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Ondo SUBEB Ignored Audit Queries, Legislative Directives, Failed To Produce Contract Records For Five Years –Auditor-General

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The Ondo State Universal Basic Education Board (SUBEB) has continued to ignore audit queries and directives issued by the Ondo State House of Assembly for five years, according to the 2025 Report of the State Auditor-General, raising fresh concerns over accountability and transparency in the management of public funds.

The audit report disclosed that several unresolved issues dating back to 2021 remain unattended to despite repeated reminders from the Office of the State Auditor-General and resolutions of the House of Assembly’s Public Accounts Committee (PAC).

Under the section titled “Outstanding Matters From Year 2021 To 2024 Auditor-General’s Report Not Attended To,” the report stated that “some issues were raised in the Auditor-General’s report for year 2021 in paragraph 1.0 to 4.0.”

According to the report, the Public Accounts Committee of the Ondo State House of Assembly considered the Auditor-General’s reports for 2019 and 2020 between July 5 and July 12, 2022, and directed the Board to address all issues identified.

It stated that “the Public Accounts Committee of the Ondo State House of Assembly, having considered the Auditor-General’s reports for years 2019-2020 between 5th and 12th July, 2022, mandated the Board to attend to the issues raised by the Auditor-General.”

The Auditor-General noted that beyond previous correspondence, reminder letters were sent to the Board based on the committee’s resolutions through letters referenced GMD/SUBEB/CP/SA/VOL.IV/269 dated December 9, 2022, and GMD/SUBEB/CP/SA/VOL.IV/270 issued in April 2023.

Despite those directives and reminders, the report stated that “no response had been received by this Office on the issues as at the time of this report.”

The report further revealed that the Public Accounts Committee revisited the Auditor-General’s reports for 2021, 2022 and 2023 in March 2026 and again issued directives to the Board.

According to the report, “the House Committee mandated the Board to invite the State Auditor-General’s Office to carry out its statutory inspections on outstanding projects.”


However, the Auditor-General said the Board failed to comply, noting that “up till now, no arrangement had been made by the Board for the conduct of the physical verification.”

The report also accused the Board of failing to produce contract records requested by auditors.

It disclosed that “some contracts and supplies were awarded by the Board on UBEC/SUBEC 2020 and 2021 Capital Projects.”

According to the report, the contract documents were formally requested through a letter bearing reference number GMD/SUBEB/CP/SA/VOL.IV/270 dated April 12, 2023.

The Auditor-General, however, stated that “up till now, there has not been any response from the Board.”

The report further revealed that another reminder was issued nearly two years later.

It stated that “on 29th April, 2025, a letter reference number GMD/SUBEB/CP/SA/VOL.IV/273 was sent to the Board as a reminder on the need to attend to the issues contained in the report of the State Auditor-General as it affects the Board.”

Despite the fresh reminder, the report added that “up till now, no response has been received from the Board.”

The findings suggest a prolonged failure by the Ondo State Universal Basic Education Board to respond to audit observations, produce requested contract documentation or comply with legislative directives aimed at enabling statutory inspection of projects, despite repeated interventions by both the Office of the Auditor-General and the Public Accounts Committee of the Ondo State House of Assembly.

Previously, SaharaReporters reported that despite claims by the Ondo State Government that it had released about N14.7 billion for basic education through the State Universal Basic Education Board (SUBEB) between 2024 and 2025, residents of Arimogija in Ose Local Government Area said New Church Primary School remained in a shocking state of neglect, raising questions about how public education funds were being translated into real infrastructure on the ground.

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