The Federal Government plans to spend a total of N195 billion on the Presidential Amnesty Programme (PAP) between 2026 and 2028, according to the Medium-Term Expenditure Framework (MTEF) for the period.
A review of the MTEF shows that N65 billion has been earmarked for the programme in each of the three years—2026, 2027 and 2028—bringing the total proposed allocation to N195 billion.
The PAP is designed to rehabilitate and reintegrate former militants from the Niger Delta region.
Earlier findings from a review of the Budget Performance Document for the fourth quarter of 2024 revealed that the Federal Government spent N65 billion on the programme in the 2024 fiscal year. The same amount was reportedly spent in 2023, bringing total expenditure on the programme over the two years to N130 billion.
Meanwhile, concerns have been raised over financial management within the Amnesty Programme following revelations in a report by the Auditor-General of the Federation in November 2024.
The report disclosed that more than N6 billion was withdrawn without proper auditing procedures. It also revealed that tuition fees were paid to various universities for PAP beneficiaries without adequate documentation of the students’ identities.
According to the report, N1.53 billion was paid as tuition fees without supporting documents such as receipts, proof of payment or admission letters, in violation of Paragraph 708 of the Financial Regulations, 2009, which prohibits payment for services not yet rendered or goods not supplied.
The Auditor-General further reported widespread breaches of Paragraph 603(i) of the Financial Regulations, which requires payment vouchers to contain full details of services rendered, including dates, quantities and rates.
The document also noted that N3.62 billion was raised without undergoing internal audit checks, while N29 million was issued as cash advances to officers of the programme for procurement purposes—far exceeding the approved advance limit of N200,000.
Additionally, some officers were reportedly granted multiple cash advances without retiring previous ones, contrary to existing financial regulations.
The report also revealed that N87.7 million was paid for the purchase of various store items without evidence that the items were properly recorded in store ledgers.
The Auditor-General attributed the irregularities to weaknesses in internal control systems at the PAP office in Abuja, adding that attempts to obtain explanations from the programme’s management were unsuccessful.
