According to the panel’s report, ASUBEB can only account for 13 billion Naira out of the 97 billion Naira it got from UNICEF, ETF, UBEC, federal and the state government between 1999 and December 2012. The panel said it could only establish that 13 million Naira was spent by the board on 1,800 capital projects within 13 years but the board could not justify how the remaining 84 billion Naira was spent.