Chartered Institute of Forensics and Certified Fraud Examiners of Nigeria REVIEW OF THE NATIONAL ANTI-CORRUPTION STRATEGY (NACS) 2017-2021 CIFCFEN 2021 ANNUAL COUNTRY REPORT CIFCFEN COUNTRY REPORT 2021 CIFCFEN Country Report: National Anti-corruption Strategy [NACS] (2017-2021) Copyright © 2021 CIFCFEN. All rights reserved. This book or any portion thereof may not be reproduced or used in any manner whatsoever without the express written permission of CIFCFEN except for the use of brief quotations in a review. ISSN: 0348-7017 Published by: CIFCFEN Research and Technical Committee. First published, 2021. www.cifcfen.org CIFCFEN Research and Technical Committee Prof. S. A. S. Aruwa, FCCrFA, FCCrFE Chairman/Editor-in-Chief Prof. Emmanuel Okoye, FCCrFA, FCCrFE Member Prof. Ibrahim Hassan, FCCrFA, FCCrFE Member Dr. Oke Olubode, FCCrFA, FCCrFE Member Mr. Adewusi OluwasesanResearch Assistant i CIFCFEN COUNTRY REPORT 2021 BOARD OF TRUSTEES Dr. Iliyasu Buba Gashinbaki, FCCrFA, FCCFE Dr Johnson Oluata, FCCrFA, FCCFE Prof. Suleiman A.S. Aruwa, FCCrFA, FCCFE Prof. Emma Okoye, FCCrFA, FCCFE Prof. Michael Ayeni, FCCrFA, FCCFE President & Chairman of Council 1st Deputy President 2nd Deputy President Treasurer Chairman, Professional Training and Standards Member -Executive (North/South Mrs. Alice Urom, FCCrFA, FCCFE Rep.) Alhaji Maru Bawa, FCCrFA, FCCFE Dr. Oke Olubode, FCCrFA, FCCFE Dr. Chris Chigbu, FCCrFA, FCCFE Dr. Abuchi Ogbuju, FCCrFA, FCCFE Prof. Hassan Ibrahim, FCCrFA, FCCFE Elder Anthony Nzom, FCCrFA, FCCFE Mrs. Shiva Rae Kondoun, FCCrFA, FCCFE Haj. Fatima Muhammadu Buhari, FCCrFA, FCCFE Member Member Member Member Member Member Member Member ii CIFCFEN COUNTRY REPORT 2021 FOREWORD A Far-reaching recommendations were made on institutional-building and autonomy of EFCC and ICPC, s t re n g t h e n i n g o f s t a ke h o l d e r s ' engagement, rule of law, judicial reforms, review of anticorruption laws, NACS, and adoption of data management and technology. These call for government action at the Federal, States and Local Governments. The professional bodies have a role in transparency and accountability governance. It is expedient to request other professional bodies to rejig their advocacy and public interest p ro te c t i o n ro l e to c o m p l e m e n t government's effort. nticorruption is a major agenda of the Federal Government of N i g e r i a . T h e g ove r n m e n t designed the National Ant-Corruption Strategy (NACS, 2017-2021) as a response to combating corruption in 2017, which is in line with the United Nations Convention Against Corruption (UNCAC), as a member State parties' obligation. NACS is an intervention at the legal, policy, technical and institutional levels within the public and private sectors. NACS has attained its terminal implementation period, which necessitates a full scale assessment and possible redesigned for the next ive years. The CIFCFEN Country Report is comprehensive and a call for action. I look forward to a reviewed NACS and future editions of CIFCFEN Country report. This report is recommended to all the stakeholders in the battle against anticorruption in Nigeria. The effort of the Chartered Institute of Fo r e n s i c s a n d C e r t i i e d F r a u d Examiners of Nigeria (CIFCFEN) to produce the irst Country Report is highly commendable. There is no doubt that this kind of collaboration between CIFCFEN and government at making input to policy evaluation, design and implementation should be encouraged. The indings of this assessment have shown the tremendous effort of the anticorruption agencies -EFCC and ICPC in the implementation of the ive concurrent pillars of NACS. The Challenges identi ied in this report are indeed surmountable. Dr. Samuel O. Nzekwe, FCNA Chairman, Financial Reporting Council of Nigeria iii CIFCFEN COUNTRY REPORT 2021 EXECUTIVE SUMMARY C stakeholders across the country. The ive pillars of NACS provide a framework for assessment on prevention of corruption, enforcement and sanctions, public engagement, campaign for ethical reorientation, and the recovery of proceeds of corruption. The efforts of these agencies' performance on the pillars have been found substantially impactful and responsive. orruption exists in various dimensions with associated consequences for economic growth and sustainable development of Nigeria. The study assessed the implementation of National AntiCorruption Strategy (NACS) goals for the period 2017-2021. NACS was designed as a response to combating corruption in 2017, which is in line with the United Nations Convention Against Corruption (UNCAC) member State parties' obligation. NACS was designed to intervene at the legal, policy, technical and institutional levels within the public and private sectors. At the policy level, the objective is to put in place a system that promotes an increased alignment of private and public interests, while at the institutional level, the strategy is aimed at strengthening the effectiveness, e f i c i e n c y, a n d s y n e r g y o f t h e institutions, laws, and measures designed to prevent and combat corruption as well as engage the public more actively. The anti-corruption agencies, viz, the Economic and Financial Crimes Commission (EFCC) and Independent Corrupt Practices and other related offences Commission (ICPC), were key institutions for enforcement. Descriptive survey questionnaire instrument (e-NACSA) was employed on a convenient population of the However, several challenges were found hindering NACS implementation within the study period. Key among the challenges include weak governance system of anti-corruption agencies, declining value system, and weak wage structure and remuneration. NACS in Nigeria has insuf icient stakeholders' mobilization and engagement. The study recommends a review NACS with substantive input from key stakeholders, institutional building and autonomy of the anti-corruption agencies, judicial reforms and strengthening of rule of law, review of anti-corruption laws, enhancing governance systems and capacity of the States and Local Governments to play signi icant role in the implementation of NACS. iv TABLE OF CONTENTS CIFCFEN COUNTRY REPORT 2021 PAGE Foreword Executive Summary Table of Contents List of Tables List of Figures Abbreviations 1.0 1.1 1.2 1.2.1 INTRODUCTION Background to CIFCFEN Country Report on NACS National Anti-Corruption Agencies Independent Corrupt Practices and other related offences Commission (ICPC) 1.2.2 Economic and Financial Crimes Commission (EFCC) 1.3 The Principal Agent Model and NACS 1.4 National Anti-Corruption Strategy (NACS) 1.5 Objectives of the CIFCFEN Country report iii iv v vi vii ix 1 3 6 7 7 8 9 14 2.0 METHODOLOGY 15 3.0 3.1 3.2 3.2.1 3.2.2 3.2.3 3.2.4 3.2.5 3.2.6 ANALYSIS Demographics NACS Assessment Prevention of Corruption Enforcement and Sanctions Public Engagement Campaign for Ethical Reorientation Recovery of Proceeds of Corruption Challenges of the National Anti-Corruption Strategy 17 17 19 19 22 25 28 29 30 4.0 CONCLUSION AND RECOMMENDATIONS 36 REFERENCES 40 v LIST OF TABLES CIFCFEN COUNTRY REPORT 2021 Table 1: Table 2: Table 3: Table 4: Measurement of NACS Pillar Total Number of Petitions Received (2015 to 2019) Total number of petitions received (2016 to 2020) Total number of cases for different nature of the offence vi 16 22 23 24 LIST OF FIGURES CIFCFEN COUNTRY REPORT 2021 Figure 1: Figure 2: Figure 3: Figure 4: Figure 5: Figure 6: Figure 7: Figure 8: Figure 9: Figure 10: Figure 11: Figure 12: Figure 13: Figure 14: Figure 15: Figure 16: Figure 17: Figure 18: Figure 19: Figure 20: Figure 21: Figure 22: Figure 23: Figure 24: Heywood's Four Dimensions of Corruption The 3 Levels of NACS Implementation The 5 Concurrent Pillars of NACS Respondents Distribution by Geopolitical Zones Respondents Distribution by Gender Sample Distribution of Age Group Respondents' Distribution of Employment Status Distribution by Personal Income Perception on the number of anti-corruption agencies Perception on public con idence gained by the anti-corruption agencies. Distribution of responses on judicial system policies Perception on transparency of the judicial system Petitions Received from EFCC Distribution of petitions received from EFCC Distribution of petitions received by ICPC Graph of Nature of Offences Distribution of Cases by Region Distribution of respondents' view on the channel of reporting corruptions Distribution of responses to reporting corruption cases Perception on effectiveness of whistleblowing Perception on protection for whistleblowers Respondents' view on awareness of means of educating the public Perception on the effectiveness of the means of educating the public Perception on the consistency in the ight against corruption vii 5 9 14 17 17 18 18 19 20 20 21 21 22 23 23 24 25 26 26 27 27 28 28 29 LIST OF FIGURES CIFCFEN COUNTRY REPORT 2021 Figure 25: Figure 26: Figure 27: Figure 28: Figure 29: Figure 30: Figure 31: Figure 32: Figure 33: Figure 34: Figure 35: Total Summary of Monetary Recoveries Distribution of the monetary recoveries by EFCC Lack of governance Loss of faith in government Political interference Lack of political will and accountability Lack of political leadership commitment Weak judiciary Poor wage structure and renumeration Ineffective law enforcement agencies Inconsistency in anti-corruption agencies' administration and policy Figure 36: Erosion of value system viii 29 30 30 31 31 32 32 33 33 34 34 35 ABBREVIATIONS CIFCFEN COUNTRY REPORT 2021 ACJ ANAN CIFCFEN CSO EFCC FMOJ IATT ICPC IFAC NACP NACS NACSA NGO PACAC PO SDG SERAP SFAFP UN UNODC Administration of Criminal Justice Association of National Accountants of Nigeria Chartered Institute of Forensics and Certi ied Fraud Examiners of Nigeria Civil Society Organisations Economic and Financial Crimes Commission Federal Ministry of Justice Inter-Agency Task Team Independent Corrupt Practices and other related offences Commission International Federation of Accountants National Anti-Corruption Plan National Anti-Corruption Strategy National Anti-Corruption Strategy Assessment Non-Governmental Organisations Presidential Advisory Committee Against Corruption Professional Organisations Sustainable Development Goals Socio-Economic Rights and Accountability Project Society for Forensic and Fraud Prevention United Nations United Nations Of ice on Drugs and Crime ix CIFCFEN COUNTRY REPORT 2021 1.0 INTRODUCTION T he Chartered Institute of Forensics and Certi ied Fraud Examiners of Nigeria (CIFCFEN) formerly registered with the Corporate Affairs Commission as Society for Forensic Accounting and Fraud Prevention (SFAFP) was established as an indigenous professional body promoted by the Association of National Accountants of Nigeria (ANAN) to provide a formidable platform for the training, supervision, and regulation of the practice of forensics and fraud examination in Nigeria and beyond. SFAFP was incorporated on the 19th of April, 2011 to educate and train core forensic accountants and fraud examination professionals in the knowledge of ighting and preventing fraudulent inancial schemes and other corrupt tendencies militating against the political and socio-economic development of the nation. The CIFCFEN has over the years being dedicated to the following functions and responsibilities (Part II, S.3(1) of the CIFCFEN Bill 2021). Viz, to: (a) promote and advance the forensic sciences and technology in investigations in all rami ications, techniques, and mechanisms for fraud prevention, detection, and investigation in public and private organizations that engender integrity, objectivity, and trust in the forensic reporting process and to inspire public con idence in the Nigerian economic system; (b) determine the standards of knowledge and skill to be attained by persons seeking to become registered members of the Institute and reviewing those standards, from time to time; (c) offer platform for energetic and practical professionals to learn the techniques that go beyond the basic knowledge of crimes, fraud detection, auditing, and information technology; (d) provide excellent opportunities on the national and international level to deliver the skills and techniques of forensic investigation that engender transparency, accountability in anti-fraud and fraud investigation; (e) promote and maintain high standard professional etiquette and conduct of its members in tune with global best practices; (f) promote and facilitate the training, education, and examination of persons desiring to become professional forensic investigators, fraud investigators, forensic auditors, and cybercrime forensic specialists; (g) develop and improve the technique and practice of forensic investigations in all rami ications and to promote the study of and provide instruction in forensic investigation and forensic audit ield; (h) provide excellent opportunities on the national and international level to deliver the skills and techniques of forensic investigations. (i) collaborate with relevant government organizations in the training of 01 CIFCFEN COUNTRY REPORT 2021 professionals on forensic investigation, forensic auditing, white-collar crimes investigation, fraud prevention, detection, and investigation; (j) promote a specialized organization for quali ied and experienced forensic investigators, criminal investigators, fraud investigators, forensic auditors, and forensic students and to do such other things from time to time that may be necessary or desirable to maintain and advance the status and interest of the profession; (k) promote knowledge, pro iciency, professional skills of its students and members not only in private practice but also in the service and employment of government and semi-government, municipal, industrial, inancial institutions, and commercial organizations; (l) provide a professional institute and certi ication for Forensic investigators, that will further enhance anti-fraud and forensic training and education amongst members, cybercrime forensic specialists, and forensic auditors; (m) require chartered forensics and fraud examination professional members to adhere to a strict code of professional conduct and ethics; (n) provide skills and professional certi ication for forensic and investigative professionals, forensic auditors, cybercrimes forensic specialists, forensic investigators, and as a whole, through knowledgebased for forensic and investigative professionals; (o) imbibe professionalism in both the private and public sector of the economy for ef iciency and effectiveness in line with global best practices; (p) provides bona ide quali ications for chartered forensics and fraud examiners through administration of professional examination; (q) certify members desirous to go into private practice as forensic investigators, forensic auditors, and those that shall be involved in white crime investigation and other forensic investigations in Nigeria, after passing the prescribed examination or test; (r) be a regulatory body for forensic investigators in all rami ications in Nigeria; (s) establish the Nigerian College of Forensics and Fraud Examiners of Nigeria; (t) provide consultancy services to the public and private organizations on forensic evidence and forensic investigations in all rami ications; (u) offer advice to government at all levels on matters of policy relating to forensics and forensic investigations; 02 CIFCFEN COUNTRY REPORT 2021 1.1 T BACKGROUND TO CIFCFEN COUNTRY REPORT ON NACS he United Nations Convention Against Corruption (UNCAC) of which Nigeria is a signatory requires UNCAC States parties to the Convention to undertake effective measures to prevent corruption (Chapter II, articles 7 to 14), criminalise corrupt acts, and ensure effective law enforcement (Chapter III, articles 15 to 42), cooperate with other States parties in enforcing anti-corruption laws (Chapter IV, articles 43 to 50), and assist one another in the return of assets obtained through corruption (Chapter V, articles 51 to 59). In addition to calling for effective action in each of these speci ic areas, Article 5 imposes the more general requirements that each State party: (a) develop and implement or maintain effective, coordinated anti-corruption policies; (b) establish and promote effective practices aimed at the prevention of corruption; and (c) periodically evaluate relevant legal instruments and administrative measures with a view to determining their adequacy to prevent and ight corruption. For many countries, achieving the objective of Article 5(a) of UNCAC may entail the drafting, publication, and implementation of a national anticorruption strategy; in other words, a blueprint for a realistic, comprehensive, and integrated plan for reducing corruption in that country. The United Nations Of ice on Drugs and Crime (UNODC) has identi ied over 70 countries that have issued either a single national anti-corruption strategy or a set of documents that together constitute a comprehensive, coordinated anti-corruption framework. In 2009, Nigeria volunteered as one of the ifteen countries to test-run the SelfAssessment Checklist of UNCAC, under the direction of the Conference of States Parties to the United Nations Convention against Corruption, and for that purpose, a Working Group was convened on the platform of the Inter-Agency Task Team (IATT) which consist of twenty-one members (See the draft National Strategy to Combat Corruption of the Inter-Agency Task Team, pg. 7-9). Part of IATT's task was to develop a holistic National Strategy to combat corruption and an inter-agency working group (WG) was set up also to develop a National Strategy to combat corruption. National Anti-Corruption Plan (NACP) was built upon the National Strategy to Combat Corruption that was developed by IATT as part of its many recommendations, was the establishment of the Presidential Advisory Committee Against Corruption (PACAC) which was inaugurated in August 2015. PACAC was further directed to inalise theNACP document in collaboration with all relevant stakeholders; the public sector, private sector, and civil society organisations. In December 2016, another Anti-Corruption Strategy document was developed by the Federal Ministry of Justice (FMOJ). To allow for inclusiveness, a series of 03 CIFCFEN COUNTRY REPORT 2021 meetings were organised by PACAC and FMOJ to gauge the opinion of all relevant stakeholders on the respective National Anti-corruption Strategy documents. PACAC is the implementing agency of NACS. Globally, corruption has received attention and several international agreements aimed at addressing it. Corruption presents serious threats to economic growth, individual livelihoods, and civil society across the world. For many years, Professional Organisations (POs) like CIFCFEN have worked alongside government, regulators, law enforcement, and international bodies to combat corruption, tax evasion, money laundering and to strengthen transparency and accountability programmes Forensic Accountants and Fraud Examiners are statutorily bequeathed with responsibilities of accounting stewardship, custodianship (measurement and communication), and decision-making functions and have exerted these to play preventive, detective, and punitive roles in anti-corruption crusade. Stewardship and custodianship functions aptly provide the framework for CIFCFEN's role in anti- corruption, transparency, and accountability. The succinct de inition of corruption utilised by the World Bank (1997) is: “the abuse of public of ice for private gain.” This de inition is similar to the one employed by Transparency International (TI), the leading Non-Governmental Organisation (NGO) in the global anti-corruption effort, it maintains that corruption involves behaviour on the part of of icials in the public sector, whether politicians or civil servants, in which they improperly and unlawfully enrich themselves or those close to them, by the misuse of the public power entrusted to them. In addition, Transparency International (2016:2) de ined corruption as “the abuse of entrusted power for private gain”. This de inition represents a broader phenomenon where private agents also share responsibility with public servants. Corruption' takes place in the form of bribery, kickbacks, commissions, or other bene its without leaving any trace in the of icial records. A concise and suf icient de inition of corruption remains elusive because of its multi- dimensional and disciplinary nature. However, various scholars describe corruptionusing different phenomena, situations, conditions, and contexts. The Oxford Advanced Learner's Dictionary (2018) broadly describes corruption as dishonest or illegal behaviour, especially of people in authority; it is the act or effect of making somebody change from moral to immoral standards of behaviour. This de inition, links corruption with two distinct and important variables, namely; 'authority' and 'morality'. It is an act for an of icial or iduciary person who unlawfully and wrongfully uses his/her position or character to procure some bene its for himself/herself or another person, contrary to the duty and the rights of others. It includes the giving and receiving of something of value (money, sex, or gifts) whether demanded or not, to in luence the receiver's action favourably toward the giver. 04 CIFCFEN COUNTRY REPORT 2021 Heywood's (2016:14) four dimensions of corruption focus on Type (Focus), Sector (Focus), Level (Locus), and Direction (Locus). These dimensions can be informal and formal, particularistic and universalistic (Figure 1). Figure 1: Heywood's Four Dimensions of Corruption Source: Heywood, P. (2016:14) 'Rethinking Corruption: Hocus-Pocus, Locus and Focus', Slavonic and East European Review 95(1), May Key indings from International Federation of Accountants [IFAC] (2017:6) studies on the role of POs noted that: a. Where the governance architecture is stronger, the role played by professional accountants in tackling corruption is ampli ied. The link between the prevalence of professional accountants in the workforce and more favourable scores on the main global measures of corruption is stronger in G-20 countries, and in countries that have adopted anti-money laundering laws in line with international recommendations. b. Professional accountants are playing a major positive role in tackling corruption, along with other key actors in the global economy. The work of professional accountants is crucial to the governance architecture of economies, and along with other key elements serve to underpin transparency, accountability, and the rule of law. There is a strong link between the percentage of professional accountants in the workforce and more favourable scores on the main global measures of corruption. 05 CIFCFEN COUNTRY REPORT 2021 c. Professional ethics, education, and oversight at the core of the global accountancy profession are key to the positive role played in tackling corruption. Core qualities that make accountancy a global profession are its robust international ethical code, comprehensive educational requirements, and ongoing monitoring and oversight mechanisms. The link with more favourable corruption scores is three times stronger for professional accountants that have committed to these qualities than for individuals who may be identi ied as accountants but do not possess professional quali ications in countries where professional quali ications are not required, or individuals working in support roles. They appear to be a general consensus that professionals have a role to play in combating corrupt practices. It infers that CIFCFEN and professional bodies imbued with ethical codes have a fundamental responsibility in the effective implementation of NACS along with anti-corruption and law enforcement agencies in Nigeria. The EFCC and ICPC are major stakeholders whose roles need to be assessed. Importantly, the NACS is due for review in 2021. The strategy requires a preliminary evaluation and diagnosis of the main corruption challenges that the country faces, including the obstacles to the implementation of an effective anticorruption policy. CIFCFEN Country Report inds its signi icance in contributing to the success of NACS implementation. 1.2 NATIONAL ANTI-CORRUPTION AGENCIES The Independent Corrupt Practices and other related offences Commission (ICPC) and Economic and Financial Corruption Commission (EFCC) were established as key Anti- corruption agencies by an act of parliament to combat corruption at various levels. In addition to these agencies, the Federal Government of Nigeria constituted a 17-manPresidential Advisory Committee on Anti-Corruption (PACAC) with a mandate to monitor and evaluate the implementation of its anticorruption strategies. 06 CIFCFEN COUNTRY REPORT 2021 1.2.1 INDEPENDENT CORRUPT PRACTICES AND OTHER RELATED OFFENCES COMMISSION (ICPC) The Independent Corrupt Practices and Other Related Offences Act, 2000 (ICPC Act) provides the duty of the Commission in S. 6, which include to receive and investigate any report of the conspiracy to commit, attempt to commit or the commission of such offence and, in appropriate cases, to prosecute the offenders, to examine the practices, systems, and procedures of public bodies and where, in the opinion of the Commission, such practices, systems or procedures aid or facilitate fraud or corruption, to direct and supervise a review of them, and to enlist and foster public support in combating corruption among others. 1.2.2 ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC) The Economic and Financial Crimes Commission was established by EFCC Act 2004. The Commission is responsible for the (S. 6 a-q) enforcement and the due administration of the provisions of the Act; investigation of all inancial crimes including advance fee fraud, money laundering, counterfeiting, illegal charge transfers, futures market fraud. fraudulent encashment of negotiable instruments, computer credit card fraud, contract scam, etc; In addition to the powers conferred on the Commission under the EFCC Act, the Commission is the coordinating agency for the enforcement of the provisions of (a) the Money Laundering Act 2004; 2003 No.7. 1995 No. 13; (b) the Advance Fee Fraud and Other Related Offences Act 1995; (c) the Failed Banks (Recovery of Debt and Financial Mal-practices in Banks) Act, as amended; (d) the Banks and Other Financial Institutions Act 1991, as amended: (e) Miscellaneous Offences Act; and (j) any other law or regulation relating to economic and inancial crimes, including the Criminal Code and Penal Code. 07 CIFCFEN COUNTRY REPORT 2021 1.3 THE PRINCIPAL AGENT MODEL AND NACS Karklins (2005) proposes the principal agent model scenario for the game theory to substantiate the anti-corruption strategies. Karklins (2005:150) assumes: (i) a structure based on three pillars - corrupter, corruptee, third actor -placed in different hypostases of winner or loser; (ii) understanding the interactions between each actor within a succession of scenarios that will form the anticorruption strategy. The bottom-up approach to the principal agent model would seem particularly promising as a society, being the disadvantaged party in a corruption transaction (Karklins, 2005:152), should have an inherent motivation to ight malfeasance in the public sphere.However, the argument continues working under the paradigm that there is an actor in the domestic system willing and able to take the role of the principal. Such a premise gives way to the problem of collective action. Rothstein (2005:3, 2011:7) describes this position as questioning “the underlying assumption in the principal-agent theory that all societies hold at least one group of actors willing to act like 'principals' and, as such, enforce such regimes”. The collective action problem posits that: In societies ravaged by systemic corruption or simply in those where the issue of corruption does not stay restricted to the higher levels of government but can be found in everyday life (ubiquitous petty corruption), there may not be any actor willing to take the role of the principal, as it is always more pro itable to partake in corruption rather than spend private resources to ight it (Karklins 2005; Uslaner 2008). In addition, Jain's (2010) theory on corruption posited that corruption thrives on the existence of three central elements, namely: The possession of discretionary power, associated economic rent; and a weak regulatory system that offers a low probability of detection and/or penalty for the wrongdoing. The irst two elements are considered as given in Jain's proposition. The discretionary power arises from the latitude vested on ruling authority to loosely take decisions and enact laws, the associated economic rents arise from the enormous economic and social bene its accruable to the individuals in a position of power. Jain posited that the forensic professionals and fraud examiners' mitigation in corrupt practices is at the third element that is, strengthening regulations to make it more dif icult for corruption to be perpetrated without detection and to provide indisputable evidence of its occurrence where it inadvertently occurs. The theory proposed that any effective anti-corruption drive must be targeted at improving the regulatory system which will in turn increase Jain's 'probability of detection', consequently reducing the level of corruption. The Forensics and Fraud Examination profession is on the third element of corruption, the detection, and penalty for wrongdoing. The theory further explicated that any increase in Jain's “probability of detection” will result in a decrease in the level of corruption. Therefore, as activities targeted to improve the probability of detection are adequately deployed (such as improved accounting and auditing standards, forensics, mandatory and more independent audits), countries should experience less corruption. 08 CIFCFEN COUNTRY REPORT 2021 ANTI-CORRUPTION 1.4 NATIONAL STRATEGY (NACS) The Federal Government of Nigeria established the National Anti-Corruption Strategy (NACS) to provide a holistic National Anti-Corruption strategy for all sectors and stakeholders in the government's ight against corruption in Nigeria. It seeks to mainstream the principles of transparency as re lected in Open Government Partnership (OGP). The NACS presents a vision of a 'Nigeria free of corruption for sustainable development.' This was launched in July 2017. NACS has ive pillars: (1) Prevention of Corruption (2) Enforcement and Sanctions (3) Public Engagement (4) Campaign for Ethical Reorientation and (5) Recovery of Proceeds of Corruption (NACS, 2017). POs have roles to play across all the ive pillars. The approval of the National Anti-Corruption Strategy (NACS) by the Federal Executive Council on 5th July 2017, evidences the continuous strides of the Federal Government to combat corruption in Nigeria. The main objective of the NACS is to identify and close existing gaps in the anti-corruption initiatives currently in place. The strategy is an insight into the government's ight against corruption. The strategy is proposed for implementation at three levels in ive concurrent pillars. The three levels of implementation include: Figure 2: The 3 Levels of NACS Implementation 09 CIFCFEN COUNTRY REPORT 2021 1. Strengthening the legal and institutional framework designed to prevent and combat corruption: This focuses on the Anti-Corruption, Law Enforcement, and Regulatory Agencies and the processes of tackling corruption in Nigeria. This framework helps to coordinate and monitor if the laws, institutions, and measures put in place are working as intended. It also identi ies and rewards compliant behaviour as well as detects and sanctions deviant behavior. 2. Mainstreaming anti-corruption principles into governance and service delivery at the national level (MDAs): The focus is on safeguarding accountability, transparency, and integrity in the management of public property and public affairs to reduce the negative impact of corruption on governance and government service delivery. The strategy level seeks to monitor the MDAs on how to administer public property, manage public affairs and deliver services. 10 CIFCFEN COUNTRY REPORT 2021 3. Mainstreaming anti-corruption principles into sub-national public administration and the Society as a whole: This strategy level monitors the efforts of both levels 1 and 2 to ensure concrete interventions are well incorporated and passed to the people. It also addresses disclosed gaps and provides suggestible recommendations (NACS, 2017-2021) NACS was designed to archive the following ive pillars: 1. Prevention of Corruption: The key objective is to reduce gaps and vulnerabilities to corruption and institute a regime of transparency, integrity, and accountability measures in the private, public, and Civil Society Organizations. 11 CIFCFEN COUNTRY REPORT 2021 2. Enforcement and Sanctions: The rationale is to detect, investigate, and prosecute cases of corruption, ensure speedy adjudication in the judiciary and provide effective sanctions therewith. 3. Public Engagement: The aim is to educate citizens on how to identify the signs of corruption as well as avenues to report cases of suspected corruption safely. This creates channels for safe public reporting of ethical breaches and corruption with measures put in place for the credible handling of complaints. 12 CIFCFEN COUNTRY REPORT 2021 4. Campaign for Ethical Reorientation: This strategy aims to promote the establishment of ethical standards where they do not exist and improve the enforcement of such standards where they exist. 13 CIFCFEN COUNTRY REPORT 2021 5. Recovery of Proceeds of Corruption: This strategy seeks to focus on recovery and management of proceeds of crime as a deterrent to corruption and a vehicle for mobilizing public support for the anti-corruption agenda. Figure 3: The 5 Concurrent Pillars of NACS 1.5 OBJECTIVES OF THE CIFCFEN COUNTRY REPORT The CIFCFEN Country report seeks to speci ically: 1. Assess the ive concurrent pillars of the National Anti- Corruption Strategy. 2. Provide the government and public with a fair and objective assessment of the anti- corruption efforts in Nigeria based on the ive pillars. 3. Determine existing patterns and distribution of corruption according to different factors. 4. Make recommendations based on the indings for NACS review and implementation. 14 CIFCFEN COUNTRY REPORT 2021 2.0 METHODOLOGY T he source of data employed in this report is both primary and secondary. The primary data involved the use of electronic NACS Assessment (e-NACSA) questionnaire designed for pillars 1, 3, and 4 of the NACS's concurrent pillars. A total of 5,280 respondents were drawn from stakeholders across different parastatals covering both the public and private sectors, the Judiciary, Legislature, and Executive arms of government. The six geopolitical zones were considered during questionnaire administration. Social media and e-mail platforms provided avenues for administration. A physical administration complemented the electronic administration. A report validation meeting was held with Civil Society Organisations (CSO), POs, and anti-corruption agencies. The objective of the e-NACSA questionnaire was to elicit the personal experiences of Nigerians across public and private sectors. The questionnaire also sought to register the perceptions of Nigerians on government anti-corruption efforts in the implementation of NACS. The questionnaire was based on a 5-Likert scale measure. Section A contains the demographic information of the respondents. Section B deals with question items on the prevention of corruption, while Section C focuses on public engagement. The last section contains question items on the campaign for ethical reorientation. e-NACSA was subjected to reliability and validity tests. The reliability scores of 75% were attained on each of the variables along with a logical validity index of 83%. The secondary data was collected from the records of the EFCC and ICPC. The information consists of records of petition received, petitions investigated, prosecuted, and the number of convictions secured over the past years from EFCC and ICPC, respectively. Data were gotten form 2015-2019 for EFCC and 2016-2020 for ICPC. Pre-2017 data provide comparative assessments. The assessment and analysis were based on the ive concurrent pillars of the NACS as follows (Table 1): 15 CIFCFEN COUNTRY REPORT 2021 Table 1: Measurement of NACS Pillars Pillar Description Measurement 1. Prevention of Corruption • The Government's policies and activities of institutions to curb the prevalence of corruption. Bodies such as EFCC, ICPC, SERAP, etc. • Laws, code of conduct for public of icers. 2. Enforcementand Sanctions • • • • • 3. Public Engagement • • • The number of reported cases of corruption. The number of cases in court. The number of cases awaiting trial. The number of cases that have been judged (conviction igures). Ratios of arrest to convictions and arrest to awaiting trial. Knowledge/Awareness of the existing anti- corruption agencies. Channels/Access to information for the public. The number of cases recorded through whistle blowing. 4. Campaign for Ethical Reorientation • Platforms for public education on anti-corruption, fraud, and crime. 5. Recovery of Proceeds of Corruption • The total amount reported to be looted. The total amount recovered. The total amount remitted to the Government. • 16 CIFCFEN COUNTRY REPORT 2021 3.0 ANALYSIS 3.1 DEMOGRAPHICS The primary and secondary sources of data provided the basis for the following analyses. The largest proportion of respondents (46%) was from the South-West zone of the country, with North-Central comprising 32%. South-South had 11% while SouthEast and North- East zones each comprising 4% while the North-West zone comprising 3%. of the sample respondents. e Across gender, the response rate among men was signi icantly higher than women at 57% and 43% respectively. This outcome may be traced to the social and cultural setup of the Nigerian society with men being more ready to participate in public discourse like corruption. Figure 5: Respondents Distribution by Gender 17 CIFCFEN COUNTRY REPORT 2021 The sample was almost evenly distributed across the different age groups. The 2534 age cohort contributed about a third of the sample at 32.3%. 17.1% of the sample comprised individuals above 45 years. From an economic perspective, about 60% of the sample fell between 25- and 44-years representative of the youthful and more active section of the population in the job market. Additionally, this segment of the population is more likely to express concerns about NACS. 18 -29 60+ 30 - 39 Age 40 - 49 50 - 59 Figure 6: Sample Distribution of Age Group The bulk of the respondents were persons working with the Government at various levels across the country and people from the private sector equally at 32%; a further 18% were unemployed. Community/NGO Self Employed/Family Unemployed Re red Employment Status Private Sector Government/ Local Authority Figure 7: Respondents' Distribution of Employment Status 18 CIFCFEN COUNTRY REPORT 2021 7% of the respondents work with Non-Governmental Organizations, another 7% were self- employed or persons working in family businesses. This makes a total of 78% who are occupationally engaged, 18% most likely under-employed or unemployed, and a total of 4% are retired. High Low Income Medium Figure 8: Distribution by Personal Income The majority of the respondents reported a personal income of below the average income per month. There were 51% of respondents earning a low income, 32% formed the medium income earners while 17% of the respondents constituted the high-income earners. 3.2 NACS ASSESSMENT 3.2.1 PREVENTION OF CORRUPTION NACSA survey indicated that a combined 46.4% of the respondents believed that the anti- corruption agencies are not enough. A proportion of about 50% of the respondents responded that the number of anti-corruption bodies established in the country is adequate to cater for the increasing corruption cases in Nigeria. 19 CIFCFEN COUNTRY REPORT 2021 Figure 9: Perception on the number of anti-corruption agencies NACSA survey with respect to whether the anti-corruption agencies in Nigeria have acquired enough public con idence is indicated in Figure 10. Figure 10: Perception on public con idence in the anti-corruption agencies Figure 10 illustrates the distribution of responses to the public view on the absence of con idence the anti-corruption agencies in Nigeria have acquired. The distribution shows that 75% agreed that the anti-corruption bodies have effectively obtained public con idence while 21.4% disagreed. A total of 3.6% gave an indifferent response by answering “Don't Know”. NACSA survey on the judicial system policies and efforts against corruption in Nigeria is depicted in Figure 11 20 CIFCFEN COUNTRY REPORT 2021 An aggregate of 39.3% of the respondents agreed that there are enough policies to tackle corruption in Nigeria. A larger percentage with 53.6% responded in disagreement. This shows that despite the number of policies and bills against corruption, it is required that the judicial system injects measures for prevention of corruption. Figure 12 presents NACSA survey on whether the judicial system is weak and ineffective in anti-corruption efforts. 21 CIFCFEN COUNTRY REPORT 2021 A look at the fairness and transparency of the judicial system in ighting corruption reveals that 67.9% of the respondents completely agreed that the judicial system is fair and transparent in issues regarding corruption while 10.7% disagreed with the notion. ENFORCEMENT 3.2.2 AND SANCTIONS Table 2: Total Number of Petitions Received (2015 to 2019) Year Petition Received Transfer red Rejected Under Investigation/ Investigated Under Prosecution/ Prosecuted Convictions 2015 5979 1178 1401 3400 462 103 2016 7045 477 1900 4668 390 195 2017 8251 196 2128 5927 501 189 2018 10237 1123 2747 6367 612 315 2019 12644 929 2986 8729 1746 1281 44156 3903 11162 29091 3711 2083 Total Source: EFCC Annual Reports (2015 – 2019) 50000 45000 44156 40000 35000 30000 Pe 29091 on Received Transferred Rejected 25000 20000 Under Inves ga on/Inves gated 15000 Figure 13: Petitions Received from EFCC It can be noted that EFCC recorded a total number of 44,156 reported cases of corruption while 29,091 and 3,711 represented the total number of cases underinvestigation and prosecution, respectively. A total of 2083 convictions were secured in court representing 4% of the total petitions. 22% of the petitions were rejected while 8% were transferred to other anti-corruption bodies. 22 CIFCFEN COUNTRY REPORT 2021 Figure 14: Distribution of petitions received from EFCC. Table 3: Total number of petitions received (2016 to 2020) Convic ons secured Cases filed in Court Inves ga ons Concluded Pe ons Pe on Received Inves ga ons Concluded Cases filed in Court Pe on Received Convic ons secured Figure 15: Distribution of petitions received by ICPC 23 CIFCFEN COUNTRY REPORT 2021 For the records from ICPC for ive years between 2016 and 2020, a total of 8,115 petitions were received. 2,819 total cases were investigated with 348 cases iled in court and 102 convictions secured. The distribution shows that 1% of the total petitions received secured convictions. Table 4: Total number of cases for different nature of the offence Nature of Offences Advanced Fee Fraud Public Sector Corruption Bank and Security Fraud Cyber Crime Fraud Natural Resources Corruption (Oil Bunkering and Pipeline Vandalization) Capital Market Fraud Money Laundering Procurement Fraud Land Scam (Real Estate Fraud Figure 16: Graph of Nature of Offences 24 Total 21,402 8,027 3,345 1,507 237 3 80 284 496 CIFCFEN COUNTRY REPORT 2021 The distribution of the nature of the offence of the cases received is shown in igure 16. The petitions received were of different kinds of corruption. As observed in the distribution, Advanced Fee Fraud was the dominant fraud of the investigated cases by the commission. Advanced Fee Fraud makes up 60.4% of the total number of offences investigated. It was also observed that Public Sector Corruption with a total of 8,027 makes up 22.7%. Bank and Security Fraud with a total of 3,345 cover 9.5%. Cyber Crime Fraud had a total of 1,507 which makes up 4.3%. Other classi ication includes Natural Resources Corruption, Capital Market Fraud, Money Laundering, and Procurement Fraud, and Land Scam with 0.7%, 0.001%, 0.22%, 0.8%, and 1.40% respectively. Figure 17: Distribution of Cases by Region Across the different regions of Nigeria, South West had the most adverse inancial and corruption cases in the past ive years with about 31% reported cases in the region in the period. Other zones in the South such as South-South and South East had 16% and 13% respectively. The Northern zones had 28% in North Central, 9% in North West, and 3% in the North East. 3.2.3 PUBLIC ENGAGEMENT NACSA survey awareness on channels of reporting corruption cases to any anticorruption agency is showed in Figure 18. 25 CIFCFEN COUNTRY REPORT 2021 No 43% Yes Yes 57% No Figure 18: Distribution of respondents' view on the channel of reporting corruptions It can be noted that 57% of the respondents revealed that they are aware of the channels through which corruption cases are reported. The other proportion includes about 43% of the respondents who actually reported that they are not cognizant of such channels. A further survey of respondents' knowledge anyone who has reported a corruption case is depicted in Figure 19. Yes 32% Yes No No Figure 19: Distribution of responses to reporting corruption cases It can be seen that 32% agreed that they have or are aware of anyone who has reported a corruption case. A larger percentage with 68% responded in disagreement that they have not reported a case of corruption. Figure 20 shows NACSA survey report on the effectiveness of the process of corruption reporting (whistleblowing). 26 CIFCFEN COUNTRY REPORT 2021 Agree Completely Agree Disagree Completely Disagree Don't Know Figure 20: Perception on the effectiveness of whistleblowing The above shows the distribution of respondents that review the effectiveness of whistleblowing. 49.8% agreed that several cases of corruption have been discovered through whistleblowing while 45.9% disagreed. 4.2% responded that they do not know. Perceptions on whether there is proper protection for the reporter (Whistleblower) is showed in Figure 21 Figure 21: Perception on protection for whistleblowers Witness protection was also considered in the study, and it was generally agreed by the respondents that the level of protection whistleblowers get can be improved upon. This is observed in the distribution as 17.2 % of the respondents disagreed with any form of proper witness protection in Nigeria. 27 CIFCFEN COUNTRY REPORT 2021 3.2.4 CAMPAIGN FOR ETHICAL REORIENTATION Respondents' level of awareness of any means of education against corruption in Nigeria is depicted in Figure 22. Figure 22: Respondents' view on awareness of means of educating the public The anti-corruption agencies effectiveness in public campaign against corruption is assessed in Figure 23. Figure 23: Perception of the effectiveness of the means of educating the public Educating and keeping the public updated about issues concerning corruption was examined. The respondents' distribution shows that 29.6% agreed that the means of educating the public are effective while a larger percentage with 69.2% disagreed. The anti-corruption agencies consistency in their ight against corruption is depicted in Figure 24. 28 CIFCFEN COUNTRY REPORT 2021 Figure 24: Perception on consistency in the ight against corruption The consistency in ighting corruption in Nigeria was also examined. As revealed in igure 24, about 57.9% of the respondents believed that the ight against corruption is not as consistent as it should while 42.1% supported that they are consistent. This shows that the current anti- corruption efforts are supported but not comprehensive enough. 3.2.5 Saudi Riyal 486382 Dirham 548810 Euro RECOVERY OF PROCEEDS OF CORRUPTION 8387859 Pounds 1354524.1 USD 280412784 Naira Figure 25: Total Summary of EFCC Monetary Recoveries Source: EFCC Annual Report (2015 – 2019). The igure above shows the aggregate of the monetary recoveries made by the inancial and crime commission over the period under study. A total of 834,731 376,305 in Naira (N), 280,412,784 US Dollars ($), 1354524.1 Pounds (£), 548,810 Dirham (‫إ‬.‫)د‬, and 486382 Saudi Riyal (‫ )﷼‬were recovered. 29 CIFCFEN COUNTRY REPORT 2021 Figure 26: Distribution of the monetary recoveries by EFCC 3.2.6 CHALLENGES OF THE NATIONAL ANTI-CORRUPTION STRATEGY (NACS) 69.7% 26.1% To a very great extent To a great extent 2.8% 1.1% 0.3% To a moderate extent To some extent To a small extent Figure 27: Lack of good governance 30 CIFCFEN COUNTRY REPORT 2021 Figure 27 shows the responses provided with respect to lack of good governance as a challenge of the NACS. The result shows that 69.7% of the study sample are of the view that to a very great extent that lack of good governance leads to impair the support of the NACS. The above view is also supported in a less strong form as 26.1% of the respondents perceived that to some extent lack of good governance affects the contributory role of professional accountants in the NACS. Out of the total number of observations, 2.8% said to a moderate extent lack of good governance affects the performance of the NACS. Generally, as depicted in the result, it clearly shows that majority of the respondents perceived lack of good governance seriously posed a challenge to NACS' implementation in Nigeria. Figure 28: Loss of faith in government Figure 28 shows that loss of faith in government posed a challenge to the role of NACS. 39.7% of the total respondents said to a very small extent loss of faith in government affects the performance of NACS. 51.4% of the respondents said to some extent, loss of faith in government poses a challenge. The next category is of the view that loss of faith in government moderately affects the NACS. This view is supported by 6% respondents while 1.6% respondents are of the view that it only affects the NACS to a great extent. 0.5% of another category of response said it is only to a very great extent that loss of faith in government deters the contribution of NACS. Figure 29: Political interference 31 CIFCFEN COUNTRY REPORT 2021 Figure 29 sought the view of respondents with respect to how political interference has posed a challenge to the performance of the NACS. 37.6% of the total responses agreed that to a very large extent political interference hinders the NACS. A signi icant proportion of the respondents totalling 47.7% are of the view that, to a great extent, political interference affects the NACS while 9.9% of the respondents said to a moderate extent political interference affects. Out of the total responses, 2.1% of the respondents agreed that the role of political interference is only to some extent while 1.4% are of the view that the role of political interference is only to a small extent. Figure 30: Lack of political will and accountability Figure 30 reveal the issue of how lack of political will and accountability serve as challenges to the NACS. The responses show that 45.4% of the respondents view that to a very great extent lack of political will and accountability have posed a challenge to the NACS. Also, to a great extent 39.2% perceived lack of political will and accountability as posing a challenge to the NACS, 11.7% respondents are of the view that lack of political will and accountability only has a moderate effect on NACS as shown by 11.7% of the responses while 1.6% and 1.8% said to some extent and of small extent that lack of political will and accountability is a factor affecting NACS. Figure 31: Lack of political leadership commitment 32 CIFCFEN COUNTRY REPORT 2021 Figure 31 addresses the perception on lack of political leadership commitment as one of the challenges of the NACS. 53% of respondents perceive that to a very great extent it does affects the NACS, 33.3% of the total responses said to a great extent lack of leadership commitment is a factor while 11.7% said it moderately affects NACS. Few respondents 0.9% each said that to some small extent and small extent as factor in NACS. Figure 32: Weak judiciary Figure 32 presents how weak judiciary systems affects the NACS. The responses shows that the majority of the respondents agreed with the statement that weak judiciary is a factor.affecting NACS, 45.4% are of the view that to a very great extent weak judiciary is a major factor affecting NACS, 40.1% of the total responses are of the view that weak judiciary to a great extent is a factor NACS. Also 10.1% respondents said the role of weak judiciary is a moderate one while 2.1% perceived the effect of weak judiciary as only to some extent and 0.9% perceived it to only have a small extent of effect. Figure 33: Poor wage structure and renumeration 33 CIFCFEN COUNTRY REPORT 2021 Figure 33 shows that 45.4% of the respondents perceive that to a very great extent poor wage structure and remuneration affects the NACS while 35.1% said poor wage structure and remuneration affects the implementation of NACS. Also, 11% of the responses view the role of poor wage structure and remuneration as only to a moderate extent. Other category of responses representing 4.4% think the role of poor wage structure is only to some extent while 2.5% are of the view that it is to a small extent. Figure 34: Ineffective law enforcement agencies Figure 34 shows that 45% of the respondents said to a small extent, 38.3% said it is to only some extent, 11.9% of the respondents said it is moderate, 2.8% are of the view that it is to a great extent while 1.4% said it has only a very great effect on the role of professional accounting organisations in the NACS implementation. Figure 35: Inconsistency in administration and policies Figure 35 addresses the question on how inconsistency in administration and policies affects the NACS. 43.1% are of the view that to a very great extent inconsistency in administration and policies affects the NACS. Another category of respondents representing 39.9% of the total responses are of the view that inconsistency in administration and policies to a great extent is a factor that affects the NACS, 11.5% said the role of inconsistency in administration and policies is a moderate one while 9 respondents perceived the effect of weak judiciary as only to some extent while 4 respondents perceived it to have a small extent of effect. 34 CIFCFEN COUNTRY REPORT 2021 Figure 36: Erosion of Value Systems Figure 36 shows the views of the respondents with respect to erosion of value system and how it affects the NACS. The views show that 47.1% of the responses are of the view that to a very great extent poor wage structure and remuneration affects the NACS while 36.5% said poor wage structure and remuneration affects the implementation of NACS. Also, 11.3% of the responses view the role of poor wage structure and remuneration as only to a moderate extent. Other category of responses representing 3.5% think the role of poor wage structure is only to some extent while 1.6% are of the view that it is to a small extent. 35 CIFCFEN COUNTRY REPORT 2021 CONCLUSION AND 4.0 RECOMMENDATIONS T In terms of the legal and institutional framework, Nigeria has a welldeveloped set of anti- corruption laws a n d i n s t i t u t i o n s . H o w e ve r, t h e mechanisms, systems and institutions are not consistent in their response to the level of impunity prevailing in corrupt practices. States and Local governments are yet to take steps towards implementation of NACS. he Federal government cardinal objective of tackling corruption informed the formulation of National Anti-Corruption Strategy ( 2 0 1 7 - 2 0 2 1 ) . T h e P re s i d e n t i a l Advisory Committee on AntiCorruption (PACAC), the EFCC, ICPC served as major institutional framework for monitoring, evaluation, and enforcement. The implementation was largely dependent on PACAC and FMOJ. This report provides detailed analysis of NACS based on the ive concurrent pillars. The total ratio of cases reported to the convictions secured is very low. Even with very good laws against corruption, there are legislative gaps that serve to create room for corrupt practices. The synergy between the anti-corruption institutions and the Judiciary is yet to impact on level of convictions coupled with lack of diligent prosecution. The anti-corruption agencies have to a signi icant extent earned the con idence of the public and have impactful performed on the ive concurrent pillars of NACS. However, a n u m b e r o f c h a l l e n g e s i n NACS ' implementation have been identi ied. With NACS due for a review, the commitment of government at the Federal, States and Local governments i s s t ro n gly n e e d e d to e n s u re a comprehensive review and implementation. The commitment to restore integrity in public service was quite evident in various political, legal, and policy pronouncements with the government taking notable steps to deliver this strategy, although these efforts were not impactful as expected. Additionally, there are legitimate concerns across the citizenry that government needs to enhance its political will and g ove r n a n c e f ra m e wo rk o f a n t i corruption institutions to fully deliver on this strategy. Arising from the report, there is ample evidence to conclude that corruption remains a major challenge in Nigeria and the governments at all levels need to collaborate and redouble efforts to bringing corruption to the barest minimum. The following recommendations are put forward: 36 Institutional Building and Autonomy 1. The Federal Government should support the anti-corruption agencies with the autonomy to conduct transparent, comprehensive, and impartial i nve s t i g a t i o n i n t o s y s t e m i c corruption. Of icials of these agencies should have the security of of ice and better working CIFCFEN COUNTRY REPORT 2021 2. 3. 4. 5. 6. 7. conditions to enable them to do their job effectively without bias or fear of threat. PACAC should initiate mechanism for a strong monitoring and evaluation and performance report periodically. The government should promote effective coordination among all anti-corruption agencies. States and Local Government Areas' s h o u l d e s t a b l i s h institutions for the implementation of NACS, monitoring and evaluation. Creation of Central Finger Print Registry & National Crime Incidence Centre. Creation of Complaints management system (Investigations and inspection, code of conduct, etc) For the EFCC, ICPC & other anticorruption agencies, these organizations must be driven by innovation to implement preventive and enforcement strategies as follows: • Drive for more government transparency and asset d e c l a ra t i o n f o r a l l c iv i l servants from GL 14. • Drive for more press freedoms, deepening of media collaborations & strengthening of Civil Society Organizations to play critical watch dog roles. • Facilitate Citizen Watchdog advocacy and whistle blower & Witness Protection schemes • Set up of a Special Person of Interest (SPI) programme where citizens will be encouraged to report people living suspiciously or above their means while also • • • • 37 instituting a witness protection program for those who testify against evil doers. Push for Speedy & ef icient investigations Training & retraining of EFCC, ICPC Operatives in fraud and forensic Investigations Procuring equipment and technology and software for forensic accounting and fraud examination laboratories. Collaborative training of Judicial of icers for more e ff e c t ive j u s t i c e administration. Strengthening Stakeholders' Engagement 1. The government should actively support and promote strong public participation in the anticorruption initiatives by providing a platform for public awareness on corruption and making the citizens' voice more central in any interventions. 2. The anti-corruption agencies should strengthen existing anticorruption desks to facilitate and improve access to public complaints, create a platform for public education programmes geared towards educating the public. 3. Improved collaboration with stakeholder especially the professional bodies and civil societies, to strengthen ethical and value reorientation among the workforce. 4. R e v i s e t h e s t r a t e g y w i t h s u b s t a n t ive i n p u t f ro m ke y stakeholders like professional bodies and civil societies. An implementation plan should be designed in conjunction with stakeholders, particularly taking CIFCFEN COUNTRY REPORT 2021 Review of NACS and Enhancement of the role of Key Stakeholders 1. The strategy should be subjected to a preliminary evaluation and diagnosis of the main corruption challenges that Nigeria is faced with, including the obstacles to the implementation of an effective anti-corruption strategy. 2. A p re l i m i n a r y d i a g n o s i s , to identify gaps or limitations in current knowledge or understanding of the issues is needed on the ive top priorities of NACS. 3. Push for more robust legal reforms and stiffer penalties for crime like amendment of the Evidence Act (that enables defendants to prolong trials or that are disadvantageous to ef icient presentation of cases in court), the Criminal Procedure Act and Criminal Procedure Code and also amend provisions in anticorruption legislations, criminal justice legislations. 4. Institutionalisation of the roles of PACAC, professional bodies and other key stakeholders in NACS. 5. Facilitation of the establishment of Forensic and fraud examination bodies in Nigeria as key stakeholders. cognizance of their mandates. 5. J u m p s t a r t a C a t c h T h e m Young/Youth Advocacy Campaign and set up Anti- Corruption Clubs in schools Judicial Reforms and Strengthening of Rule of Law 1. The judicial system should ensure a fast and effective approach in attending to corruption cases. Special courts should be created or designated for corruption cases for speedy hearing. 2. States should be encouraged to pass similar laws as the Administration of Criminal Justice (ACJ) Act of 2015 to drive ef icient management of criminal j u s t i c e i n s t i t u t i o n s ; s p e e dy dispensation of justice; protection of the society from crime; and protection of the rights and interests of the suspect, defendant and victim. 3. Promote rule of law and access to justice as core pillars of people's well-being: 4. The Judicial reforms must look towards technology as an enabler of ef icient justice administration. 5. Work to expedite action on court cases and collaborate with the Nigerian Bar Association (NBA) to establish a monitoring mechanism to check abuse of court process by legal practitioners. 6. A m e n d m e n t o f t h e 1 9 9 9 Constitution to remove constraints standing against the enforcement of economic and inancial crimes sanctions, balancing the right of the citizens against those of the state and victims. 38 Data Management and Technology 1. A n t i - c o r r u p t i o n a n d l a w enforcement agencies should maintain a comprehensive data management system on their operations. 2. Access to web-based data should be made possible to non-law enforcement bodies, Civil Society Organisations (CSO) and other watchdog bodies. 3. Technology should be driver of the National Anti-Corruption Strategy CIFCFEN COUNTRY REPORT 2021 4. 5. and the Justice Ministry needs to set up a small team under her IT Dept to oversee emerging technologies like IoT and Blockchain revolution.: Mobile technology and applications should be utilised to harness data and gain faster insights into crime evolution and p reve n t i o n . T h e c re a t i o n o f applications and websites to detect and deter corruption such as 'I Paid A Bribe' app, that have encouraged the World Bank (The 'Integrity' App), eagle-eye by EFCC, should be encouraged. Local law enforcement must be encouraged to key into the UN SDG 6. 39 mandate to improve data for monitoring and accountability through a global 'Network of Data Innovation Networks' to bring organizations and experts together to contribute to the adoption of best practices for monitoring and improving ef iciency. Anti-Corruption and law enforcement agencies should be mandated to encourage public institutions to procure forensic tools for auditors such as SelfMonitoring, Analysis and Reporting Technology (SMART) to combat corruption risk. CIFCFEN COUNTRY REPORT 2021 REFERENCES EFCC (2004). 'Zero Tolerance': The Magazine of Nigeria's Economic and Financial Crimes Commission. Federal Ministry of Justice (FMOJ). Nigeria Anti – Corruption Strategy (NACS) 2017 – 2020. Heywood, P. (2016) 'Rethinking Corruption: Hocus-Pocus, Locus and Focus', Slavonic and East European review 95(1), May IATT Draft National Strategy to Combat Corruption (2013). IFAC (2017) The Accountancy Profession– Playing a Positive Role in Tackling Corruption. Karklins, R. (2005). The system made me do it: corruption in post-communist societies. Armonk, N.Y.: M.E. Sharpe. Mainoma, M.A. & Aruwa, S.A.S. (2015). Managing Public Finance for Development. GWAM Publishers. Of ice for Drug Control and Crime Prevention (1999), United Nations Of ice at Vienna, 'Global programme against corruption: An outline for action', V.99-80875 (E) (Vienna: United Nations Of ice at Vienna, February 1999). Presidential Advisory Committee Against Corruption (PACAC) PACAC National Anti- corruption Plan (2015-2017). Presidential Advisory Committee Against Corruption (PACAC); Report of Technical Committee on the Implementation of the National Anti-corruption Strategy. The Independent Corrupt Practices and Other Related Offences Act, 2000 (ICPC Act). Transparency International (2016) 'What is Corruption'? [online] Transparency.org. Available at: https://www.transparency.org/what-is-corruption#de ine T r a n s p a r e n c y I n t e r n a t i o n a l ( 2 0 1 7 ) . https://www.transparency.org/country/NGA Transparency International (2018) 'What is Corruption'? [online] Transparency.org. Available at: https://www.transparency.org/what-is-corruption#de ine. United Nations (2009) CAC/COSP/2009/15, sect. I.A, resolution 3/4, entitled “Technical assistance to implement the United Nations Convention against Corruption” United Nations Of ice on Drugs and Crime (UNODC) (2013). The United Nations Convention against Corruption, National Anti-corruption Strategies: A Practical Guide for Development and Implementation. Waziri- Azi, F. (2017). 'An Evaluation of the Nigerian National Anti-Corruption Strategy'. European Journal of Research in Social Sciences, Vol. 5 No. 5. World Bank (1997). World development report (New York: Oxford University Press, p. 102 Wu, X. (2005). Corporate governance and corruption: A cross-country analysis. Governance, 18(2), 151-170. 40 CIFCFEN 2021 ANNUAL COUNTRY REPORT FORENSICS HOUSE CIFCFEN Secretariat Plot 709, 64 Avenue Gwarinpa FCT Abuja LIAISON OFFICE 1st Floor ANAN House, Mabushi, Abuja +234 905 619 1443, +234 703 295 2071