The Code of Conduct Tribunal cannot account for 52 contracts worth 52.2 million naira awarded in 2023, according to a report by the Auditor-General of the Federation released in October 2026. The report found that the tribunal failed to submit the required procurement records to the Bureau of Public Procurement, raising concerns about transparency and accountability in public spending.

The audit also uncovered 46.86 million naira in payments made without the required pre-payment audit, while another 9.38 million naira was spent without adequate supporting documents. In total, the questioned transactions amounted to 108.46 million naira.

The Auditor-General recommended that the tribunal account for the funds before the National Assembly’s Public Accounts Committees, recover and return the amounts to the federal treasury where required, and face possible sanctions for irregularities. The report attributed the issues to weaknesses in the tribunal’s internal control system.