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ADS-FRC: First Quarterly Report, 2014
1
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
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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
ADS-FRC: First Quarterly Report, 2014
9
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
ADS-FRC: First Quarterly Report, 2014
10
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.
ADS-FRC: First Quarterly Report, 2014
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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
Source: Office of the Accountant General
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.
ADS-FRC: First Quarterly Report, 2014
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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
Source: Office of the Accountant General
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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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.
ADS-FRC: First Quarterly Report, 2014
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.
ADS-FRC: First Quarterly Report, 2014
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.
ADS-FRC: First Quarterly Report, 2014
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
ADS-FRC: First Quarterly Report, 2014
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”.
ADS-FRC: First Quarterly Report, 2014
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
ADS-FRC: First Quarterly Report, 2014
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.
ADS-FRC: First Quarterly Report, 2014
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.
ADS-FRC: First Quarterly Report, 2014
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
ADS-FRC: First Quarterly Report, 2014
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
ADS-FRC: First Quarterly Report, 2014
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.
ADS-FRC: First Quarterly Report, 2014
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
ADS-FRC: First Quarterly Report, 2014
30
Air Condition LG 11/12/2014 8,000.00 AD/FRC/AC/02
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
Air Condition LG 11/12/2014 8,000.00 AD/FRC/AC/03
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
ADS-FRC: First Quarterly Report, 2014
31
37 Laptop 3/10/2014 145,000.00 AD/FRC/OFF. MACH/14 Legal Officer Functional
Air Condition LG 11/12/2014 8,000.00 AD/FRC/AC/04
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
ADS-FRC: First Quarterly Report, 2014
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:…………………………...........
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