The Senate Public Accounts Committee has cleared the Nigeria Customs Service of allegations that it failed to remit ₦62.2 billion to the Federation Account, while directing a full reconciliation of 76 additional audit queries raised by the Auditor-General of the Federation.
The decision followed an investigative hearing into financial concerns contained in the 2019 and 2020 audit reports. During the session, the Comptroller-General of Customs, Bashir Adewale Adeniyi, appeared before lawmakers to defend the agency’s revenue records.
At the centre of the dispute was an audit query alleging that Customs generated ₦691.24 billion in 2017 but remitted ₦629.23 billion to the Federation Account, suggesting a shortfall of ₦62.2 billion.
The Nigeria Customs Service rejected the allegation, arguing that the figure was the result of a classification error. According to the agency, the disputed amount comprised statutory levies collected on behalf of other government bodies, which are not all payable into the Federation Account.
Adeniyi explained that while some customs-related levies are remitted directly to the Federation Account, others—such as charges tied to local production in sectors including wheat, textiles, and wines—follow separate statutory remittance frameworks.
He maintained that the gap identified in the audit report reflected differences in revenue categorisation and reporting, rather than any actual failure to remit funds.
Lawmakers noted that such discrepancies should ordinarily have been resolved through technical reconciliation before escalating to a full legislative inquiry. Senator Babangida Hussaini of Jigawa North-West questioned why the matter reached the Senate in the first place.
In response, the Customs chief attributed the delay in reconciliation to administrative challenges and strained relations between the Senate and the agency during the period under review, which affected earlier efforts to clarify the figures.
After reviewing all submissions, the committee accepted the explanation provided by Customs and dismissed the ₦62.2 billion under-remittance allegation.
However, it emphasized the need for stronger coordination between audit institutions and revenue-generating agencies to avoid similar disputes in the future.
The committee also set up a sub-committee made up of representatives from the Auditor-General’s office and the Nigeria Customs Service to reconcile the remaining 76 audit queries.
The exercise is expected to resolve outstanding discrepancies, improve revenue reporting accuracy, and strengthen overall financial accountability.

