Secrets Reporters
The first part of this investigation examined more than ₦360 billion recorded under major capital expenditure headings, including office buildings, wharves, vessels and crafts, office equipment, and administrative expenses in the financial records of the Nigerian Ports Authority (NPA) between 2018 and 2023.
In this second part, SecretsReporters reviewed additional expenditure categories contained in the authority’s audited financial statements. While the expenditures do not, in themselves, establish financial misconduct, the scale of the spending raises legitimate questions about transparency, value for money, and whether the projects and services funded can be independently verified.
One of the largest recurrent expenditure items identified during the review relates to short-term employee benefits.
Financial records reviewed by SecretsReporters indicate that the Nigerian Ports Authority reported spending ₦6.81 billion in 2018 on rent-related employee benefits. In 2019, the figure increased slightly to ₦6.87 billion. Another ₦6.88 billion was recorded in 2020, followed by ₦6.64 billion in 2021 and ₦6.29 billion in 2022.
The figure rose sharply in 2023 when expenditure climbed to ₦9.36 billion.
Within six years, the authority reported spending more than ₦42.8 billion under this single expenditure heading.
Public finance analysts who reviewed the figures for SecretsReporters noted that employee benefits are legitimate components of personnel costs in government agencies. Such benefits may include housing allowances, leave grants, and other welfare obligations approved under public service conditions. However, they observed that expenditure of this magnitude naturally attracts public interest, particularly regarding the number of beneficiaries, the basis for the payments, and compliance with extant regulations.
Billions Spent on Staff Training
The investigation also reviewed expenditure on staff capacity development.
For local training alone, the authority reported spending ₦1.63 billion in 2018, rising to ₦2.12 billion in 2019. During the peak of the COVID-19 pandemic in 2020, the figure dropped sharply to ₦198.18 million before increasing to ₦450.19 million in 2021. Another ₦393.7 million was spent in 2022, while expenditure rose again to ₦1.16 billion in 2023.
Cumulative expenditure on local training exceeded ₦5.94 billion.
Overseas training also accounted for substantial spending.
According to records reviewed by SecretsReporters, the authority spent ₦1.10 billion in 2018 and ₦1.02 billion in 2019 before expenditure fell significantly to ₦227.07 million in 2020 amid global travel restrictions associated with the coronavirus pandemic.
The authority subsequently reported ₦223.14 million in 2021, ₦495.35 million in 2022, and ₦1.15 billion in 2023.
Total expenditure on overseas training exceeded ₦4.22 billion over the six-year period.
Experts in public administration acknowledged that continuous professional development is essential in the maritime sector due to evolving international standards, port security requirements, digital transformation initiatives, and environmental regulations. They, however, stressed that such spending should ordinarily be accompanied by detailed records identifying the institutions attended, the number of beneficiaries, training objectives, procurement processes, and measurable outcomes.
Travel, Hotels and Subsistence Costs
Travel and subsistence expenses also featured prominently in the authority’s financial records.
The authority reported spending ₦1.10 billion in 2018, ₦1.12 billion in 2019, ₦277.9 million in 2020, ₦479.74 million in 2021, ₦926.24 million in 2022, and ₦1.25 billion in 2023.
The cumulative expenditure exceeded ₦5.16 billion.
Hotel accommodation constituted another expenditure category reviewed during the investigation.
Financial records indicate spending of ₦496.98 million in 2018, ₦245.9 million in 2019, ₦189.5 million in 2020, ₦325.01 million in 2021, ₦585.74 million in 2022, and ₦498.01 million in 2023.
Although hotel-related expenses represented one of the smaller expenditure categories reviewed, the cumulative amount still exceeded ₦2.34 billion.
Public procurement specialists told SecretsReporters that travel-related expenditure is often vulnerable to abuse where internal controls are weak. They noted that transparency requires detailed travel approvals, itineraries, attendance records, beneficiary lists, and post-trip reports to justify public expenditure.
Environmental Cleaning and Beautification
Another category attracting attention is environmental cleaning and beautification.
According to the financial statements, the authority spent ₦1.33 billion in 2018, ₦1.22 billion in 2019, ₦1.04 billion in 2020, ₦1.08 billion in 2021, ₦1.36 billion in 2022, and ₦1.42 billion in 2023.
Total expenditure exceeded ₦7.45 billion during the six-year period.
Given the operational nature of seaports, environmental management remains an important statutory responsibility of the Nigerian Ports Authority. Nevertheless, environmental experts interviewed by SecretsReporters stated that expenditures under this heading should correspond with verifiable sanitation contracts, waste management programmes, pollution-control initiatives, and environmental compliance reports.
Rehabilitation Projects and Control Towers
The investigation also identified billions of naira spent on rehabilitation projects across port facilities.
For the renovation and rehabilitation of administrative buildings at various port locations, including marketing halls, the authority reported spending ₦200 million in 2019, ₦973 million in 2021, ₦785.14 million in 2022, and ₦704.64 million in 2023.
The cumulative expenditure exceeded ₦2.66 billion.
Another category involved the rehabilitation and equipping of the control tower at Lagos Port Complex.
The authority reported spending ₦275 million in 2019, ₦597.33 million in 2020, ₦541.51 million in 2021, and ₦118.01 million in 2022.
Similarly, expenditure on the rehabilitation and equipping of the control tower at Tin Can Island Port Complex stood at ₦275 million in 2019, ₦584.29 million in 2020, ₦541.51 million in 2021, ₦117.99 million in 2022, and ₦103.92 million in 2023.
Combined expenditure on the two control tower projects exceeded ₦3.15 billion.
Marine engineers who spoke with Secrets Reporters explained that control towers serve as critical operational centres for vessel traffic coordination and port safety. They noted, however, that repeated annual expenditure on similar rehabilitation projects is likely to attract questions regarding the scope of work executed each year and whether fresh contracts were awarded or existing contracts extended.
Nearly ₦30 Billion on Corporate Social Responsibility
Perhaps one of the most socially visible expenditure headings reviewed by Secrets Reporters concerns corporate social responsibility (CSR).
The financial records indicate expenditure of approximately ₦6.26 billion in 2018, ₦4.70 billion in 2019, ₦3.68 billion in 2020, ₦4.00 billion in 2021, ₦5.69 billion in 2022, and ₦5.30 billion in 2023.
Total expenditure under CSR exceeded ₦29.6 billion during the six-year period.
Corporate social responsibility programmes are intended to support host communities through education, healthcare, environmental sustainability, youth empowerment, and infrastructure development. However, community development experts interviewed by SecretsReporters argued that expenditure of this magnitude should be traceable to identifiable projects, beneficiary communities, procurement records, and measurable social impact.
Digital Infrastructure Spending
The review further showed expenditure on information technology infrastructure, networking, and communications amounting to ₦924.64 million in 2022 and ₦1.91 billion in 2023.
The investment coincided with the authority’s increasing emphasis on port automation, digital transformation, and electronic service delivery.
Throughout his tenure, former Managing Director Bello Koko consistently defended the authority’s financial management, maintaining that reforms implemented under his administration improved operational efficiency, increased revenue generation, reduced vessel waiting time, and strengthened Nigeria’s competitiveness within the West and Central African maritime corridor. The authority also announced several digital initiatives aimed at modernising port operations and improving service delivery during the period.
Nevertheless, public accountability advocates maintain that operational achievements do not diminish the constitutional obligation of public institutions to account comprehensively for public expenditure. They argue that transparency requires not only audited financial statements but also easy public access to procurement records, contract awards, project implementation reports, and independent verification of completed works.
