Financial Risk:
Very High
Score:
27/100
Asset Disposals
Q24
0/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
View Question
There is a formal procedure for the disposal of public assets. According to the Public Procurement Act of 2007 (PPA), every procuring entity in…
Explore
The provisions of the PPA (2007), are generally applicable to civil disposal of public assets but the PPA does not include procurement of special…
Explore
Disposal of assets involving defence and security are excluded from the provisions of the PPA; therefore, the information is not available to the public…
Explore
Q25
0/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View Question
The Committee on Audit of Defence Equipment Procurement (CADEP) under the authority of the president was created to audit defence equipment procurement from 2007…
Explore
Because asset disposals are not scrutinised by an oversight body, this indicator has been marked Not Applicable.
Explore
Because asset disposals are not scrutinised by an oversight body, this indicator has been marked Not Applicable.
Explore
Secret Budgets
Q26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
View Question
The actual percentage figure is difficult to ascertain as the line by line budget items are not sufficiently disaggregated to enable such an examination…
Explore
Q27
25/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
View Question
The legislature is provided with limited information concerning secret items of spending. Secret items are given limited descriptions which are used for security purposes.…
Explore
Q28
13/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
View Question
It is not clear to what extent members of the legislature are given full information about secret expenditure items. However, a special committee which…
Explore
There are examples of the legislature criticising the Audit Office for the paucity of its reports. The failure to submit audit reports hinders the…
Explore
Q29
25/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
View Question
Off-budget expenditures are permitted in law. The PPA 2007 is exempted from military procurement to the extent permitted by the president (1), (2).
Explore
Off -budget expenditures are permitted in law. They are reported under special intervention funds and appear in subsequent year or later years (1).
Explore
Special intervention funds are obtained through the legitimate economic activity of the oil company and associated companies. Such funds are sometimes disbursed through the…
Explore
Q30
13/100
Are mechanisms for accessing information from the defence sector effective?
View Question
There is no classification of confidential information. However, the freedom of information act does apply to the defence sector, but compliance with the requirement…
Explore
This indicator is not assigned a score in the GDI. Freedom of information applies to the defence sector. However, in practice compliance is not…
Explore
The defence sector rarely complies with requests for information from the Freedom of Information Act (1), (2).
Explore
Q31
50/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View Question
Examples of commercial companies owned by the Ministry of Defence include the Defence Industries Corporation of Nigeria, (DICON), Defence Health Maintenance Limited, NA Welfare…
Explore
The audit processes of these commercial entities are subject to the oversight of the Ministry of Defence and in turn by the National Audit…
Explore
Military-owned Businesses
Q32
25/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View Question
Military owned businesses are subject to some level of scrutiny by the Ministry of Defence and in theory by the NASS. The absence of…
Explore
Audit information is generally incomplete. Audit authorities failed to provide reports for many years. The budget implementation consolidated report for 2016 does not provide…
Explore
Illegal Private Enterprise
Q33
50/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View Question
Internal rules of the military and other civil service rules prohibit private enterprise. The general civil service rule is commonly understood to prevent the…
Explore
Unauthorised private enterprise is widely pursued by individuals rather than institutions. The normal civil service rule prohibiting such activity is in existence; however, the…
Explore
Actual Military Spending
Q77
94/100
Is comprehensive data on actual spending on defence published during the budget year?
View Question
The Budget Office of the Federal Republic of Nigeria proactively publishes the budget online in a disaggregated form (1). The budget is accompanied by…
Explore
TThe vast majority of actual spending is fully disclosed. For instance, the 2018 Budget provides detailed information on all the expenditure items, including spending…
Explore
According to Section 30 and 50 of the Fiscal Responsibility Act (2007), the Budget Office is required to prepare and submit periodic Budget Implementation…
Explore
Actual spending for the 2016 FY was slighlty lower than the budget (95.93%) (1). Variances are explained in the budget.
Explore