Financial Risk:
Critical
Score:
16/100
24
33/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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Nigeria operates under a public asset disposal policy, rooted in the Public Procurement Act (2007) and the Public Finance Management framework, which require formal…
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There is little to no information publicly available about the process of asset disposal in the MOD. In the past, the MOD has placed…
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Knowledge of financial results of asset disposals is not made public, particularly as it relates to the Ministry of Defence and other security sector…
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25
0/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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There was a presidential committee known as the Committee on Audit of Defence Equipment Procurement (CADEP), established to audit defence procurement between 2007 and…
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Military operations and assets are classified and there are insufficiently strong external control systems, there is little independent and transparent inspection of Nigeria’s defence…
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As there is no available record indicating that the performance of this task is scrutinised by an audit body, this sub-indicator is marked Not…
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26
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?
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It is almost impossible to ascertain the exact percentage of defence and security expenditure in the annual budget that is dedicated to spending on…
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27
0/100
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?
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The legislature in Nigeria approves defence budget almost as presented but it is rarely provided with information on spending on secret items [1]. Depending…
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28
0/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Auditing of public accounts play a critical role in upholding transparency, accountability and integrity within the government systems. Nigeria has an appalling public sector…
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There is a non-existence of legislative debate on audit report relating to the defence spending because they are rarely presented for debate by the…
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29
17/100
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?
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Off-budget expenditures are permitted by law. However, Section 15 (2) of the Public Procurment Act (PPA), 2007 provides that procurement of special goods, works…
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Off -budget expenditures are permitted in law as part of the special intervention funds that would be appear in subsequent year or later years…
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Nigeria has seen a dramatic increase in its defence spending in recent years [1]. The increased budgetary allocation to the security sector is borne…
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Nigeria enacted a Freedom of Information (FOI) Act, 2011 as an entrenchment to give every citizen the right to request public records or information…
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Various laws and rules operate to protect classified information and official secrets in the public service in Nigeria [1]. These include the Official Secrets…
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The Nigeria public often access information from the defence sector usually form press releases, media chats and information made available on their social media…
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31
25/100
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?
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Nigeria’s Ministry of Defence owns some commercial establishments such as the Defence Industries Corporation of Nigeria, (DICON), Defence Health Maintenance Limited, Nigerian Army Welfare…
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The list of Nigeria’s defence commercial ventures is in the public domain, such as the activities of the DICON [1]. Sometimes, these defence commercial…
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32
0/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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33
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?
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Nigeria’s Code of Conduct prohibits employees or public officers from participating in the management or running of any private business [1]. The Code of…
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Unauthorized private businesses are common occurrence and majorly blamed on low wages to employees. They, therefore, resort to private businesses to make ends meet,…
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77
0/100
Is comprehensive data on actual spending on defence published during the budget year?
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While Nigeria’s defence budget and allocations are publicly accessible (e.g., via BudgIT’s dashboard), these reflect planned funding, not actual expenditure [1]. Real outturn data,…
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There is no public publication on actual spending or quarterly/mid-year reports on Defence budget, just as there is no public available audited report on…
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There is no public publication on actual spending or quarterly/mid-year reports on Defence budget, just as there is no public available audited report on…
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There is no public publication on actual spending or quarterly/mid-year reports on Defence budget, just as there is no public available audited report on…
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0
NA/100
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Asset Disposals
Q24
NA/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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Q25
NA/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View QuestionSecret Budgets
Q26
NA/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?
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Q27
NA/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?
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Q28
NA/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Q29
NA/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?
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Q30
NA/100
Are mechanisms for accessing information from the defence sector effective?
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Q31
NA/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 QuestionMilitary-owned Businesses
Q32
NA/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
NA/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 QuestionActual Military Spending
Q77
NA/100