Forensic review of procurement and grant disbursements for a donor-funded NGO
Anonymised international development NGO (Nigeria programme office)
Published April 25, 2026
Following an anonymous whistle-blower allegation, the board engaged us to review procurement and grant disbursements over an 18-month window. Scope focused on three high-value vendor relationships and two community grant programmes in the Niger Delta.
Our procedures included transaction testing, interviews with programme and finance staff, digital footprint analysis on vendor registration documents, and site visits to verify delivery of goods and services. We maintained a secure evidence room and issued draft findings to management for factual confirmation before finalising.
The final report distinguished confirmed irregularities from process weaknesses, quantified potential recovery, and recommended segregation of duties enhancements without disrupting programme delivery during the investigation.
Measurable outcomes
- Independent report delivered to the board within 45 days of appointment
- ₦12.4m questionable payments identified with documented recovery paths
- Revised procurement policy adopted with dual-authorisation thresholds
- Donor reporting pack accepted without qualification on controls remediation