiku Abubakar Way (Former Mubi

Road). Meanwhile, the state government has allocated House No. J.7 in Old Government

Reserved Area (GRA) to the Commission as its permanent site, however the building is

in a deplorable condition and not suitable for habitation as office. Structural engineers

from Ministry of Housing are advocating for a new office design for the Commission.

1.1.6 Office Equipment

During the period under review, the Commission procured various types of office

equipment such as filling cabinets, fridge, photocopier, printers, desktops, laptops etc to

facilitate correspondence and processing, documentations, database management, and the

work and activities of the Commission.


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1.2 EXECUTIVE SUMMARY OF ACTIVITIES

The major activities that took place during the quarter under review include, but

not limited to the following:-

May, 2014

1. Appointment and swearing in of the Executive Chairman and Members of the

Commission by the Executive Governor on 15th

May, 2014.

2. Post inaugural meeting of the Board on 28th

May, 2014

3. Sourcing of staff from within the State Civil Service in line with Section 13 (c) of

FRL 2013, which state that “appointments for the Commission such number of

employees or have such employees in the State Civil Service seconded to it as may in

the opinion of the Commission be expedient and necessary for the proper and

efficient performance of the functions of the Commission”.

June, 2014

4. Sourcing of office accommodation from the State Government

5. Circular to all Government Ministries, Department and Agencies on the establishment

and existence of the Commission.

6. Raising of Memo for take-off grant/monthly running cost to the Acting Governor of

Adamawa state for consideration and approval.

7. Acting Governor of Adamawa state grant approval for monthly running cost.

July, 2014

8. Sourcing of office accommodation from Hudullahi Microcredit Company Limited

9. Follow up on office accommodation with the State Government

August, 2014

10. Release of monthly running cost

11. Follow up on office accommodation with the State Government

September, 2014

12. Acquisition of temporary office accommodation by Hudullahi Microcredit Company

Limited within its premises located at No. 115 Atiku Abubakar Way (Former Mubi

Road) Jimeta.

13. Release of monthly running cost.

14. Purchase of office furniture/equipment.


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Chapter Two

MANDATE, FUNCTIONS AND POWERS

The Adamawa State Fiscal Responsibility Law (ADS-FRL), No. 3 of 2013 and which

came into operation on the 3rd

day of June 2013 provides for Adamawa State Fiscal

Responsibility Commission (ADS-FRC) with mandate, powers and functions as follows

for the enforcement of the fiscal responsibility law in the state.

2.1. Mandate of the Commission

To monitor and enforce to ensure greater accountability, transparency and prudence in the

management of the State's resources by all arms of the State Ministries, Department and Agencies

(MDAs) and Local Governments in strict conformity with the provisions of the FRA 2007 and

any other law relating to the management of public resources.

2.2. Functions of the Commission

The primary functions of the Commission as provided by Section 9 of the Law are among

others to:-

a. Monitor and enforce the provisions of this Law and by so doing, promote the economic

objectives contained in section 16 of the Constitution;

b. Disseminate such standard practices including international good practice that will result

in greater efficiency in the allocation and management of public expenditure, revenue

collection, debt control and transparency in fiscal matters;

c. Undertake fiscal and financial studies, analysis and diagnosis and disseminate the result

to the general public;

d. Make rules for carrying out its, functions under this Law, and;

e. Perform any other function consistent with the promotion of the objectives of this Law.

2.3 Powers of the Commission

The Commission derives its powers and constitutional functions from paragraph 32 of Part I of

the Third Schedule to the 1999 Constitution of the Federal Republic of Nigeria. In carrying out

the above functions, the Commission is empowered by Sections 8 & 13 of the FRL no. 3 of 2013

to:-

a. compel any person or government institution to disclose information relating to public

revenues and expenditure;

b. cause an investigation into whether any person has violated any provisions of this Law

and the FRA 2007.

c. Investigate and forward to the Attorney-General of the State a report of investigation

carried out and is satisfied that provisions of Law has violated and such a person has

committed any punishable offence for possible prosecution.


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d. formulates and provide general policy and guideline for the discharge of its functions

e. superintend the implementation of the policies of the Commission

f. appoint for the Commission, such numbers of employees or have such employees in the

State Civil Service seconded to it as may in the opinion of the Commission be expedient

and necessary for the proper and efficient performance of the functions of the

Commission

g. determine the terms and conditions of service in the Commission, including disciplinary

measures

h. subject to the existing guidelines on salaries and wages in the State, fix the remuneration,

allowances and benefits of the employees of the Commission

i. do other things, which in its opinion are necessary to ensure the efficient performance of

the functions of the Commission.

j. regulate its proceedings and make standing orders with respect to the holding of its

meetings, notices to be given, the keeping of minutes of its proceedings and such other

matters as the Commission may from time to time determine.


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Chapter Three

MONITORING THE BUDGETARY PROCESS

The ADS-FRL No. 3 of 2013 requires the ADS-FRC to and as one of its key functions to

monitor the budgetary process in the state. Towards this end and as part of the

Commission‟s enforcement drive, the following budgetary monitoring activities were

undertaken during the quarter under review:-

3.1. Medium Term Fiscal Framework

Part 3 (Section 17) of Adamawa State Fiscal Responsibility Law stipulates that, “on or before

the last business day of April in each year, the Governor shall cause to be prepared and laid

before the State House of Assembly a Medium Term Fiscal Framework (MTFF) for the next

three financial years”, the content MTFF to be prepared under Section 17 of this Law shall at

the very minimum comprise of:-

a. an economic policy objectives and strategic statement;

b. a medium term expenditure framework;

c. a medium term revenue framework;

d. a medium term fiscal strategy statement;

e. a consolidated State Debt statement;

f. a contingency liability statement

The Commission in pursuance of the compliance with this provision was able to access a

draft Adamawa State Fiscal Strategy (FSP) and Medium Term Fiscal Framework (MTFF)

2014-2016 supported by UNDP. From all indications the MTFF has not been presented to the

House of Assembly for approval in accordance with Section 29, “subject to the provision of

section 30 of this law, the State House of Assembly shall consider and if adjudged fit, by

simple resolution approve the medium term fiscal framework with or without modification,

on or before 15th

day of May in each financial year”. However, the analyses by the

commission of the draft the MTEF shows that the state is 80% dependent on statutory

allocation, while the internally generated revenue contributes less than 20%. The income

generated by the State Board of Internal Revenue has been unacceptably low bearing in mind

the declining income collection which is derived primarily from (PAYE), can hardly be

justified by Board of Internal Revenue.

3.2. Budget Implementation Reporting

The 2014 Budget like other past budgets was based on Medium Term Expenditure

Framework was prepared against the developments of various global and domestic

variables that have significant impact on the revenues required to fund the budget. It is

important to note that budget represent a statement of both the resources to be made

available to the budgeting entity and the priorities of those who manage it. This implies


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that the budgeting goes beyond „mere‟ revenue and expenditure projection and relate to

the plans, goals and objectives of the budgeting entity, and how these are to be achieved.

Seen in this broader context, government budgeting is an important aspect of resource

management and the budget should, of necessity, be linked to and derived from the plan.

The ultimate goal of budgeting is to steer the economy in a desired direction so as to

attain socio-economic development. Effective budgeting confer several benefits on the

society as they are supposed to be the means through which economies articulate, their

goals harness and direct resources to meet the aspiration of their citizens.

The graph below shows how recurrent expenditure overweighed the capital expenditure.

The size of the salary bill is too heavy for the state. Out of the N97.929 Billion approved

for both recurrent and capital programmes, N57.829 Billion which represent 59% of the

total approved Budget was provided for the recurrent service, while the balance of

N40.10 Billion which represent 41% of the total approved budget was earmarked for

capital projects in the state.

Graph 1: Recurrent and Capital Expenditure, 2014.

Source: 2014 Adamawa State Approved Budget.

-

20,000,000,000.00

40,000,000,000.00

60,000,000,000.00

80,000,000,000.00

100,000,000,000.00

120,000,000,000.00

ReccurentExpenditure

CapitalExpenditure

Total

Series1


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3.3 ADAMAWA STATE REVENUE PERFORMANCE IN THE THIRD QUARTER

OF 2014

Table 1 present the state Government budgeted recurrent revenue sources and their

performance during the period under review. Put in tabular form, and based on the

information obtained, the State Government revenue Performance is as indicated below.

Table 1: Summary of Revenue Performance (January - September), 2014

Item Description Estimated

Revenue 2014

Actual Receipts

Jan-Sept 2014

Variance %

Perform

ance

% Share of

Total

Actual

Receipts

Statutory

Allocation (SA)

45,517,232,090.00 31,262,863,713.49 14,254,368,376.51 68.68

Value Add Tax

(VAT)

7,988,709,360.00 14,298,484,969.94 (6,310,139,609.94) 178.99

Internal

Generated

Revenue (IGR)

7,579,691,705.00 1,711,502,088.24 5,868,189,616.76 22.58

SURE-P 2,664,000,000.00 1,953,798,028.29 710,201,971.71 73.34

Excess Crude 2,000,000,000.00 2,000,000,000.00 0.00

Ecological fund 500,000,000.00 500,000,000.00 0.00

Capital receipts 31,679,665,715.00 17,682,522,946.40 13,997,142,768 .60 55.82

TOTAL 97,929,298,870.00 66,909,171,746.36

68.32

Source: Office of the Accountant General

From the total in table 1 above, the state government achieved 68.32% of its revenue

target in the period under review. However, detail analysis of the revenue component

revealed that statutory allocation contributed more to this achievement. Also during the

same period total Internal Generated Revenue (IGR) budget provision stands at

N 7,579,691,705.00. at the end of the reporting period, only N 1,711,502,088.24 or

22.58% of the projection was realized (bulk from payee).

Further analysis of the table during the same period indicates that total revenue

accrued to the state stands at N 66,909,171,746.36 only. Out of this amount

N1,711,502,088.24 or 2.56% is internal generated revenue (IGR), thus confirming

the risk of over dependence on the federal allocation.

. 3.4. Adamawa State Expenditure Performance (January – September) 2014

Total State Government Expenditure in the 3rd

quarter as contained from Table 2 below

amounted to N41,991,144,771.40 as against the budget figure of N97,929,298,870.00.

Only 42.88% of the appropriated amount for expenditure was achieved during the period

under review. A summary of the components of the state government expenditure is

provided below.


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Table 2: Summary of Adamawa State Expenditure (January-September), 2014

Description 2014 Budget 2014 Actual

Jan-Sep

%

Performance

Varian

ce

Recurrent Expenditure

Personnel Costs

Overhead Costs

Consolidated Revenue fund

Miscellaneous Expenses

23,061,575,725.00

28,552,015,045.00

6,215,708,100.00

15,275,841,567.00

9,250,786,084.00

677,958,565.95

5,011,432,920.14

66.23

32.40

10.91

0.00

Sub-Total 57,829,298,870.00 30,216,019,137.09

Capital Expenditure

Economic Sector

Social Sector

Regional Development

General Administration

16,137,459,188.00 15,054,357,029.00 2,433,677,169.00

6,474,506,614.00

8,738,592,076.50 1,361,031,766.39

1,675,564,791.59

54.15

9.04

0.00

25.88

Sub-Total 40,100,000,000.00 11,775,125,634.48

Total 97,929,298,870.00 41,991,144,771.40 42.88


Detail analysis of above revealed that recurrent expenditure including consolidated

Revenue fund is N57,829,298,870, while N30,216,019,139.09 was actually expended.

Actual recurrent expenditure fall below the budgeted figure by 52.25%.

The sum of N11,775,125,634.48 was expended on capital expenditure during the period

under review against budget provision of N40,100,000,000.

3.5. International Development Partners Support

During the period under review, the sum of N4,864,188,342.38 was received as capital

receipts from development partners operating in the state (Table 3), and that was 37.64%

of projected estimate. The question that needs to be answered is why was the receipt from

the Development Partners below expectations? Development partners refers to in this

report include:- Multilateral UN Agencies such as UNDP, UNCIEF, WHO, UNFPA,

UNSECO, FAO; Bilateral such as USA, Germany, UK.


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Table 3: Capital Receipts from International Development Partners

ITEM 2014 APPROVED

BUDGET ACTUAL

JAN-SEP

% PERFORM-ANCE

EXTERNAL LOANS

External Loans 1,390,693,411.00

0.00

World Bank HIV/AIDS Progress Development Project 91,300,000.00

93,886,176.50

102.83

World Bank Fadama III Project 456,500,000.00 27,868,787.50

6.10

World Bank Health System Development Programme 705,500,000.00 239,299,372.00

33.92

World Bank Community and Social Development Project (CSDP) 456,500,000.00

0.00

Rural Access and Mobility Project 4,735,166,589 2,079,361,315.22

43.9

Public Sector Governance Reform & Dev. Project 164,340,000.00 127,556,007.85

77.62

Nertherland Leprosy Programme 13,695,006.00

0.00

Total 8,013,695,006.00

2,567,971,659.07

23.82

GRANTS

Grants from UNDP 78,726,000.00

2,105,000.00

2.67

Grants from UNICEF 100,000,000.00

1,007,208.00 1.01

Matching Grants on State UBE Programme 1,700,000,000.00

1,626,036,427.84 95.65

Grants from ETF 550,000,000.00

134,798,500.00 24.51

Grants from UNFPA

9,362,500.00 0.00

MDG 1,653,119,000.00

513,228,822.47 31.05

Great Green World

9,678,225.00 0.00

FAO 310,000,000.00

0.00

UNESCO 5,000,000.00

0.00

WHO 1,655,000.00

0.00

EU - INSIGHT TRAIN 10,000,000.00

0.00

G7 Nations 500,000,000.00

0.00

TOTAL 4,908,500,000.00

2,296,216,683.31

GRAND TOTAL 12,922,195,006.00

4,864,188,342.38

37.64



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3.6. Capital Projects Implementation Monitoring

The Commission could not undertake the monitoring of completed and or on-going

capital projects during the period under review due to logistics support and other related

monitoring requirements that has to be put in place for a good monitoring expedition.


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Chapter Four

DEBT, INDEBTEDNESS AND BORROWING

This chapter presents the state debt, indebtedness and borrowing in line with the

provisions of Section 40 of the ADS-FRL no.3 of 2013, which empowers the

Commission to monitor public sector debt transactions in order to promote transparency,

accountability and sustainability in the state. This chapter therefore highlights the state

debt transactions activities during the period under review as follows:-

4.1. Debt Management Framework

Section 41 of the Fiscal Responsibility Act 2007 empowers the Commission to ensure

that states comply with the framework for debt management, and accordingly emphasized

that states to only borrow for economically viable infrastructural and human

development. An investigation by the Commission to ensure compliance with this

provision indicates that Adamawa state does not have debt management framework in

place. The Commission will in 2015 intensify effort to ensure that appropriate

government organ responsible to comply with the provision.

4.2. Adamawa State External and Domestic Debts Section 44 (1) of the FRA, 2007 provides that any government in the federation or its

agencies and corporation desirous of borrowing shall, specify the purpose for which the

borrowing is intended and present a cost-benefit analysis, detailing the economic and

social benefit of the purpose to which the intended borrowing is to apply. Also the debt

management office should be involved and prepare external and domestic borrowing

guidelines especially the ones that pertain to the conditions for borrowing by the

government in the federation were also taken into consideration in ensuring that each of

these government comply accordingly.

From Table 4, domestic debt portfolio of Adamawa state as at 30th

September, 2014

commercial bank loans stood at N12,803,763,500.00 (Twelve billion eight hundred and

three million seven hundred and sixty three thousand five hundred naira) only

consolidated debt in Zenith bank with a tenure of sixty (60) months. This figure includes

the N5, 507,770,425.81 (Five billion five hundred and seven million seven hundred and

seventy thousand four hundred and twenty five naira eighty one kobo) only, that was

tactically borrowed by the immediate past administration as a result of reversal made by

the Bank on all loan obligations paid during their tenure.

4.3. Verifications of Borrowing Compliance

Section 40 (1) of the FRL no. 3 of 2013 empowers the Commission to ensure that

government at all levels in the state borrow only for economically viable infrastructure

and human development, and under conditions stipulated in Section 40 (2a-f). A

compliance verification carried by the Commission reveals that the state various loans

account which consist of MDG, UBEB, over draft facility, Terms loans on SRA account

and VAT account which amounted to N12,803,763,500.00 (Twelve billion eight hundred

and three million seven hundred and sixty three thousand five hundred naira) only were

all consolidated into one account. The restructure was facilitated and sign by the

immediate past administration.


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. Table 4: Adamawa State Debt of Loan Repayment

S/N Details Principal Amount

(Naira)

Monthly Repayment

(Naira)

2014 2015 2016

1 Commercial

Zenith Bank

7,295,993,074.2

5,507,770,425.81

Nil

Nil

Nil

Nil

Nil

Nil

Total 12,803,763,499.3 311,362,662.10

Details Principal Amount

US$

Yearly Repayment

US$

2 External

Loans

36,080,213.70 861,247.35 Nil Nil Nil

Total 36,080,213.70 861,247.35

Source: Debt Management Office


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Chapter Five

TRANSPARENCY AND ACCOUNTABILITY

This chapter supposed to discusses how the Commission monitored the state government

efforts in the areas of transparency and accountability during the period under review in line

with the Sections 41- 43 & Sections 34-39 of the FRL, 2013 which stipulates for a

transparency and accountability in fiscal transactions in the state.

a. That the State Government shall ensure that all its fiscal and financial affairs are conducted

in a transparent manner and accordingly shall ensure full and timely disclosure and wide

publication of all transactions and decision involving public revenue and expenditure and

their fiscal significance.

b. The State Government through its budget office shall not later than 6 months after the end of

the financial year, publish a consolidated budget execution report showing implementation

against physical targets for submission to the House of Assembly and dissemination to the

public.

c. The State shall prepare and publish in the Gazette, its official website and such other mass

medium as may be deemed appropriate its audited account for each financial year on or

before the last business day of June following the end of the financial year, and

d. In line with the principle of sound financial management, the government must:-

a. pursue spending, and taxing policies that are consistent with a reasonable degree

of stability and predictability;

b. hinge all spending on a definitive macro-economic framework with, at a

minimum, medium term horizon and which assures a prudent balance between

available resources and planned spending;

d. ensure that the scale and focus of spending is dictated by policy and the State

strategic priorities;

d. ensure optimal value for all Government spending;

e. maintain the integrity of the State Revenue collection system;

f. ensure that its policy decision have regard to their financial effect on future

generation;

g. provide full, accurate and timely disclosure of financial information relating to

the activities of the Government and its agencies that is ensuring transparency

and accountability; and

h. manage financial risk faced by the State prudently, having regard to economic

circumstances.

Though the Commission recognizes the importance of the above provisions for effective

fiscal

resources management, the Commission during the period under review could not put on

place investigation mechanism to undertake this activity. However, the Commission is

working out modalities to ensure that these provisions are made known to all ministries,

departments and agencies (MDAs) of the state government and the local governments in

2015.


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Chapter Six

RESEARCH AND DISSEMINATION OF STANDARDS

The ADS-FRL no. 3 of 2013 and in particular Sections 9 (b-c) empowers the Commission to

conduct financial studies analysis and disseminate the results and international good practices

to stakeholders and interested members of the public as follows:-

a. Disseminate such standard practices including international good practice that will result in

greater efficiency in the allocation and management of public expenditure, revenue

collection, debt control and transparency in fiscal matters, and,

b. Undertake fiscal and financial studies analysis and diagnosis and disseminate the result to the

general public.

The Commission during the period under review has not put in place any activity that would

results in the achievement of the above requirements. However, the Commission is looking at

the possibility in the near future to engage the services of reputable financial management

consultants to conduct fiscal and financial analysis of the state for the past ten years. The

consultants would be required to among other things to critically assess the financial records

keeping of the state, challenges and weakness and to proffer ways forward in line with best

international financial practices.


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Chapter Seven

ENFORCING FISCAL RESPONSIBILITY LAW

Sections 51 of the Fiscal Responsibility Act 2007, which give birth to the enactment of

the Adamawa State Fiscal Responsibility Commission to enforce all matters relating to

fiscal responsibility laws of Nigeria so as to ensure sound fiscal management regime and

other matters empowers every citizen, corporate body, and non-state actors such as civil

society organizations (CSOs) to enforce the provision of the Act. Specifically, the section

states that:- A person shall have legal capacity to enforce the provision of this law by

obtaining prerogative orders or other remedies at the Federal High Court, without

having to show any special or particular interest.

7.1. Enforcing Fiscal Responsibility Law

Recognizes the importance of the above provision in the enforcement of the law;

however, the Commission could not in earnest embarked on enforcing fiscal

responsibility in MDAs at the state level and at the local government‟s level during the

period under review due to the following constraints:-

7.1.1. Lack of staff: The Commission just came into being, and is working in collaboration

with office of the Head of Service (HOS) and other organ of government in accordance

with section 13 (c) which states that, “appoint for the Commission, such number of

employees or have such employees in the State Civil Service seconded to it as may in the

opinion of the Commission be expedient and necessary for the proper and efficient

performance of the functions of the Commission”.

7.1.2 Office Accommodation: The lack of accommodation has delayed the early take off of

the Commission. Although the State Government has allocated an office building after

series of follow ups, the building structures is in a deplorable conditions and dangerous

for human habitation. Experts and building structural engineers from Ministry of

Housing advised that the building be demolished and new design developed to suit the

needs of the Commission.

7.1.3. Operational Vehicles: The Commission as at the time of writing this report has no utility

vehicle/s for its operational activities, and this rendered the Commission helpless made

in the take-off grant submitted to government to procure 2-3 utility vehicles, especially

for monitoring and evaluation operations.

7.1.4. Data and Information: The Commission depends essentially on data and information, in

terms of financial monthly, quarterly and annual reports prepared by ministries,

departments and agencies of government to form its opinion on how government have

been managing its fiscal resources transaction. Accessing data and or information and its

availability from MDAs as and when required by the Commission for analysis was

unforgettable night mire despite the existence of the Freedom of Information Act 2011.

7.2. Investigation of Breaches of the Fiscal Responsibility Law

The Commission has not commenced its investigative role into suspected contraventions

of the fiscal responsibility law 2013 due to the challenges mentioned in 6.1.1 - 6.1.4

above.


19

Chapter Eight

INSTITUTIONAL DEVELOPMENT STRENGTHENING

Although relatively young since it was inaugurated and took off in May 2014. The

Commission has enormous and wide role to play in ensuring prudent, sustainable,

transparent and accountable management of the financial resources of Adamawa and for

enforcing all matters relating to Fiscal Responsibility Laws of Nigeria so as to ensure

sound fiscal management regime and other matters connected therewith. To effectively

and efficiently perform these stated functions, the Commission needs adequate funding,

adequate and conducive office accommodation, technically qualified and experiences

staff in various sectors of the economy, and modern ICT and facilitates.

The Commission recognizing the need for adequate funding and the importance of human

resources and infrastructural facilities, embarked on institutional development

strengthening in areas of financing of the commission, office equipment and furniture,

ICT development, capacity building, and development of operational policy and

guideline as follows:-

8.1. Financing of the Commission

8.1.1. Section 10 of the FRL no 3 of 2013 provides for the establishment of a fund for the

Commission as follows:-

(1). The State House of Assembly shall approve the establishment of a fund to be

maintained by the Commission from which shall be defrayed all expenditure incurred by

the Commission. The Commission in line with the provision of this section of the Law

and in consultation with the Accountant-General’s office opened a current account with

Zenith Bank PLC, Yola Main Branch and into it all expenditure incurred by the

Commission defrayed.

(2) There shall be credited to the fund established pursuant to subsection (1) of this

section, the budgetary allocation from the state government and grants from any other

sources which must also be appropriated accordingly by the state legislature. The monthly

running cost of the Commission is credited into the account at Zenith Bank PLC in line

with provision of this section of the FRL no 3 of 2013.

8.1.2. Monthly Running Cost: The Commission as precautionary measures while

awaiting the approval of the takeoff grant found it necessary to write a memo requesting

the consideration and of the Governor to grant a monthly running cost for the commission

jump starts some of its activities and to meets up its overheads. During the period under

review, the sum of six million (N6,000,000.00) only was received as running cost for the

month of August and September, 2014. The Commission used cash transactions system

includes transaction made through cheques for now, and planned to progress to e-

payment system in the very near future. The Commission wishes to express its profound

gratitude to the Governor for approval of the monthly running cost. This gesture

hastened the smooth take-off of the Commission on the right track.


20

8.1.3. Expenditure of the Commission

During the period under review, out of the six million received, the Commission spent the

sum of

three hundred and eighty one thousand, five hundred and forty four (N381,544.00) only

on printing of letterhead/office supply and logistics, office stamp, honorarium, sitting

allowances, budget, entertainment, transport and travelling. Table 5, gives the

expenditure and analysis of the Commission as at the close of third quarter, 2014. The

table reveals that, the Commission received its first running cost of N3,000,000.00 in

August there was no spending leaving a balance of N3,000,000.00. In September, 2014,

the Commission received another N3,000,000.00 and spent N381,544.00 or 12.71%,

leaving a balance of N2,618,456.00. Total balance at bank as at 30th

September, 2014

stands at N5,618,456.00 or 12.71 % utilization.

Table 5: Expenditure of the Commission as at 30th

September, 2014.

S/N Income (Naira) Expenditure (Naira) Balance (Naira) % utilization

May - - - -

June - - - -

July - - - -

August 3,000.000.00 - 3,000.000.00 0%

September 3,000.000.00 381,544.00 2,618.456.00 12.71%

Total 6,000.000.00 381,544.00 5,618,456.00

Source: 3rd

Quarter Financial Report of ADS-FRC, 2014.

8.1.4. Take-off Grant: The Board at its first meeting after its inauguration in line prepared

and approved a take-off grant work plan for consideration and approval of the State

Governor. The Commission is patiently, but eagerly waiting the approval of the take-off

grant.

8.2. ICT Development

The Commission … in line with Section… of FRL. no 3 of 2013….in pursuit of its

commitment to promoting prudence and transparent fiscal management in ministries,

departments and agencies of governments at state and local government levels in

Adamawa state, some of this key responsibilities include; data analysis, research and

dissemination of best practice standards. Towards this end, within the period under

review, the Commission urgently procured some ICT equipment (laptops & desktops)

from its running costs for all senior personnel deployed to the Commission by the State

Civil Service to ease storage and analysis of data/information obtained from ministries,

departments and agencies and other stakeholders. It is the intention of the Commission to

support the development of ICT in its next phase to make it a functional unit for online

linkage internal and external real-time connections with all stakeholders.


21

8.3. Advocacy and Familiarization Visits

The Commission undertook advocacy and familiarization visits to some key

stakeholders during the period under. The objective was to aquent the stakeholders

on the roles, mandate, powers and functions of the Commission. The Commission

was essentially established to develop sound fiscal responsibility policies to

safeguard the economic use of financial resources of government, and to entrench

prudence and transparency in government financial transactions to curb over

expenditure, control excessive borrowing and instill financial discipline. The visit

provided an opportunity for the Commission to share with the stakeholders the

challenges they face in managing financial resources appropriated to them in the

state annual budget. The visit also provided a forum for the Commission to note

with concern the challenges of data and information sharing between MDAs, and

the general feeling of optimism about the Commission from the stakeholders that

the Commission is capable of bringing about changes in old ways of financial

management in the state with the support of the Ministry of Justice and the House

of Assembly.

8.4. Development of Operational Policy and Guideline

Section 13 (a, b & g) of the ADS-FRL 2013, empowers the Commission to formulate and

provide general policy and guideline for the discharge of its functions, superintend over

the implementation of its policies, and regulate its proceedings and make standing orders

with respect to the holding of its meetings, notices to be given, the keeping of minutes of

its proceedings and such other matters as the Commission may, from time to time

determine. Recognizing the importance of an operational guideline for effective

administration of the Commission, the Commission under the guidance of a professional

management consultant developed a draft operational manual procedure for the

Commission. The draft is to be adopted at the next meeting of the Board of the

Commission


22

Chapter Nine

CHALLENGES AND FOURTH QUARTER PLAN

The Law that gives birth to this Commission came into operation on 3rd May, 2013,

while the Board of the Commission was inaugurated on 15th

May, 2014; one year after

the Law came into operation. Though there is no gain saying that the Commission like

any other agency of government coming in newly faced retrogressive challenges that

resulted in the slow take-off of the Commission in earnest. This chapter therefore

highlights some of these challenges and the planned fourth quarter (October–December,

2014) activities:-

9.1. Challenges

The Commission like any other new government organ was faced by numerous

challenges and constraints that impede its performance and effectiveness. These

challenges are of internal and external nature. The internal challenges relate

directly to capacities of the Commission including organizational structure,

adequate personnel, financial and logistics support. External constraints are

manifested in the inappropriate institutional environment; the charged political

situation and the menace of Boko Harm group have diverted the attention of

political office holders away from governance to matters associated with security and

pursuance of politics.

Some of the specific challenges include, but not limited to the following:-

9.1.1. Change in Government: The Commission since its inauguration in May 2014

experienced three Administrations. The changes has greatly retarded the early take-off of

the Commission as at every stage of coming in of the new Governor, the Commission

had to wait and start all over again by way of briefing and courtesy to explain the

mandate, powers and functions of the Commission.

8.1.2. Office Accommodation: Lack of accommodation has delayed the early take-off of

the Commission. Though the State Government has allocated an office building after

series of follow ups, the building structure is in deplorable condition and dangerous for

any habitation. Experts and building structural engineers from Ministry of Housing have

advised that the building be demolished and new design developed to suit the needs of

the Commission.

9.1.3. Lack of Staff: The Commission lacks adequate qualified and experienced staff to man its

wide and sensitive roles in the fiscal management of the state. For urgent deployment of

skilled and experienced staff to the Commission, the Commission is working in

collaboration with office of the Head of Service (HOS) and other organ of government in

accordance with section 13 (c) which states that, “…or have such employees in the State

Civil Service seconded to it as may in the opinion of the Commission be expedient and

necessary for the proper and efficient performance of the functions of the Commission”.


23

9.1.4. Take-off Grant: The take-off grant of the Commission prepared and submitted for

consideration and approval of the Executive Governor about 4 months is yet to be

approved. This greatly slow down the smooth and early take-off of the commission

9.1.5. Operational Vehicles: The Commission has no utility vehicle/s for its operational

activities. However, provision has been made in the take-off grant submitted to

government to procure 2-3 utility vehicles, especially for monitoring and evaluation

operations.

9.1.6. Data and Information: Accessing data and or information and its availability from

MDAs as and when required by the Commission for analysis to form its opinion on how

funds resources of the state is being managed in line with provision of the FRL 2013.

Only few MDAs (Board of Internal Revenue, Budget Department of Ministry of Finance,

Accountant-General, State Planning Commission) could provide some form of data or

information they generate in the course of performing their statutory functions and are in

raw form. Recognizing the importance of data as vital management information and for

policy decision-making, the Commission will intensify and mount an aggressive

awareness campaign to Department of Policy Research and Statistics of State Planning

Commission and functional Department of Planning, Research and Statistics (DPRSs) in

MDAs and all the 21 LGs Department of Budget, Planning and Statistics on the need to

collect and collate data within their domain.

9.1.7. Insecurity: About the time this Commission was established, the festering insurgency in

the Northern part of Adamawa State appears to be growing. Today, it is regrettable to

observe that the insurgents have overrun the Northern part of Adamawa State, which is

made up of Madagali, Michika, Mubi North and Mubi South. This has taken place when

small scale farmers were about to harvest their crops which has enjoyed an

unprecedented good weather. The signals of the incursion into Adamawa State were

there for everyone who cares to notice, because the insurgent activities in the Southern

Borno and the sporadic attacks on Madagali and Michika had been going on throughout

2013. Today 1/3 of Adamawa State is occupied and overrun by insurgents collapsing all

social and economic activities and innocent people from those areas have moved into

internally displaced people camps, creating an unprecedented human emergency in

government and the rest of the people of Adamawa State.

The rest of Adamawa State is left in the face of attack and at the same time, it has

witnessed exodus of people to other parts of the country, because there was no indication

that the Federal Government has solution to this crisis. It is under this fears, crisis and

uncertainties that Fiscal Responsibility Commission, tried and set-up a functional office

in Yola.

Prior to the insurgents occupation, Adamawa State has its own share of political crisis

due to political differences between the major political players in the state. This

background constitutes a major threat faced by not only the innocent people but indeed

the economy and the civil service system of the state. The positive side of all this is that it

has made the citizens of Adamawa State to come together regardless of background to

fight the monster of instability. Happily enough the present administration of His

Excellency, Barr. Balla James Nggilari is working hard to preach peace and unity


24

showing genuine intention to stop divisive politics and having the ready intention to take

everyone on board. He is now forging new alliances and cooperation‟s and building

bridges across the major divides of tribe and religion which might see the end of

insecurity, such unity and cooperation will take all political skills to be able to restore

confidence, fortunately he appears to be succeeding in appealing to the good senses of the

majority of the citizens to rally round the cause of unity.

This unity in diversity is not new to Adamawa and it is not difficult to achieve because

the state had all along from Gongola days accommodated people of diverse background.

This underlying social and political crisis must not delay Adamawa from making a

determined effort to restore the economy formulated on principles of inclusive policies

and proper pushing in order to break barriers.

9.2. Fourth Quarter Work Plan (October-December, 2014)

The Commission will focus on the following activities in fourth (October-December)

quarter, 2014:-

9.2.1. Advocacy and Awareness Programmes:

The Commission planned to undertake advocacy and awareness visits to the following

major stakeholder‟s ministries, department & agencies and Local Governments in

furtherance of its compliance and enforcement drive in the state, public enlightenment

fora will also take it proper position in the programme.

a. Courtesy Call on the Executive Governor

b. The Secretary to the State Government

c. Meeting of State-LG Joint Account (JAC)

d. Ministry of Finance & Budget

e. Ministry for Local Government Affairs

f. Ministry of Justice

g. Auditor General‟s Office (State)

h. Accountant General‟s Office

i. Auditor General‟s Office (Local Government)

j. Board of Internal Revenue

k. Debt Management Office

l. State Planning Commission

m. Local Government Service Commission

n. Bureau of Public Procurement

9.2.2. One Day Sensitization Seminar Workshops

As part of the Commission role to sensitize ministries, departments & agencies and local

government civil servants, and the general public on its roles and functions, the

Commission planned to organize a one day seminar. The target participants to include;

Accountants, Budget Officers, Planning Officer etc.


25

9.2.3. Preparation of 2015 Work Plan and Budget

In response to a call circular from State Planning Commission and Ministry of Finance

for the preparation of 2015 state budget estimate, the Commission will set up a budget

committee under the chairmanship of the budget officer of the commission to prepare a

draft budget estimate of the Commission for submission to the Board for scrutiny and

approval before submission to and subsequent defense at the State Planning Commission

(capital projects) and Ministry of Finance (Recurrent) respectively.

9.2.4. Quarterly Board Meeting

The Commission will ensure that the quarterly board meetings are held to review

progress made and to grant approval to planned activities for the quarter.

9.2.5. Monthly Management Meeting

The Commission will ensure that the management meetings are held during the fourth

quarter as and where necessary to discuss issues that affect day-to-day management

activities and affairs of the Commission.


26

Chapter Ten

SUMMARY, RECOMMENDATIONS AND CONCLUSION

This chapter based on the modest achievements recorded and the challenges experienced

by the Commission in the previous chapters basically discusses the conclusion and

recommendations of the reports as follows:-

10.1. Summary

This inception and third quarter review progress report is a scorecard of the achievements

and challenges of the Commission from May to September, 2014. The report covers

activities implemented by the Commission since its establishment on 15th

May to end of

September, 2014. The report only covers analysis of attainment of output mostly as

contained in the take-off work plan, activities undertaken to produce the output, input

mobilized and deployed, and actual expenditure against planned budget.

10.2. Recommendations

In spite of the generally low capacity of the Commission at present, there are some areas

that the Commission demonstrated relatively good strengths and reasonable competence.

Important among these strengths are the knowledge of the content of the Law

establishing the commission and its expected roles and functions in governance. Based

on the findings of the Commission, therefore, the Board recommend the following

approach to be taken to overcome the challenges in order to achieve the desired

objectives in governance.

a. Capacity Development Framework: Two levels framework is hereby recommended;

enabling environment level and organizational level. The enabling environment level

requires fostering of effective partnership and engagement with related government

institutions, especially Ministry of Finance and Budget, Accountant General‟s Office,

State Planning Commission, Auditor General‟s Office (state & LG), Debt Management

Office (DMO) and Departments of Planning, Research & Statistics at state and LG levels,

Office of the Attorney General/Commissioner for Justice and State House of Assembly in

order to work on legislations and by-laws, policy frameworks, operationalization of

policies and control systems, engagement forums for the enhancement of mutual

understanding, trust building and exchange of information and capacity development of

partner institutions.

b. There are good numbers of the state intellectuals in the diaspora and who are linked to the

cause of Adamawa state in many ways; they are involved in local and international

initiatives, as well besides being linked to many civil society groups in the state. Such

individuals could contribute positively and constructively to institutional development of

the Commission and, therefore could be tapped through consultancy services or direct

employment.

c. Universities and Polytechnics in Adamawa state remain active actors especially in the

fields of training and capacity development in relation to development analysis and

capacity building besides availing platforms for public discussion and dialogue. These


27

institutions could be approached and or capacitated and empowered to play major active

and constructive role as potential partners to the Commission.

d. Media Advocacy and Campaigns: There is a great need to include media strategies as an

integral part of the work of the Commission. Having a media strategy helps in raising

awareness about the Commissions‟ activities, particularly among the beneficiaries

(citizens of Adamawa state) who are the direct beneficiaries of the Commission‟s work

outputs/outcomes. It further helps in creating certain perceptions of the Commission

which will have to be consistent with the code of conduct and ethics in line with rule of

law.

e. Office Accommodation: Although the State Government has allocated an office building,

experts and structural engineers from Ministry of Housing advised that the building be

demolished and new design developed to suit the needs of the Commission as the

building structures are in deplorable conditions and dangerous for any use. Government

should as matter of urgency award contract for the construction of the Commission new

office designed by the Ministry of Housing.

f. Having regard to the shortage of experienced, skilled staff in the Commission, it is hereby

recommended that, the Commission, the Office of the Head of Service and Civil Service

Commission should come together to identify such staff and deploy them in accordance

with Section 13 (c) of the law which states that “such employees in the State Civil

Service Seconded to it as may in the opinion of the Commission be expedient and

necessary for the proper and efficient performance of the functions of the Commission”

g. Take-off Grant: Government to as matter of urgency approve the take-off grant prepared

about 4 months and submitted for consideration of the Executive Governor. This will go

a long way to assist the Commission to address some of its teething institutional

developments.

h. Financing the Commission: First and foremost, government should as matter of priority

release to the Commission‟s accounts its yearly budget as appropriated in the State

Approved Budget in line with provisions of Section 10 (2) of the FRL no. 3 of 2013,

which states, “There shall be credited to the fund established pursuant to subsection (1)

of this section, the budgetary allocation from the state government and grants from any

other sources which must also be appropriated accordingly by the state legislature”.

Secondly, the Commission on the hand to explore alternative funding sources from UN

multilateral agencies such as UNDP, UNFPA, UNICEF, etc; Bilateral agencies such as

DFID, USAID, GZD, JIAD, EU etc; international non-governmental organizations

(INGO) supporting activities relating to probity, transparency and accountable and good

governance. Also Fiscal Responsibility Commission, Abuja, and Central Bank of Nigeria (CBN)

and Commercial Banks (corporate social responsibility funds) to be explored for support,

especially for construction of the Commission‟s new office building at its permanent site.

i. Operational Vehicle/s: Government should as a matter of urgency allocate at least two

numbers utility vehicles to the Commission for its operational activities or grant approval

for the Commission to procure same as it has made provision in the take-off grant


28

submitted to government to procure 2-3 utility vehicles, especially for monitoring and

evaluation operations, and

j. Data and Information: Data and or information should be as matter of policy be made

availability from MDAs as and when required by the Commission to analyses to form its

opinion on how funds resources of the state is being managed with provision of the FRL

2013 is a night mire despite the existence of the Freedom of Information Act 2011.

k. There is an urgent need to strengthen the Board of Internal Revenue

l. To review the existing taxes tariff and the rate charges in the state.

m. It is of special interest to note that of all the stakeholders, the State Bureau for Public

Procurement is the closest partner to the Commission in our effort to establish Fiscal

Responsibility in governance in state. To this effect the two organizations are expected to

work closely and share information and data so as to achieve the stated goals.

10.3 Conclusion The conclusion is that the capacities and competencies of the Commission at present,

however, remain inappropriate to undertake and deliver effective and meaningful fiscal

monitoring, investigation and enforcement processes. A recommended approach to

overcome that and to enhance staff knowledge and initiative is to solicit for government

support to grant approval for the office of the Head of Service to work in collaboration

with Civil Service Commission to deploy senior and relevant personnel to the

Commission or grant approval to the Commission to recruit the required relevant

personnel in line with Section 13 (c) of the FRL 2013, which states that, “ appoint for the

Commission, such number of employees or have such employees in the State Civil Service

seconded to it as may in the opinion of the Commission be expedient and necessary for

the proper and efficient performance of the functions of the Commission”.

The Commission wishes to assure major players in the financial coordination and

management in the state that the preparation of this quarterly report will be sustained as a

management information piece for sharing with key stakeholders, and wish to appeal to

all partners to make available to the Commission data on time. That “all arms of

government shall ensure that their financial and quasi-financial and fiscal affairs are

conducted in strict conformity with the provisions of this law and any other law relating

to the management of public resources”.

Lastly the Commission looks forward to having full cooperation from all stakeholders, so

that collectively entrench prudence, good values and ethics in the governance of the state.

REFERENCED DOCUMENTS

1. Adamawa State Fiscal Responsibility Commission Law no.3 of 2013

2. Fiscal Responsibility Act 2007

3. Revised Adamawa State Vision 20:2020. The First Implementation Plan

(2010-2013)

4. Adamawa State Fiscal Strategy Paper and Medium Term Fiscal Framework

2014 - 2016.


29

ANNEX 1: ADAMAWA STATE FISCAL RESPONSIBILITY COMMISSION

OFFICE EQUIPMENT INVENTORY AS AT THE END OF APRIL, 2015

Department/Unit: Administration

S/N

(1)

Description of Equipment

(2)

Date

(3)

Amount in

(N)

(4)

Identification NO

(5)

Serial No

(6)

Location

(7)

Conditions

(8)

1 Executive Table 5/10/2014 165,000.00 AD/FRC/Ex-Table/01 Executive

Chairman

Functional

2 Executive Chair 5/10/2014 48,000.00 AD/FRC/Ex-Chair Executive

Chairman

Functional

3 Visitors Chair 5/10/2014 44,000.00 AD/FRC/VISITORS Chairs/01&02 Executive

Chairman

Functional

HP Laptop 30-3-2015 148,000.00 AD/FRC/CHAR. 01

Model No. W18TMR

Executive

Chairman

Functional

4 Wooden Book Shelve 22/11/2014 40,600.00 Executive

Chairman

Functional

Air Condition LG 11/12/2014 8,000.00 AD/FRC/AC/01

Model No. W18TMR

009TAKK00077 Executive

Chairman

Functional

5 Clerical Table 3/10/2014 65,000.00 AD/FRC/Clerical Table/01 Computer

Operator

Functional

6 Semi Executive Chair AD/FRC/VISITORS Chairs/03 Computer

Operator

Functional

7 Photocopier 4/10/2014 185,000.00 AD/FRC/OFF. MACH/05 43025272 Computer

Operator

Functional

8 Desktop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/01 Computer

Operator

Functional

9 HP LaserJet Printer 3/10/2014 85,000.00 AD/FRC/OFF. MACH/03 PHHCF01733 Computer

Operator

Functional

10 Visitors Chair 3/10/2014 22,000.00 Computer

Operator

Functional

11 U.P.S 3/10/2014 25,000.00 AD/FRC/OFF. MACH/01 Computer

Operator

Functional

12 Clerical Table Computer

Programmer

Functional

13 Visitors Chair Computer

Programmer

Functional

14 U.P.S 3/10/2014 25,000.00 AD/FRC/OFF. MACH/02 Computer

Programmer

Functional

15 Desktop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/02 Computer

Programmer

Functional


30


Model No. W18TMR

MEZ59297106 Computer

Programmer

Functional

16 Files Cabinet 90,000.00 AD/FRC/FILE CABINET/01/02 Staff Officer Functional

17 Semi Executive Table 11/12/2014 20,000.00 Staff Officer Functional

18 VISITORS Chair 11/12/2014 3,000.00 AD/FCR/VISITORS Chairs/04 Staff Officer Functional


Model No. W18TMR

009TALB00096 Staff Officer Functional

19 Executive Table 3/10/2014 165,000.00 AD/FRC/Ex-Table/02 Admin Secretary Functional

20 Executive Chair 3/10/2014 48,000.00 AD/FRC/Ex-Chair/02 Admin Secretary Functional

21 Visitors Chair 5/10/2014 22,000.00 AD/FCR/VISITORS Chairs/05 Admin Secretary Functional

22 Laptop 6/11/2014 145,000.00 AD/FRC/OFF. MACH/ Admin Secretary Functional

23 Files Cabinet 3/10/2014 45,000.00 AD/FRC/FILE CABINET/03 Admin Secretary Functional

24 Shredder Machine 29/11/2014 18,000.00 SANYO SBS 500 C Admin Secretary Functional

25 Executive Table 18/11/2014 112,000.00 Auditor Functional

26 Executive Chair 18/11/2014 38,000.00 Auditor Functional

HP Laptop 30-3-2015 148,000.00 AD/FRC/AUDIT. 07 Auditor Functional

27 VISITORS Chair 18/11/2014 22,000.00 Auditor Functional

28 Executive Table 5/10/2014 165,000.00 AD/FRC/Ex-Table/03 Planning Officer Functional

29 Executive Chair 5/10/2014 48,000.00 AD/FRC/Ex-Chair/03 Planning Officer Functional

30 Visitors Chair 5/10/2014 22,000.00 AD/FCR/VISITORS Chairs/06 Planning Officer Functional

31 Files Cabinet 3/10/2014 45,000.00 AD/FRC/FILE CABINET/05 Planning Officer Functional

32 Laptop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/04 Planning Officer Functional

33 Executive Table 5/10/2014 165,000.00 AD/FRC/Ex-Table/04 Legal Officer Functional

34 Executive Chair 5/10/2014 48,000.00 AD/FRC/Ex-Chair/04 Legal Officer Functional

35 Visitors Chair 5/10/2014 22,000.00 AD/FCR/VISITORS Chairs/07 Legal Officer Functional

36 Files Cabinet 3/10/2014 45,000.00 AD/FRC/FILE CABINET/04 Legal Officer Functional


31

37 Laptop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/14 Legal Officer Functional


Model No. W18TMR

009TACX00115 Legal Officer Functional

38 Executive Table 3/10/2014 165,000.00 AD/FRC/Ex-Table/06 Budget Officer Functional

39 Executive Chair 3/10/2014 48,000.00 AD/FRC/Ex-Chair/06 Budget Officer Functional

40 Visitors Chair 5/10/2014 22,000.00 AD/FCR/VISITORS Chairs/09 Budget Officer Functional

41 Laptop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/ Budget Officer Functional

42 Executive Table 5/10/2014 165,000.00 AD/FRC/Ex-Table/05 Accountant Functional

43 Executive Chair 5/10/2014 48,000.00 AD/FRC/Ex-Chair/05 Accountant Functional

44 Visitors Chair 5/10/2014 22,000.00 AD/FCR/VISITORS Chairs/08 Accountant Functional

45 Files Cabinet 3/10/2014 45,000.00 AD/FRC/FILE CABINET/06 Accountant Functional

46 Laptop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/11 Accountant Functional

47 Printer AD/FRC/OFF. MACH/12 Accountant Functional

48 Safe 3/10/2014 180,000.00 BS-D1000 Accountant Functional

49 32” LCD TV 23/10/2014 65,000.00 Accountant Functional

50 U.P.S 23/10/2014 25,000.00 Accountant Functional

51 DSTV Decoder 28/11/2014 19,500.00 Accountant Functional

52 Shredder Machine 29/11/2014 18,000.00 SANYO SBS 500 C Accountant Functional

53 Freezer 3/10/2014 85,000.00 Accountant Functional

54 Star Time decoder 24/10/2014 6,000.00 SK02145755381 Accountant Functional

55 Binatone Stabilizer 23/10/2014 15,000.00 Accountant Functional

56 4 Window type A/C 11/12/2014 80,000.00 Functional

57 Armless Chairs 11/12/2014 48,000.00 Functional


32

58 Seven Ceiling Fans Each @

N1,000

11/12/2014 7,000.00 Functional

59 Clerical Chairs 11/12/2014 9,000.00 Functional

60 Clerical Tables 11/12/2014 10,000.00 Functional

61 Capet 11/12/2014 5,000.00

62 Motor Vehicle Siena 12/12/2014 1,700,000.00

63 Notice Board 28/12/2014 28,600.00

64 Generator 4/10/2014 180,000.00 AD/FRC/Gen/01

65 Step 2 Door 11/03/2015 27,000.00 AD/FRC/DOOR 03 Functional

66 Toilet Door 11/03/2015 15,000.00 AD/FRC/DOOR 04 Functional

Total

6,016,700.00

FINANCIAL STATEMENT AS AT 30-04-2015

1 Opening Balance 2,334,493.52

2 Receipt - -

3 Total Payments 1,325,270.00

Name: Signature:………………………………………….. Title: Date:…………………………...........

ads-frc: first quarterly report, 2014 … · ads-frc: first quarterly report, 2014 1 chapter one...

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