The Nigerian National Petroleum Corporation has failed to account for oil delivery to Warri and Kaduna refineries amounting to N102bn, according to a Senate report.

The Senate yesterday considered and adopted the report of its Committee on Public Accounts which probed the spendings of government agencies using the 2016 audit report.

The report said in 2016, the NNPC delivered crude oil to Warri Refinery and Petrochemical Company (WRPC) and Kaduna Refinery and Petrochemical Company without details of what was delivered to the two firms.

The report, presented by Senator Matthew Urhoghide, said: "From the review and examination of domestic crude oil lifting sales profile presented for audit verification, it was noted that several deliveries were stated to be jointly lifted by or delivered to WRPC and Kaduna Refinery and Petrochemical Company without necessary details or breakdown of what was delivered to respective companies."

It said from the examination carried out, a total oil sales value of $376, 655,589 (N102.6bn) was stated to have been lifted jointly by these two companies.

"The failure to properly separate these deliveries and charge directly to each company makes it difficult to reconcile and account for each lifting," the report added.

The senate adopted the recommendation of committee urging the head of the NNPC to provide specific details of crude delivered to the two refineries for audit.

Meanwhile, the Senate upheld the indictment of 37 MDAs for violation of financial procedure in their spendings

It also resolved to submit the report on the indicted agencies to the Office of the Secretary to the Government of Federation for further action.