The House of Representatives Public Accounts Committee (PAC) has issued a final seven-day summons to officials of the six Federal Capital Territory Area Councils over unresolved audit queries involving billions of naira.

The committee took the decision after the six council chairmen failed to honour an invitation to appear before it on September 22, 2026, despite requesting the date themselves.

The officials summoned are the Directors of Personnel Management and Finance and Heads of Audit of Abaji, Abuja Municipal Area Council (AMAC), Bwari, Gwagwalada, Kuje and Kwali Area Councils.

They are expected to appear before the committee on Wednesday, October 14, 2026, with the relevant records and explanations, or face sanctions in line with the applicable service rules.

The audit queries stem from the Annual Audit Report of the Auditor-General for the Six FCT Area Councils for the year ended December 31, 2021.

According to the report, the six councils had outstanding liabilities of about N7.65 billion arising from unremitted pension deductions, Pay As You Earn (PAYE), Value Added Tax (VAT) and withholding tax, as well as unpaid obligations to contractors.

AMAC accounted for the highest amount at N2.19 billion, followed by Bwari with N1.49 billion and Kwali with N1.46 billion.

Gwagwalada had outstanding liabilities of N1.01 billion, while Kuje and Abaji were listed with N892.2 million and N593.8 million respectively.

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The audit report stated: “The Auditor General for the Six Area Councils reported in the annual report of the year 2021 that the Six Area Councils had outstanding liabilities of N7.6bn as at December 31, 2021 comprising unremitted pension deduction, unremitted Pay as You Earn (PAYE), unpaid capital projects, unpaid value added tax and withholding tax.”

The report said the outstanding obligations were due for remittance to the Nigeria Revenue Service, FCT Inland Revenue Service, Pension Fund Administrators and contractors.

The Auditor-General also raised concerns over the councils’ management of fixed assets, faulting them for failing to properly maintain and update their fixed asset registers.

Gwagwalada Area Council was specifically cited over non-current assets valued at N336 million which, according to the audit report, were not properly recorded and updated.

It stated: “The Auditor General for the Six Area Council reported that the value of non-current assets of Gwagwalada Area Council stood at N336m.

“However, the Auditor General observed that the ledger records of the non-current assets were not properly maintained and updated when due, which could give room for loss of assets without being traced. This exception is common among other FCT Area Councils.”

The committee is also examining expenditure of N24.87 billion incurred by the six councils on personnel, overheads and capital projects in 2021.

AMAC accounted for N5.03 billion of the expenditure, while Gwagwalada spent N4.66 billion, Kuje N3.85 billion, Kwali N3.84 billion, Bwari N3.74 billion and Abaji N3.71 billion.

The lawmakers are seeking detailed explanations and supporting documents for the expenditure, with particular attention to the capital component.

Speaking with journalists in Abuja on Tuesday, Chairman of the Public Accounts Committee, Bamidele Salam, said the councils had repeatedly failed to respond adequately to invitations and requests for documents needed to resolve the audit queries.

He said, “The last date of appearance of the Abuja Area Councils was September 22, 2026, which was a date they requested and which was graciously granted by the committee. Yet, they failed to appear or send in any representation.

“The Committee has therefore decided to issue summons to the Directors of Personnel Management and Finance of these local governments, including their Heads of Audit, to appear without fail on Wednesday, October 14, failure of which they will be made to bear consequences according to service rules.”

Beyond the 2021 audit report, the committee said it had also identified issues in subsequent reports covering 2022 and part of 2023.

These include alleged understatement of Internally Generated Revenue, unauthorised disposal of assets, non-disclosure of statutory revenue and failure to remit withholding tax to the appropriate authorities.

Salam also disclosed that the six councils had failed to audit and submit their financial accounts for 2023, 2024 and 2025 as required by law.

He stressed the need for public funds to be managed transparently and prudently, warning that officials found responsible for financial infractions would be held accountable in accordance with the law.

The Public Accounts Committee derives its mandate from the 1999 Constitution, as amended, to examine audited public accounts and investigate financial irregularities identified by the Auditor-General.

The latest summons is aimed at compelling the relevant officials of the six FCT Area Councils to appear before the lawmakers and provide explanations and supporting documents concerning the outstanding audit queries.

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