Audit-Report-on-NNPC

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Investigative Forensic audit of crude oil revenues and remittances by NNPC (January 2012 – July 2013) 4.4.6.3. <strong>Report</strong> on Vessel Movements Between January 2012 and July 2013, PPMC claimed 283 vessel discharges of PMS. These 283 vessels were either mother vessels that came directly from the Port of Origin or shuttle vessels that the mother vessels transhipped PMS into for subsequent delivery in Nigeria. Between January 2012 and July 2013, PPMC claimed 100 vessel arrivals of DPK Offshore Lagos. To confirm whether or not these vessels were in Nigeria as at the dates of discharge recorded by NNPC/PPMC, we carried out the following tasks: 1. Reviewed Movement 54 information on Lloyds List Intelligence Database (“Lloyds”) 55 . At the end of our review of the Vessel Movement information, we noted the following: a. 2 DPK vessel without records of presence in Nigeria/West Africa between January 2012 and July 2013 per Lloyds’ Movement records b. 1 DPK vessel without records of presence in Nigeria but seen in West Africa (Ivory Coast) between January 2012 and July 2013 c. 6 DPK vessels with 8 discharges in Nigeria in periods other than the dates of discharge indicated in PPMC and PPPRA’s records. d. 14 PMS vessels with 15 discharge records per PPMC, without evidence of presence in Nigeria per Lloyds’ Movements records. 2. We however noted gaps in the dates covered by Lloyds in its Movements records. Please see appendix 6.1.28 for the details of the vessels above and Exhibits (DPK 1 to DPK 9) for the Movement reports. 3. We contacted Lloyds to validate our findings that the 23 vessels above were not in Nigeria and to inform them about the gaps we noticed in the information in their Database. 4. Lloyds confirmed to us in a teleconference held on 14 October 2014, that it was possible for us to have noticed gaps in the information provided in their Movements database. 5. On 14 October 2014, Lloyds did a walkthrough with us on the use of their AIS Sightings 56 record, before making a conclusion on the presence or absence of the questionable vessels in Nigeria. 6. Subsequently, we reviewed the information captured on the Lloyds’ AIS Sightings and noted the following: a. 2 DPK vessels without records of presence in Nigeria/West Africa between January 2012 and July 2013 per Lloyds’ Movement records were captured by the AIS to have come to Nigeria on their discharge dates. b. 1 DPK vessel without records of presence in Nigeria but seen in West Africa (Ivory Coast) between January 2012 and July 2013 per Lloyds’ Movement records were captured by the AIS to have come to Nigeria on their discharge dates. c. 6 DPK vessels with 8 discharges in Nigeria in periods other than the dates of discharges per Lloyds’ Movement records were captured by the AIS to have come to Nigeria on their discharge dates. Vanguardngr 54 A manual record of vessel movements on Lloyds List Intelligence Database 55 Lloyds List Intelligence Database (“Lloyds”) – A public database that records boats, yachts, tugs and all other vessel movements globally. It has a manual record of vessel movement (Vessel Movement tab) as well as the satellite (Automatic Identification System –AIS) record of vessel movements. – www.lloydslistintelligence.com 56 AIS Sightings – Satellite records of vessel movements globally Confidential information for the sole benefit and use of the <strong>Audit</strong>or-General for the Federation. PwC 78
Investigative Forensic audit of crude oil revenues and remittances by NNPC (January 2012 – July 2013) d. 13 PMS vessels with 13 discharge records per PPMC, without evidence of presence in Nigeria per Lloyds’ Movements records were captured by the AIS to have come to Nigeria on their discharge dates. e. 1 PMS Vessel (Perla) with 2 discharge records per PPMC was not traceable to Nigeria either on the Movement records or on the AIS Sightings. 7. To validate our findings, we requested that Lloyds confirm to us that “Perla” was not in Nigeria during the period of discharges recorded by PPMC. 8. In an e-mail of 15 October 2014 57 , Lloyds confirmed to us that “Perla”, with IMO 58 number 9258129, was not present in Nigeria between January 2012 and April 2012 (the supposed period of discharge per PPMC’s records). 9. To have another third party confirmation of the absence of “Perla” on the supposed dates of discharge in Nigeria, we placed another subscription with Thompson Reuters Eikon 59 . 10. Our review of Thompson Reuters Eikon database revealed that there are 4 vessels named as “Perla”. 11. We reviewed the shipping movement records of all these vessels and noted that a “Perla” with IMO number 8405842 60 , was in Nigeria to berth at NNPC terminals between January 2012 and April 2012. This “Perla” was active between January 2012 and April 2012, and dead as at the time of this report. 12. We used the IMO number we noted on Thompson Reuters Eikon, to search the Lloyds and a vessel with the name “Perin 61 ” showed up. “Perin” was captured by Lloyds to have visited Nigeria between January 2012 and April 2012. 13. Per Lloyds’ vessel report, “Perin” was named as “Perla” between 3 August 2010 and 4 March 2014. 14. “Perin” was active between January 2012 and April 2012, but dead as at the time of this report. 15. The inability of Lloyds to have captured “Perla” with IMO number 8405842 was as a result of the name change and its subsequent death. 16. From the foregoing and with the available public records/reports attached as exhibits to this report, all the vessels recorded by PPMC to have discharged PMS and DPK in Nigeria between January 2012 and July 2013, were captured in public databases (Lloyds List Intelligence and Thompson Reuters Eikon) to have visited Nigeria during this period. 57 Exhibit PMS 15 – Email confirmation from Lloyds 58 IMO – This is the unique identifier for every vessel 59 Thompson Reuters Eikon - A public database for shipping records as well as financial and market researches 60 Exhibit PMS 17 – Thompson Reuters report on Perla 61 Exhibit PMS 16 - PerinVanguardngr Confidential information for the sole benefit and use of the <strong>Audit</strong>or-General for the Federation. PwC 79
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