Audit-Report-on-NNPC

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