Legislation: Nigeria ratified the United Nations Convention against Corruption in December 2004 and the African Union Convention on Preventing and Combating Corruption in September 2006. The Corrupt Practices and Other Related Offences Act 2000 applies to all public officials and criminalises active and passive bribery, as well as attempted corruption, abuse of office, fraud, extortion, and money laundering. The Money Laundering (Prohibition) Act 2004 repealed the previous act from 2003 and criminalises individuals making or accepting cash payments in excess of NGN 500,000 and corporate bodies making or accepting cash payments in excess of NGN 2 million without going through a financial institution. The National Assembly also passed the Advance Fee Fraud and other Fraud Related Offences Act 2006 in order to combat the persistently large body of fraudulent activities in Nigeria that have negatively affected Nigeria's business reputation. On the other hand, the Fiscal Responsibility Act 2007 is aimed at improving budgeting and, in turn, reducing opportunities for corruption, according to Transparency International's Global Corruption Report 2009. The Nigerian Constitution 1999 specifies requirements for asset disclosure, regulations governing the offering and receiving of gifts for members of the executive, Parliament and legislature. These issues are detailed in various codes of conduct for public officials, including the Code of Conduct for Ministers and Special Advisers and backed by the Code of Conduct Bureau and Tribunal Act 1999. According to Global Integrity 2010, the Nigerian legal framework for addressing corruption is 'very strong'. However, rule of law and law enforcement is described as moderate for reasons such as government interference with public law enforcement agencies, vague and ineffective regulations governing the acceptance of gifts for public officials, and ineffective conflict of interest regulations, among others. Furthermore, as emphasised by the US Department of State 2010, penalties for corruption, if found guilty, remain insufficient to serve as a deterrent. Access the Lexadin World Law Guide for a collection of legislation in Nigeria.

Government Strategies: Corruption continues to be a major problem in Nigeria, and several public strategies and campaigns to curb corruption have been launched during the last three decades. Among these can be mentioned the Ethical Revolution (1981-83), the War Against Indiscipline (1984), the National Orientation Movement (1986), the Mass Mobilisation for Social Justice (1987) and the new War Against Indiscipline (1996). However, it was only with the signing of the Corrupt Practices and Other Related Offences Act in 2000, during the Obasajo presidency, that Nigeria first imposed a legal framework and severe sanctions to fight corruption. In the wake of this act, three main agencies were created with different mandates regarding corruption: the Independent Corrupt Practices and Other Related Offences Commission (ICPC), the Economic and Financial Crimes Commission (EFCC) and the Code of Conduct Bureau (CCB) (see below). Former President Yar'Adua has proposed a merger of these three anti-corruption agencies in order to coordinate their work. Some observers interpret this measure as a tactic to accommodate the critique of these agencies that they have been biased in their investigations by primarily targeting political opponents of former President Obasanjo. However, other observers fear that the merger of the agencies indicates a desire by the executive to exercise political control over anti-corruption cases. On a positive note, in May 2011, President Jonathan signed the Freedom of Information Bill into law, which allows citizens access to public records and information. According to a 2011 news article by IFEX, the new law is believed to serve as an important tool to uncover facts, fight corruption and hold officials and institutions accountable. Furthermore, a new policy aimed at reducing money laundering and other financial crimes, is expected to take effect on 1 June 2012. According to a May 2011 news article by This Day Live, a new daily cash withdrawal allowance for individuals and corporate customers will be NGN 150,000 and NGN 1 million, respectively.

Anti-Corruption Agency: There are a number of anti-corruption agencies in Nigeria, one of them is the Independent Corrupt Practices and Other Related Offences Commission (ICPC), which was established in 2000 with a mandate to investigate reports of corruption, review government systems prone to corruption and educate the public about corruption. The ICPC is legally protected from political interference. However, according to Global Integrity 2010, the ICPC is sometimes influenced by political incentives. Today, the ICPC is accredited as a cornerstone in the fight against corruption in Nigeria. The ICPC can initiate investigations and does so often. However, only a few high-level prosecutions have taken place, with few or no consequences. Due to underfunding, the commission has a backlog of cases. Its reports are not regularly published and are not available to the public. Click here for the recent publications by the ICFC. The ICFC also has a section named ‘Interactivity’ where discussion forum, chatroom and guest book can be found.

Economic and Financial Crimes Commission (EFCC): The EFCC is another main anti-corruption agency that was set up in 2004 and includes a Financial Intelligence Unit to fight economic crime, including the infamous 'advance fee fraud' e-mail scams that emanate from Nigeria. The legal instrument backing the EFCC is the EFCC Establishment Act from 2004, which mandates the EFCC to prevent, investigate, prosecute and penalise financial and economic crimes. Under the leadership of former Chairman Nuhu Ribadu, the EFCC was active in investigating and prosecuting several high-profile individuals involved in financial corruption. In January 2008, Chairman Ribadu was ordered on a year-long training course and a new chairman, Farida Waziri, was appointed by former President Yar'Adua. Transparency International in its May 2008 press release has expressed concerns that due process might not have been followed in the appointment of the new chairman. Individuals and organisations can file complaints through a written petition to the EFCC, which will then initiate investigations if the case falls within the scope of the EFCC's mandate. The EFCC arrested and detained several state, local, and federal government officials on corruption charges during 2008, although critics charged that some arrests were politically motivated, according to the US Department of State Human Rights Report 2010. In a similar vein, a 2011 report published by Human Rights Watch points out that despite that there were many high-profile corruption cases against the political figures since the commencement of the EFCC, only few convictions have been made, and those who were convicted faced relatively little or no prison sentences. The report also lists some external obstacles such as political interference as well as the EFCC’s own shortcomings that have undermined the EFCC’s anti-corruption work.

Code of Conduct Bureau (CCB): The mission of the CCB is to establish higher standards of morality in the conduct of government activities through the enforcement of a 1999 Code of Conduct for Ministers and Special Advisers. The CCB was established in 1999 in accordance with the Code of Conduct Bureau and Tribunal Act. The CCB monitors public officials through the collection and verification of annual asset declarations. All public servants are required to file an asset disclosure form, but the CCB focuses primarily on fixed tenure, career civil servants. Although these declarations are not made public, the CCB can take officials to court.

Ombudsman: The Public Complaints Commission (PCC) is the Nigerian equivalent to an Ombudsman. The PCC has offices in all Nigerian states and is empowered to investigate citizens' complaints against any governmental or private body. The agency is formally independent and, according to Global Integrity 2010, there has been no case of political inference with the office. Appointments to the agency are based on criteria of personal integrity and other relevant qualifications. The PCC receives regular funding and has a full-time staff; however, according to Global Integrity 2008, the agency has a significant backlog of cases, largely due to a lack of human resources and funding. The agency publishes publicly available reports and the government usually acts on its findings. However many complaints are never investigated due to the lack of resources.

Auditor General: Established under Section 85 of the Constitution 1999, the Auditor General of the Federation (AG) heads the Supreme Audit Institution (SAI) and is responsible to the National Assembly, but also takes directives from and cooperates with the executive in matters relating to the audit of government accounts and agencies. The agency is legally independent and the same seems to be true in practice according to Global Integrity 2010. The AG receives regular funding and has a full time staff. Although it publishes reports, Global Integrity 2008 reports that those are neither issued regularly nor available to the public. Furthermore, the government rarely acts on these reports even though the AG has indicted several government bodies and revealed instances of corruption and irregular procedures.

Nigerian Extractive Industries Transparency Initiative (NEITI): The NEITI is the Nigerian subset of a global initiative, the Extractive Industries Transparency Initiative (EITI), aimed at following due processes and achieving transparency in payments by extractive industries companies to governments and government-linked entities. The NEITI was launched by President Obasanjo in 2004 and is implemented through a National Stakeholders Working Group (NSWG). Nigeria signed the NEITI Act into law in May 2007 and was accepted as an EITI candidate country in September 2007. The act mandates the NEITI to promote due process, independent auditing, and transparency in extractive revenues, particularly oil and gas revenues, paid to and received by government as well as to ensure transparency and accountability in the application of extractive revenues. Hence, according to Transparency International's Global Corruption Report 2009, the oil, gas and mining sector will now be audited annually according to international standards, and violations will be punished with fines, loss of licences and, when individuals are found guilty, criminal sanctions. In February 2011, the NEITI released the 2006-2008 EITI Reconciliation Report, which includes useful observations and recommendations on improving the management of revenues from the extractive sector. Since 2007, the Nigeria government has reported USD 1 billion in additional revenues from the extractive industry, illustrating a benefit from implementing the NEITI, as reported in a 2011 news article by Natural Resources Canada.  

Budget Monitoring and Price Intelligence Unit (BMPIU): The BMPIU was established under the Office of the Principal Secretary to the President in 2003 as an operationally independent body designed to harmonise regulations and standards in public tender procedures and monitor all government contracts and procurement of goods and services. The BMPIU has instituted a process of contract award review in public contracting in order to ensure transparent and competitive bidding.

E-Governance: The Nigerian government has taken steps in relation to e-governance to improve its dealings with the business sector. The Nigerian Investment Promotion Commission (NIPC) is a public one-stop shop for information on investment in Nigeria. The NIPC provides information on business registration procedures and links to relevant authorities. State websites also provide and are further developing online business services. For example, the Federal Inland Revenue Service (FIRS) provides relevant information on how and where to pay corporate and individual taxes. Furthermore, to increase transparency in Nigeria's customs administration, the Automated System for Customs Data (ASYCUDA), a computerised customs management system, was launched in 1999 by government and became operational in 15 customs offices. This system facilitates the electronic processing of declarations, risk management, transit operations and expedited clearance of goods, in turn reducing corruption risks, as meetings between customs officials and the public decrease.

Public Procurement: Nigeria enacted the Public Procurement Act (PPA) in 2007, creating the Bureau of Public Procurement (BPP) and laying down the procedure by which the BPP can debar companies guilty of major violations in procurement processes from participating in future government contracts. Transparency International's Global Corruption Report 2009 emphasises that the Bureau can also refer cases to the law enforcement agencies if offences are uncovered. However, according to Global Integrity 2010, public procurement regulations are not effectively enforced in practice, as companies guilty of major violations of procurement regulations are not always blacklisted. The PPA addresses conflict of interest for procurement officials and empowers the BPP to undertake professional training of these officials. The PPA also establishes requirements for open competitive bidding, defines bid security, ensures clarified tendering procedures and mobilisation fees, and provides for an audit process. Government tenders are advertised in newspapers and on websites, including the BBP section on Federal Government Procurement Notices. Unsuccessful parties to the bidding process can make administrative appeals using the BBP complaint mechanism and challenge procurement decisions in the courts.

Whistle-Blowing: According to Global Integrity 2010, civil servants and private sector employees reporting cases of corruption have no legal protection from recrimination or other negative consequences. Complaints cannot be submitted anonymously, although some anti-corruption agencies, such as the Independent Corrupt Practices and Other Related Offences Commission (ICPC) and the Economic and Financial Crimes Commission, have their own internal mechanisms to protect informants' identities. The ICPC has a reporting mechanism on its website to which any person (private and public) can submit complaints if they suspect that an offence has been committed under the Corrupt Practices and Other Related Offenses Act. According to an October 2011 news article by AllAfrica, the whistle-blower bill was sent to the House of Representatives in September 2011 for the first reading and is expected to be listed for the second reading.

General Comments on the Public Anti-Corruption Initiatives: The legal and administrative framework for combating corruption is generally in place. However, as with legislation and regulations in general in Nigeria, implementation and enforcement is weak. Despite several anti-corruption agencies in Nigeria, their ability to tackling corruption and bringing corrupt individuals to justice have been questioned. For example, since the inception of the Economic and Financial Crimes Commission (EFCC), only a few corrupt high-ranking politicians have been charged, and with only very little or no prison terms handed down. Impediments such as political interference and an inefficient judiciary are blamed for undermining the work of these agencies. Nevertheless, there have also been several positive developments by the government in addressing corruption and promoting good governance such as the signing of the Nigerian Extractive Industries Transparency Initiative Act in 2007 and the passage of the Freedom of Information Bill into law in 2011. Nigeria remains one of the most corrupt countries in the world according to various corruption-related indices, fighting endemic corruption is definitely not an easy task, and it requires a full support from all levels of society.