A commission of inquiry set up by the Benue State Government to examine the state’s public finances from May 29, 2015 to May 28, 2023 reports that about N139.8 billion cannot be properly accounted for in official records. The findings are presented by the commission’s chairman, retired Justice Jubril Idrisu, during a submission connected to the inquiry’s work. According to the report, the amount relates to funds that remain missing or are not clearly documented within the period reviewed. The commission also recommends steps aimed at recovering the unaccounted-for funds, though details of specific recovery measures were not outlined in the provided excerpts. The Punch and Daily Post Nigeria both state that the investigation covers the same timeframe and that the headline figure is N139.8 billion. The reports frame the disclosure as part of the panel’s effort to establish accountability for public expenditure and improve financial transparency in Benue State.