Secrets Reporters
Fresh findings by SecretsReporters have uncovered the management of public funds at the Federal Ministry of Art, Culture, Tourism and the Creative Economy, following the discovery of an unaccounted cash advance of ₦75 million released to a staff member for the hosting of a three-day National Stakeholders’ Summit on Arts, Culture, Tourism and the Creative Economy under the leadership of Minister Hannatu Musa Musawa.
The findings are contained in an exclusive review of the ministry’s financial activities conducted by this media house. The review centres on Payment Voucher No. FMACT&CE/Adv/S.1B/2024, dated December 24, 2024, in favour of Eze B. Osuji Esq., who received the funds as a cash advance for the proposed stakeholders’ summit.
According to the review, the cash advance was granted in apparent disregard of key provisions of the Financial Regulations 2009, which require public officers to exercise due economy in the expenditure of government funds, ensure that every payment is supported by adequate documentation, and prohibit payment for services that have not yet been performed.
The review established that ₦75 million was advanced to the ministry official for the organisation of the three-day summit. However, the memo initiating the request, dated December 20, 2024 and issued by the Planning Officer (PPO), failed to state the date or venue of the event for which the funds were requested.
Further examination of the expenditure schedule attached to the payment showed that the proposed cost of the summit amounted to ₦72 million, covering expenses including hall rental and pavilion setup, refreshments, lunch, exhibition, logistics, stationery, report writing and other event-related activities.
The review, however, found that ₦75 million was released, resulting in an excess payment of ₦3 million beyond the estimated expenditure contained in the cost breakdown.
Even more troubling is the finding that no receipts were attached to support the expenditure of the funds. Also found was no attendance register or list of participants to establish that the stakeholders’ summit was held or to justify the expenses claimed.
The review further noted that there was no information indicating the date or venue where the purported three-day summit took place, making it impossible to independently verify that the event was conducted as presented.
These actions are contrary to Paragraph 415 of the Financial Regulations 2009, which requires government officers to exercise due economy in public expenditure; Paragraph 603(1), which mandates that payment vouchers be fully supported with relevant documentation; and Paragraph 708, which prohibits payment for services that have not yet been performed or goods that have not been supplied.

