ANNEX A: FEDERAL SECURITY VOTE DATACamouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

2 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

MDA Ministry 2018 (N) 2018 ($=N365) 2017 (N) 2017 ($=N300) 2016 (N)2016 ($=N200) 2015 (N)2015 ($=N185) 2014 (N)2014 ($=N160)

Defence Intelligence Agency (DIA) Defence 4,193,886,250 $11,490,099 1,497,955,985 $4,993,187 336,744,779 $1,683,724 981,054,702 $5,302,998 348,972,503 $2,181,078

Army Defence 4,147,190,443 $11,362,166 4,147,190,443 $13,823,968 2,076,598,290 $10,382,991 3,002,000,000 $16,227,027 0 $0

State Security Service (SSS) ONSA 1,697,354,538 $4,650,286 2,400,000,000 $8,000,000 2,266,531,458 $11,332,657 2,540,885,669 $13,734,517 3,367,651,859 $21,047,824

Ministry of Defence (MOD) Defence 1,520,000,000 $4,164,384 1,055,101,674 $3,517,006 1,325,044,800 $6,625,224 1,325,044,800 $7,162,404 250,000,000 $1,562,500

Nigerian Air Force (NAF) Defence 1,204,099,768 $3,298,903 204,099,768 $680,333 520,571,426 $2,602,857 901,110,938 $4,870,870 503,239,545 $3,145,247

Office of the National Security Adviser (ONSA)

ONSA 1,144,066,298 $3,134,428 0 $0 576,090,299 $2,880,451 645,823,635 $3,490,939 1,166,738,881 $7,292,118

Nigerian Navy (NN) Defence 1,079,258,800 $2,956,873 1,079,258,800 $3,597,529 706,077,016 $3,530,385 1,079,258,800 $5,833,831 1,056,410,554 $6,602,566

Defence Missions (DAs) Defence 920,450,957 $2,521,783 123,840,000 $412,800 0 $0 0 $0 0 $0

National Intelligence Agency (NIA) ONSA 505,165,343 $1,384,015 1,142,291,000 $3,807,637 1,216,603,699 $6,083,018 1,363,608,642 $7,370,858 1,748,081,985 $10,925,512

Nigeria Police Force (NPF) Interior 388,576,329 $1,064,593 489,600,000 $1,632,000 227,399,880 $1,136,999 295,959,019 $1,599,778 375,959,019 $2,349,744

Presidential Air Fleet (PAF) ONSA 260,517,160 $713,746 240,001,536 $800,005 0 $0 0 $0 259,555,635 $1,622,223

National Drug Law Enforcement Agency (NDLEA)

Justice 231,541,038 $634,359 152,541,034 $508,470 0 $0 0 $0 134,984,176 $843,651

Defence Headquarters (DHQ) Defence 200,000,000 $547,945 0 $0 0 $0 0 $0 0 $0

Economic and Financial Crimes Commission (EFCC)

Presidency 170,000,000 $465,753 150,000,000 $500,000 0 $0 0 $0 177,269,346 $1,107,933

Nigeria Prison Service Interior 48,854,046 $133,847 48,854,046 $162,847 0 $0 0 $0 23,276,598 $145,479

Federal Ministry of Finance Finance 40,000,000 $109,589 0 $0 0 $0 0 $0 24,107,616,635 $150,672,604

Nigeria Security and Civil Defence Corps (NSCDC)

Interior 39,261,671 $107,566 39,553,920 $131,846 0 $0 0 $0 106,624,079 $666,400

Federal University, Lokoja Education 28,417,308 $77,856 0 $0 0 $0 0 $0 0 $0

National Commission for Museum and Monuments

Information and Culture

20,756,240 $56,866 0 $0 0 $0 0 $0 0 $0

National Education Research and Development Council

Education 20,520,000 $56,219 0 $0 0 $0 0 $0 0 $0

National Hajj Commission of Nigeria SGF 20,172,466 $55,267 0 $0 0 $0 0 $0 0 $0

Nigeria Financial Intelligence Unit (NFIU) Presidency 20,000,000 $54,795 0 $0 0 $0 0 $0 0 $0

National Hospital, Abuja Health 19,556,071 $53,578 0 $0 0 $0 0 $0 0 $0

Ministry of Foreign Affairs Foreign 19,250,000 $52,740 17,500,000 $58,333 0 $0 0 $0 190,244,748 $1,189,030

Transparency International Defence & Security 3

MDA Ministry 2018 (N) 2018 ($=N365) 2017 (N) 2017 ($=N300) 2016 (N)2016 ($=N200) 2015 (N)2015 ($=N185) 2014 (N)2014 ($=N160)

Defence Intelligence Agency (DIA) Defence 4,193,886,250 $11,490,099 1,497,955,985 $4,993,187 336,744,779 $1,683,724 981,054,702 $5,302,998 348,972,503 $2,181,078

Army Defence 4,147,190,443 $11,362,166 4,147,190,443 $13,823,968 2,076,598,290 $10,382,991 3,002,000,000 $16,227,027 0 $0

State Security Service (SSS) ONSA 1,697,354,538 $4,650,286 2,400,000,000 $8,000,000 2,266,531,458 $11,332,657 2,540,885,669 $13,734,517 3,367,651,859 $21,047,824

Ministry of Defence (MOD) Defence 1,520,000,000 $4,164,384 1,055,101,674 $3,517,006 1,325,044,800 $6,625,224 1,325,044,800 $7,162,404 250,000,000 $1,562,500

Nigerian Air Force (NAF) Defence 1,204,099,768 $3,298,903 204,099,768 $680,333 520,571,426 $2,602,857 901,110,938 $4,870,870 503,239,545 $3,145,247

Office of the National Security Adviser (ONSA)

ONSA 1,144,066,298 $3,134,428 0 $0 576,090,299 $2,880,451 645,823,635 $3,490,939 1,166,738,881 $7,292,118

Nigerian Navy (NN) Defence 1,079,258,800 $2,956,873 1,079,258,800 $3,597,529 706,077,016 $3,530,385 1,079,258,800 $5,833,831 1,056,410,554 $6,602,566

Defence Missions (DAs) Defence 920,450,957 $2,521,783 123,840,000 $412,800 0 $0 0 $0 0 $0

National Intelligence Agency (NIA) ONSA 505,165,343 $1,384,015 1,142,291,000 $3,807,637 1,216,603,699 $6,083,018 1,363,608,642 $7,370,858 1,748,081,985 $10,925,512

Nigeria Police Force (NPF) Interior 388,576,329 $1,064,593 489,600,000 $1,632,000 227,399,880 $1,136,999 295,959,019 $1,599,778 375,959,019 $2,349,744

Presidential Air Fleet (PAF) ONSA 260,517,160 $713,746 240,001,536 $800,005 0 $0 0 $0 259,555,635 $1,622,223

National Drug Law Enforcement Agency (NDLEA)

Justice 231,541,038 $634,359 152,541,034 $508,470 0 $0 0 $0 134,984,176 $843,651

Defence Headquarters (DHQ) Defence 200,000,000 $547,945 0 $0 0 $0 0 $0 0 $0

Economic and Financial Crimes Commission (EFCC)

Presidency 170,000,000 $465,753 150,000,000 $500,000 0 $0 0 $0 177,269,346 $1,107,933

Nigeria Prison Service Interior 48,854,046 $133,847 48,854,046 $162,847 0 $0 0 $0 23,276,598 $145,479

Federal Ministry of Finance Finance 40,000,000 $109,589 0 $0 0 $0 0 $0 24,107,616,635 $150,672,604

Nigeria Security and Civil Defence Corps (NSCDC)

Interior 39,261,671 $107,566 39,553,920 $131,846 0 $0 0 $0 106,624,079 $666,400

Federal University, Lokoja Education 28,417,308 $77,856 0 $0 0 $0 0 $0 0 $0

National Commission for Museum and Monuments

Information and Culture

20,756,240 $56,866 0 $0 0 $0 0 $0 0 $0

National Education Research and Development Council

Education 20,520,000 $56,219 0 $0 0 $0 0 $0 0 $0

National Hajj Commission of Nigeria SGF 20,172,466 $55,267 0 $0 0 $0 0 $0 0 $0

Nigeria Financial Intelligence Unit (NFIU) Presidency 20,000,000 $54,795 0 $0 0 $0 0 $0 0 $0

National Hospital, Abuja Health 19,556,071 $53,578 0 $0 0 $0 0 $0 0 $0

Ministry of Foreign Affairs Foreign 19,250,000 $52,740 17,500,000 $58,333 0 $0 0 $0 190,244,748 $1,189,030

4 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

National Board for Technical Education Education 18,328,770 $50,216 0 $0 0 $0 0 $0 0 $0

Centre for Management DevelopmentBudget and National Planning

15,270,419 $41,837 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Mubi Education 13,000,000 $35,616 0 $0 0 $0 0 $0 0 $0

National Film and Video Censor BoardInformation and Culture

12,999,040 $35,614 5,999,980 $20,000 0 $0 0 $0 26,059,692 $162,873

Defence Space Administration (DSA) Defence 11,805,993 $32,345 9,805,993 $32,687 0 $0 0 $0 0 $0

National Examinations Council Education 11,570,998 $31,701 0 $0 0 $0 0 $0 0 $0

Federal College of Forestry, Jos Environment 11,160,000 $30,575 0 $0 0 $0 0 $0 0 $0

National Oil Spill Detection and Response Agency

Environment 10,979,400 $30,081 0 $0 0 $0 0 $0 0 $0

National Identity Management Commission SGF 9,469,965 $25,945 0 $0 0 $0 0 $0 0 $0

National Centre for Women Development Women Affairs 7,496,004 $20,537 0 $0 0 $0 0 $0 0 $0

National Biotechnology Development Agency

Science and Technology

7,401,220 $20,277 0 $0 0 $0 0 $0 0 $0

National Agency for the Prohibition of Traffic in Persons (NAPTIP)

Justice 7,200,000 $19,726 15,840,000 $52,800 0 $0 0 $0 14,891,253 $93,070

National Commission for College Education Secretariat

Education 7,186,264 $19,688 0 $0 0 $0 0 $0 0 $0

Yaba College of Technology Education 7,160,897 $19,619 0 $0 0 $0 0 $0 0 $0

Infrastructure Concession Regulatory Commission

ICRC 7,150,000 $19,589 0 $0 0 $0 0 $0 0 $0

National Orientation AgencyInformation and Culture

7,104,000 $19,463 0 $0 0 $0 0 $0 0 $0

National TheatreInformation and Culture

6,911,841 $18,937 0 $0 0 $0 0 $0 25,415,567 $158,847

Investment and Securities Commission Finance 6,686,811 $18,320 0 $0 0 $0 0 $0 0 $0

Institite for Peace and Conflict Resolution Foreign Affairs 6,000,000 $16,438 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Omuku Education 6,000,000 $16,438 3,600,000 $12,000 0 $0 0 $0 0 $0

Federal Ministry of Women Affairs Women Affairs 6,000,000 $16,438 0 $0 0 $0 0 $0 0 $0

Legal Aid Council Justice 5,825,243 $15,960 0 $0 0 $0 0 $0 0 $0

Federal School of Medical Laboratory, Jos Health 5,800,000 $15,890 0 $0 0 $0 0 $0 0 $0

National Institute of Hospitality and Tourism Development Studies

Information and Culture

5,668,635 $15,531 0 $0 0 $0 0 $0 0 $0

National Steel Raw Materials Exploration Agency, Kaduna

Mines and Steel Development

5,492,268 $15,047 0 $0 0 $0 0 $0 0 $0

Transparency International Defence & Security 5

National Board for Technical Education Education 18,328,770 $50,216 0 $0 0 $0 0 $0 0 $0

Centre for Management DevelopmentBudget and National Planning

15,270,419 $41,837 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Mubi Education 13,000,000 $35,616 0 $0 0 $0 0 $0 0 $0

National Film and Video Censor BoardInformation and Culture

12,999,040 $35,614 5,999,980 $20,000 0 $0 0 $0 26,059,692 $162,873

Defence Space Administration (DSA) Defence 11,805,993 $32,345 9,805,993 $32,687 0 $0 0 $0 0 $0

National Examinations Council Education 11,570,998 $31,701 0 $0 0 $0 0 $0 0 $0

Federal College of Forestry, Jos Environment 11,160,000 $30,575 0 $0 0 $0 0 $0 0 $0

National Oil Spill Detection and Response Agency

Environment 10,979,400 $30,081 0 $0 0 $0 0 $0 0 $0

National Identity Management Commission SGF 9,469,965 $25,945 0 $0 0 $0 0 $0 0 $0

National Centre for Women Development Women Affairs 7,496,004 $20,537 0 $0 0 $0 0 $0 0 $0

National Biotechnology Development Agency

Science and Technology

7,401,220 $20,277 0 $0 0 $0 0 $0 0 $0

National Agency for the Prohibition of Traffic in Persons (NAPTIP)

Justice 7,200,000 $19,726 15,840,000 $52,800 0 $0 0 $0 14,891,253 $93,070

National Commission for College Education Secretariat

Education 7,186,264 $19,688 0 $0 0 $0 0 $0 0 $0

Yaba College of Technology Education 7,160,897 $19,619 0 $0 0 $0 0 $0 0 $0

Infrastructure Concession Regulatory Commission

ICRC 7,150,000 $19,589 0 $0 0 $0 0 $0 0 $0

National Orientation AgencyInformation and Culture

7,104,000 $19,463 0 $0 0 $0 0 $0 0 $0

National TheatreInformation and Culture

6,911,841 $18,937 0 $0 0 $0 0 $0 25,415,567 $158,847

Investment and Securities Commission Finance 6,686,811 $18,320 0 $0 0 $0 0 $0 0 $0

Institite for Peace and Conflict Resolution Foreign Affairs 6,000,000 $16,438 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Omuku Education 6,000,000 $16,438 3,600,000 $12,000 0 $0 0 $0 0 $0

Federal Ministry of Women Affairs Women Affairs 6,000,000 $16,438 0 $0 0 $0 0 $0 0 $0

Legal Aid Council Justice 5,825,243 $15,960 0 $0 0 $0 0 $0 0 $0

Federal School of Medical Laboratory, Jos Health 5,800,000 $15,890 0 $0 0 $0 0 $0 0 $0

National Institute of Hospitality and Tourism Development Studies

Information and Culture

5,668,635 $15,531 0 $0 0 $0 0 $0 0 $0

National Steel Raw Materials Exploration Agency, Kaduna

Mines and Steel Development

5,492,268 $15,047 0 $0 0 $0 0 $0 0 $0

6 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

Federal Ministry of Transportation Transportation 5,000,000 $13,699 0 $0 0 $0 0 $0 4,032,654 $25,204

Nigerian Army Institute of Technology and Environmental Studies (NAITES), Biu, Borno

Defence 5,000,000 $13,699 0 $0 0 $0 0 $0 0 $0

Auditor General of the Federation (AUGF) AUGF 4,800,000 $13,151 0 $0 0 $0 0 $0 0 $0

Ministry of Budget and National PlanningBudget and National Planning

4,642,411 $12,719 0 $0 0 $0 0 $0 0 $0

Federal College of Wildlife Management, New Bussa

Environment 4,406,219 $12,072 0 $0 0 $0 0 $0 0 $0

National Rural Electrification AgencyPower, Works, Housing

4,328,002 $11,858 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Bauchi Education 4,200,500 $11,508 0 $0 0 $0 0 $0 0 $0

National Merit Award SGF 4,050,000 $11,096 0 $0 0 $0 0 $0 0 $0

SMEDANIndustry, Trade and Investment

3,984,000 $10,915 0 $0 0 $0 0 $0 0 $0

Federal Fire Service Interior 3,945,971 $10,811 5,945,971 $19,820 0 $0 0 $0 4,384,412 $27,403

National Agency for Great Green Wall Environment 3,900,000 $10,685 0 $0 0 $0 0 $0 0 $0

Federal Ministry of Information and Culture Information and Culture

3,707,633 $10,158 0 $0 0 $0 0 $0 0 $0

University of Maiduguri Teaching Hospital Education 3,369,968 $9,233 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Addis Ababa Foreign Affairs 3,209,029 $8,792 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Jakarta Foreign Affairs 2,898,931 $7,942 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Bonny Education 2,880,000 $7,890 0 $0 0 $0 0 $0 0 $0

Petroleum Training InstitutePetroleum Resources

2,841,000 $7,784 0 $0 0 $0 0 $0 0 $0

Federal Neuro-Psychiatric Hospital, Yaba, Lagos

Health 2,782,932 $7,624 0 $0 0 $0 0 $0 0 $0

Accident Investigation Bureau Transport 2,760,000 $7,562 0 $0 0 $0 0 $0 0 $0

Federal Co-operation College, Ibadan Education 2,723,500 $7,462 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Caracas Foreign Affairs 2,627,156 $7,198 0 $0 0 $0 0 $0 0 $0

National Teachers Institute Education 2,611,610 $7,155 0 $0 0 $0 0 $0 0 $0

Federal Ministry of Agriculture and Rural Development

Agriculture 2,602,651 $7,131 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Bissau Foreign Affairs 2,532,172 $6,937 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Jeddah Foreign Affairs 2,532,172 $6,937 0 $0 0 $0 0 $0 0 $0

Transparency International Defence & Security 7

Federal Ministry of Transportation Transportation 5,000,000 $13,699 0 $0 0 $0 0 $0 4,032,654 $25,204

Nigerian Army Institute of Technology and Environmental Studies (NAITES), Biu, Borno

Defence 5,000,000 $13,699 0 $0 0 $0 0 $0 0 $0

Auditor General of the Federation (AUGF) AUGF 4,800,000 $13,151 0 $0 0 $0 0 $0 0 $0

Ministry of Budget and National PlanningBudget and National Planning

4,642,411 $12,719 0 $0 0 $0 0 $0 0 $0

Federal College of Wildlife Management, New Bussa

Environment 4,406,219 $12,072 0 $0 0 $0 0 $0 0 $0

National Rural Electrification AgencyPower, Works, Housing

4,328,002 $11,858 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Bauchi Education 4,200,500 $11,508 0 $0 0 $0 0 $0 0 $0

National Merit Award SGF 4,050,000 $11,096 0 $0 0 $0 0 $0 0 $0

SMEDANIndustry, Trade and Investment

3,984,000 $10,915 0 $0 0 $0 0 $0 0 $0

Federal Fire Service Interior 3,945,971 $10,811 5,945,971 $19,820 0 $0 0 $0 4,384,412 $27,403

National Agency for Great Green Wall Environment 3,900,000 $10,685 0 $0 0 $0 0 $0 0 $0

Federal Ministry of Information and Culture Information and Culture

3,707,633 $10,158 0 $0 0 $0 0 $0 0 $0

University of Maiduguri Teaching Hospital Education 3,369,968 $9,233 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Addis Ababa Foreign Affairs 3,209,029 $8,792 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Jakarta Foreign Affairs 2,898,931 $7,942 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Bonny Education 2,880,000 $7,890 0 $0 0 $0 0 $0 0 $0

Petroleum Training InstitutePetroleum Resources

2,841,000 $7,784 0 $0 0 $0 0 $0 0 $0

Federal Neuro-Psychiatric Hospital, Yaba, Lagos

Health 2,782,932 $7,624 0 $0 0 $0 0 $0 0 $0

Accident Investigation Bureau Transport 2,760,000 $7,562 0 $0 0 $0 0 $0 0 $0

Federal Co-operation College, Ibadan Education 2,723,500 $7,462 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Caracas Foreign Affairs 2,627,156 $7,198 0 $0 0 $0 0 $0 0 $0

National Teachers Institute Education 2,611,610 $7,155 0 $0 0 $0 0 $0 0 $0

Federal Ministry of Agriculture and Rural Development

Agriculture 2,602,651 $7,131 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Bissau Foreign Affairs 2,532,172 $6,937 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Jeddah Foreign Affairs 2,532,172 $6,937 0 $0 0 $0 0 $0 0 $0

8 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

Foreign Mission: Athens Foreign Affairs 2,522,729 $6,912 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Brasilia Foreign Affairs 2,522,729 $6,912 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Brussels Foreign Affairs 2,522,729 $6,912 0 $0 0 $0 0 $0 0 $0

National Institute of Animal Science Agriculture 2,520,000 $6,904 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Budapest Foreign Affairs 2,445,424 $6,700 0 $0 0 $0 0 $0 0 $0

Command and Staff College, Jaji Defence 2,383,034 $6,529 0 $0 0 $0 0 $0 0 $0

Science Equipment Development Institute, Minna

Science and Technology

2,339,052 $6,408 46,635 $155 0 $0 0 $0 0 $0

University of Technology, Owerri Education 2,333,602 $6,393 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Cairo Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Conakry Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Dakar Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Johannesburg Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Khartoum Foreign Affairs 2,300,258 $6,302 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Brazzaville Foreign Affairs 2,174,857 $5,959 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Algiers Foreign Affairs 2,140,044 $5,863 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Ukana Education 2,102,451 $5,760 0 $0 0 $0 0 $0 0 $0

Federal Radio Corporation of NigeriaInformation and Culture

2,040,000 $5,589 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Beijing Foreign Affairs 1,973,689 $5,407 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Abidjan Foreign Affairs 1,836,429 $5,031 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Accra Foreign Affairs 1,836,429 $5,031 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Bucharest Foreign Affairs 1,836,429 $5,031 0 $0 0 $0 0 $0 0 $0

Nigeria Police Academy, Wudil, Kano Interior 1,800,000 $4,932 0 $0 0 $0 0 $0 0 $0

Federal Medical Centre, Nasarawa Health 1,676,800 $4,594 0 $0 0 $0 0 $0 0 $0

Nigerian Institute of Medical Research, Yaba, Lagos

Health 1,618,574 $4,434 0 $0 0 $0 0 $0 265,915 $1,662

Federal Polytechnic, Idah Education 1,599,880 $4,383 2,700,000 $9,000 0 $0 0 $0 0 $0

Transparency International Defence & Security 9

Foreign Mission: Athens Foreign Affairs 2,522,729 $6,912 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Brasilia Foreign Affairs 2,522,729 $6,912 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Brussels Foreign Affairs 2,522,729 $6,912 0 $0 0 $0 0 $0 0 $0

National Institute of Animal Science Agriculture 2,520,000 $6,904 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Budapest Foreign Affairs 2,445,424 $6,700 0 $0 0 $0 0 $0 0 $0

Command and Staff College, Jaji Defence 2,383,034 $6,529 0 $0 0 $0 0 $0 0 $0

Science Equipment Development Institute, Minna

Science and Technology

2,339,052 $6,408 46,635 $155 0 $0 0 $0 0 $0

University of Technology, Owerri Education 2,333,602 $6,393 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Cairo Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Conakry Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Dakar Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Johannesburg Foreign Affairs 2,319,145 $6,354 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Khartoum Foreign Affairs 2,300,258 $6,302 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Brazzaville Foreign Affairs 2,174,857 $5,959 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Algiers Foreign Affairs 2,140,044 $5,863 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Ukana Education 2,102,451 $5,760 0 $0 0 $0 0 $0 0 $0

Federal Radio Corporation of NigeriaInformation and Culture

2,040,000 $5,589 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Beijing Foreign Affairs 1,973,689 $5,407 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Abidjan Foreign Affairs 1,836,429 $5,031 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Accra Foreign Affairs 1,836,429 $5,031 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Bucharest Foreign Affairs 1,836,429 $5,031 0 $0 0 $0 0 $0 0 $0

Nigeria Police Academy, Wudil, Kano Interior 1,800,000 $4,932 0 $0 0 $0 0 $0 0 $0

Federal Medical Centre, Nasarawa Health 1,676,800 $4,594 0 $0 0 $0 0 $0 0 $0

Nigerian Institute of Medical Research, Yaba, Lagos

Health 1,618,574 $4,434 0 $0 0 $0 0 $0 265,915 $1,662

Federal Polytechnic, Idah Education 1,599,880 $4,383 2,700,000 $9,000 0 $0 0 $0 0 $0

10 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

National Mathematical Centre, Sheda Education 1,577,702 $4,322 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Lejja Education 1,500,000 $4,110 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Akoka Education 1,500,000 $4,110 0 $0 0 $0 0 $0 0 $0

National Cereals Research Institute, Badeggi

Agriculture 1,464,982 $4,014 0 $0 0 $0 0 $0 0 $0

Nnamdi Azikiwe University, Awka Education 1,379,812 $3,780 0 $0 0 $0 0 $0 0 $0

University of Ilorin Teaching Hospital Education 1,312,019 $3,595 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Ile-Oluji Education 1,300,000 $3,562 0 $0 0 $0 0 $0 0 $0

Michael Imodu Institute of Labour StudiesLabour and Employment

1,280,000 $3,507 0 $0 0 $0 0 $0 0 $0

Federal University, Dutse Education 1,250,000 $3,425 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Obudu Education 1,200,000 $3,288 0 $0 0 $0 0 $0 0 $0

Nigerian Institute of Transport Technology Transport 1,200,000 $3,288 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Cotonou Foreign Affairs 1,179,956 $3,233 0 $0 0 $0 0 $0 2,108,965 $13,181

Foreign Mission: Islamabad Foreign Affairs 1,159,572 $3,177 0 $0 0 $0 0 $0 0 $0

Federal College of Fresh Water Fisheries Technology, New Bussa

Agriculture 1,148,082 $3,145 0 $0 0 $0 0 $0 0 $0

Federal Government College, Okigwe Education 1,120,706 $3,070 0 $0 0 $0 0 $0 0 $0

Maritime Academy, Oron Transport 1,090,909 $2,989 1,200,000 $4,000 0 $0 0 $0 0 $0

Bioresource Development Centre, Owode, Ogun

Science and Technology

1,061,100 $2,907 0 $0 0 $0 0 $0 0 $0

University of Jos Education 1,059,000 $2,901 0 $0 0 $0 0 $0 0 $0

Federal University, Gashua Education 1,036,288 $2,839 0 $0 0 $0 0 $0 0 $0

Federal Medical Centre, Bida, Niger Health 1,028,144 $2,817 0 $0 0 $0 0 $0 0 $0

Federal College of Agriculture, Akure Agriculture 1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Ede Education 1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Federal School of Dental Technology and Therapy, Enugu

Health 1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Ogbomoso

Science and Technology

1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Damascus Foreign Affairs 978,389 $2,681 0 $0 0 $0 0 $0 0 $0

Transparency International Defence & Security 11

National Mathematical Centre, Sheda Education 1,577,702 $4,322 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Lejja Education 1,500,000 $4,110 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Akoka Education 1,500,000 $4,110 0 $0 0 $0 0 $0 0 $0

National Cereals Research Institute, Badeggi

Agriculture 1,464,982 $4,014 0 $0 0 $0 0 $0 0 $0

Nnamdi Azikiwe University, Awka Education 1,379,812 $3,780 0 $0 0 $0 0 $0 0 $0

University of Ilorin Teaching Hospital Education 1,312,019 $3,595 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Ile-Oluji Education 1,300,000 $3,562 0 $0 0 $0 0 $0 0 $0

Michael Imodu Institute of Labour StudiesLabour and Employment

1,280,000 $3,507 0 $0 0 $0 0 $0 0 $0

Federal University, Dutse Education 1,250,000 $3,425 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Obudu Education 1,200,000 $3,288 0 $0 0 $0 0 $0 0 $0

Nigerian Institute of Transport Technology Transport 1,200,000 $3,288 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Cotonou Foreign Affairs 1,179,956 $3,233 0 $0 0 $0 0 $0 2,108,965 $13,181

Foreign Mission: Islamabad Foreign Affairs 1,159,572 $3,177 0 $0 0 $0 0 $0 0 $0

Federal College of Fresh Water Fisheries Technology, New Bussa

Agriculture 1,148,082 $3,145 0 $0 0 $0 0 $0 0 $0

Federal Government College, Okigwe Education 1,120,706 $3,070 0 $0 0 $0 0 $0 0 $0

Maritime Academy, Oron Transport 1,090,909 $2,989 1,200,000 $4,000 0 $0 0 $0 0 $0

Bioresource Development Centre, Owode, Ogun

Science and Technology

1,061,100 $2,907 0 $0 0 $0 0 $0 0 $0

University of Jos Education 1,059,000 $2,901 0 $0 0 $0 0 $0 0 $0

Federal University, Gashua Education 1,036,288 $2,839 0 $0 0 $0 0 $0 0 $0

Federal Medical Centre, Bida, Niger Health 1,028,144 $2,817 0 $0 0 $0 0 $0 0 $0

Federal College of Agriculture, Akure Agriculture 1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Federal Polytechnic, Ede Education 1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Federal School of Dental Technology and Therapy, Enugu

Health 1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Ogbomoso

Science and Technology

1,000,000 $2,740 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Damascus Foreign Affairs 978,389 $2,681 0 $0 0 $0 0 $0 0 $0

12 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

Foreign Mission: Kigali Foreign Affairs 927,658 $2,542 0 $0 0 $0 0 $0 0 $0

National Broadcasting CorporationInformation and Culture

876,420 $2,401 0 $0 0 $0 0 $0 0 $0

West Africa Examination Council (WAEC) Education 803,411 $2,201 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Kampala Foreign Affairs 801,598 $2,196 0 $0 0 $0 0 $0 0 $0

Federal School of Occupational Therapy, Yaba, Lagos

Health 704,521 $1,930 0 $0 0 $0 0 $0 0 $0

Federal University, Oye-Ekiti Education 701,625 $1,922 2,675,609 $8,919 0 $0 0 $0 0 $0

Federal College of Education, Gombe Education 699,778 $1,917 0 $0 0 $0 0 $0 0 $0

Power Equipment and Electrical Machinery Development Centre, Okene, Kogi

Science and Technology

600,000 $1,644 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, AbujaScience and Technology

598,798 $1,641 0 $0 0 $0 0 $0 0 $0

National Centre for Petroleum Research and Development, Bauchi

Science and Technology

577,484 $1,582 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Bwari Education 575,700 $1,577 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Jalingo Education 566,273 $1,551 0 $0 0 $0 0 $0 0 $0

Federal Specialist Hospital, Irrua Health 560,000 $1,534 1,200,000 $4,000 0 $0 0 $0 0 $0

Centre for Energy Research and Development, Nsukka

Science and Technology

559,983 $1,534 0 $0 0 $0 0 $0 0 $0

Federal Technical College, Lassa Education 519,401 $1,423 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Asaba Education 500,000 $1,370 0 $0 0 $0 0 $0 0 $0

National Biosafety Management Agency (NBMA)

Environment 500,000 $1,370 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Kuala Lumpur Foreign Affairs 499,020 $1,367 0 $0 0 $0 0 $0 0 $0

Federal Government College, Maiduguri Education 493,467 $1,352 0 $0 0 $0 0 $0 0 $0

Federal College of Animal Health and Production Technology, Vom

Agriculture 477,000 $1,307 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Kuwait Foreign Affairs 463,829 $1,271 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Abuloma

Education 460,025 $1,260 0 $0 0 $0 0 $0 0 $0

Federal Training Centre, Kaduna Education 457,712 $1,254 0 $0 0 $0 0 $0 0 $0

Federal Training Centre, Lagos Education 457,712 $1,254 0 $0 0 $0 0 $0 0 $0

Federal Government College, Azare Education 450,000 $1,233 0 $0 0 $0 0 $0 0 $0

Transparency International Defence & Security 13

Foreign Mission: Kigali Foreign Affairs 927,658 $2,542 0 $0 0 $0 0 $0 0 $0

National Broadcasting CorporationInformation and Culture

876,420 $2,401 0 $0 0 $0 0 $0 0 $0

West Africa Examination Council (WAEC) Education 803,411 $2,201 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Kampala Foreign Affairs 801,598 $2,196 0 $0 0 $0 0 $0 0 $0

Federal School of Occupational Therapy, Yaba, Lagos

Health 704,521 $1,930 0 $0 0 $0 0 $0 0 $0

Federal University, Oye-Ekiti Education 701,625 $1,922 2,675,609 $8,919 0 $0 0 $0 0 $0

Federal College of Education, Gombe Education 699,778 $1,917 0 $0 0 $0 0 $0 0 $0

Power Equipment and Electrical Machinery Development Centre, Okene, Kogi

Science and Technology

600,000 $1,644 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, AbujaScience and Technology

598,798 $1,641 0 $0 0 $0 0 $0 0 $0

National Centre for Petroleum Research and Development, Bauchi

Science and Technology

577,484 $1,582 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Bwari Education 575,700 $1,577 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Jalingo Education 566,273 $1,551 0 $0 0 $0 0 $0 0 $0

Federal Specialist Hospital, Irrua Health 560,000 $1,534 1,200,000 $4,000 0 $0 0 $0 0 $0

Centre for Energy Research and Development, Nsukka

Science and Technology

559,983 $1,534 0 $0 0 $0 0 $0 0 $0

Federal Technical College, Lassa Education 519,401 $1,423 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Asaba Education 500,000 $1,370 0 $0 0 $0 0 $0 0 $0

National Biosafety Management Agency (NBMA)

Environment 500,000 $1,370 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Kuala Lumpur Foreign Affairs 499,020 $1,367 0 $0 0 $0 0 $0 0 $0

Federal Government College, Maiduguri Education 493,467 $1,352 0 $0 0 $0 0 $0 0 $0

Federal College of Animal Health and Production Technology, Vom

Agriculture 477,000 $1,307 0 $0 0 $0 0 $0 0 $0

Foreign Mission: Kuwait Foreign Affairs 463,829 $1,271 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Abuloma

Education 460,025 $1,260 0 $0 0 $0 0 $0 0 $0

Federal Training Centre, Kaduna Education 457,712 $1,254 0 $0 0 $0 0 $0 0 $0

Federal Training Centre, Lagos Education 457,712 $1,254 0 $0 0 $0 0 $0 0 $0

Federal Government College, Azare Education 450,000 $1,233 0 $0 0 $0 0 $0 0 $0

14 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

Federal Government College, Minna Education 446,179 $1,222 0 $0 0 $0 0 $0 0 $0

University of Nigeria, Nsukka Education 423,652 $1,161 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Abagana, Anambra

Science and Technology

411,600 $1,128 0 $0 0 $0 0 $0 0 $0

Federal Technical College, Otukpo Education 407,563 $1,117 0 $0 0 $0 0 $0 0 $0

Federal Training Centre, Enugu Education 400,000 $1,096 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Effraya, Cross River

Science and Technology

393,129 $1,077 0 $0 0 $0 0 $0 0 $0

Regional Centre for International Commercial Arbitration

Justice 380,824 $1,043 0 $0 0 $0 0 $0 0 $0

Ahmadu Bello University Teaching Hospital Health 371,400 $1,018 0 $0 0 $0 0 $0 1,063,661 $6,648

Federal Technical College, Jalingo Education 350,000 $959 0 $0 0 $0 0 $0 0 $0

Council for the Regulation of Freight Forwarding in Nigeria

Transport 328,000 $899 0 $0 0 $0 0 $0 0 $0

Federal Government College, Daura Education 308,015 $844 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Katsina Education 300,000 $822 0 $0 0 $0 0 $0 0 $0

Council for the Regulation of Engineering in Nigeria (COREN)

Power, Works, Housing

300,000 $822 0 $0 0 $0 0 $0 0 $0

FSTC Dayi Education 295,118 $809 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Chibok, Borno

Science and Technology

292,795 $802 0 $0 0 $0 0 $0 0 $0

Federal Government College, Iket Vandekya

Education 291,514 $799 0 $0 0 $0 0 $0 0 $0

Federal Government College, Kano Education 291,514 $799 0 $0 0 $0 0 $0 0 $0

National Obstetric Fistula Centre, Bauchi Health 270,000 $740 0 $0 0 $0 0 $0 0 $0

Federal Government College, Ugwolawo Education 262,962 $720 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Gusau Education 229,464 $629 0 $0 0 $0 0 $0 0 $0

Nigeria Natural Medicine Development Agency

Science and Technology

221,519 $607 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Agege, Lagos

Science and Technology

217,246 $595 0 $0 0 $0 0 $0 0 $0

Civil Defence, Immigration, and Prison Service Boards (CIPB)

Interior 200,000 $548 1,200,000 $4,000 0 $0 0 $0 532,159 $3,326

Technology Business Incubator Centre, Ado-Ekiti

Science and Technology

186,797 $512 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Warri, Delta

Science and Technology

155,243 $425 0 $0 0 $0 0 $0 0 $0

Transparency International Defence & Security 15

Federal Government College, Minna Education 446,179 $1,222 0 $0 0 $0 0 $0 0 $0

University of Nigeria, Nsukka Education 423,652 $1,161 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Abagana, Anambra

Science and Technology

411,600 $1,128 0 $0 0 $0 0 $0 0 $0

Federal Technical College, Otukpo Education 407,563 $1,117 0 $0 0 $0 0 $0 0 $0

Federal Training Centre, Enugu Education 400,000 $1,096 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Effraya, Cross River

Science and Technology

393,129 $1,077 0 $0 0 $0 0 $0 0 $0

Regional Centre for International Commercial Arbitration

Justice 380,824 $1,043 0 $0 0 $0 0 $0 0 $0

Ahmadu Bello University Teaching Hospital Health 371,400 $1,018 0 $0 0 $0 0 $0 1,063,661 $6,648

Federal Technical College, Jalingo Education 350,000 $959 0 $0 0 $0 0 $0 0 $0

Council for the Regulation of Freight Forwarding in Nigeria

Transport 328,000 $899 0 $0 0 $0 0 $0 0 $0

Federal Government College, Daura Education 308,015 $844 0 $0 0 $0 0 $0 0 $0

Federal College of Education, Katsina Education 300,000 $822 0 $0 0 $0 0 $0 0 $0

Council for the Regulation of Engineering in Nigeria (COREN)

Power, Works, Housing

300,000 $822 0 $0 0 $0 0 $0 0 $0

FSTC Dayi Education 295,118 $809 0 $0 0 $0 0 $0 0 $0

Bioresource Development Centre, Chibok, Borno

Science and Technology

292,795 $802 0 $0 0 $0 0 $0 0 $0

Federal Government College, Iket Vandekya

Education 291,514 $799 0 $0 0 $0 0 $0 0 $0

Federal Government College, Kano Education 291,514 $799 0 $0 0 $0 0 $0 0 $0

National Obstetric Fistula Centre, Bauchi Health 270,000 $740 0 $0 0 $0 0 $0 0 $0

Federal Government College, Ugwolawo Education 262,962 $720 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Gusau Education 229,464 $629 0 $0 0 $0 0 $0 0 $0

Nigeria Natural Medicine Development Agency

Science and Technology

221,519 $607 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Agege, Lagos

Science and Technology

217,246 $595 0 $0 0 $0 0 $0 0 $0

Civil Defence, Immigration, and Prison Service Boards (CIPB)

Interior 200,000 $548 1,200,000 $4,000 0 $0 0 $0 532,159 $3,326

Technology Business Incubator Centre, Ado-Ekiti

Science and Technology

186,797 $512 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Warri, Delta

Science and Technology

155,243 $425 0 $0 0 $0 0 $0 0 $0

16 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

Nursing and Midwifery Council Health 133,164 $365 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Minna, Niger

Science and Technology

131,378 $360 0 $0 0 $0 0 $0 0 $0

Federal University, Gusau Education 125,171 $343 723,117 $2,410 0 $0 0 $0 0 $0

Federal Technical College, Uyo Education 120,000 $329 0 $0 0 $0 0 $0 0 $0

Presidential Advisory Committee on Corruption

SGF 120,000 $329 0 $0 0 $0 0 $0 0 $0

Community Health Practitioners Registration Board

Health 111,454 $305 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Gusau, Zamfara

Science and Technology

111,292 $305 0 $0 0 $0 0 $0 404,683 $2,529

Technology Business Incubator Centre, Bauchi

Science and Technology

100,000 $274 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Ilorin, Kwara

Science and Technology

100,000 $274 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Taraba

Science and Technology

100,000 $274 0 $0 0 $0 0 $0 0 $0

PHC Tutors Programme, Kaduna Polytechnic

Health 75,681 $207 0 $0 0 $0 0 $0 0 $0

FSTC Awka Education 12,182 $33 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Langtang

Education 3,600 $10 0 $0 0 $0 0 $0 0 $0

Nigeria Immigration Service (NIS) Interior 0 $0 0 $0 0 $0 207,974,994 $1,124,189 114,244,839 $714,030

Office of the Head of Service of the Federation

OHSF 0 $0 0 $0 0 $0 0 $0 73,000,000 $456,250

Nigerian Copyright Commission Justice 0 $0 0 $0 0 $0 0 $0 69,655,016 $435,344

Foreign Mission: Moscow Foreign Affairs 0 $0 0 $0 0 $0 0 $0 42,107,000 $263,169

Ministry of Labour and Productivity Labour 0 $0 0 $0 0 $0 0 $0 16,733,755 $104,586

Federal Ministry of Environment Environment 0 $0 0 $0 0 $0 0 $0 16,642,277 $104,014

Foreign Mission: London Foreign Affairs 0 $0 0 $0 0 $0 0 $0 15,903,984 $99,400

Federal Ministry of Mines and Steel Development

Mines and Steel 0 $0 0 $0 0 $0 0 $0 15,000,000 $93,750

Federal Ministry of Works Works 0 $0 0 $0 0 $0 0 $0 11,436,795 $71,480

Foreign Mission: New York (NMUN) Foreign Affairs 0 $0 0 $0 0 $0 0 $0 8,222,245 $51,389

NIPSS Presidency 0 $0 0 $0 0 $0 0 $0 7,977,457 $49,859

Foreign Mission: Bern Foreign Affairs 0 $0 0 $0 0 $0 0 $0 7,588,000 $47,425

Transparency International Defence & Security 17

Nursing and Midwifery Council Health 133,164 $365 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Minna, Niger

Science and Technology

131,378 $360 0 $0 0 $0 0 $0 0 $0

Federal University, Gusau Education 125,171 $343 723,117 $2,410 0 $0 0 $0 0 $0

Federal Technical College, Uyo Education 120,000 $329 0 $0 0 $0 0 $0 0 $0

Presidential Advisory Committee on Corruption

SGF 120,000 $329 0 $0 0 $0 0 $0 0 $0

Community Health Practitioners Registration Board

Health 111,454 $305 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Gusau, Zamfara

Science and Technology

111,292 $305 0 $0 0 $0 0 $0 404,683 $2,529

Technology Business Incubator Centre, Bauchi

Science and Technology

100,000 $274 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Ilorin, Kwara

Science and Technology

100,000 $274 0 $0 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Taraba

Science and Technology

100,000 $274 0 $0 0 $0 0 $0 0 $0

PHC Tutors Programme, Kaduna Polytechnic

Health 75,681 $207 0 $0 0 $0 0 $0 0 $0

FSTC Awka Education 12,182 $33 0 $0 0 $0 0 $0 0 $0

Federal Government Girls College, Langtang

Education 3,600 $10 0 $0 0 $0 0 $0 0 $0

Nigeria Immigration Service (NIS) Interior 0 $0 0 $0 0 $0 207,974,994 $1,124,189 114,244,839 $714,030

Office of the Head of Service of the Federation

OHSF 0 $0 0 $0 0 $0 0 $0 73,000,000 $456,250

Nigerian Copyright Commission Justice 0 $0 0 $0 0 $0 0 $0 69,655,016 $435,344

Foreign Mission: Moscow Foreign Affairs 0 $0 0 $0 0 $0 0 $0 42,107,000 $263,169

Ministry of Labour and Productivity Labour 0 $0 0 $0 0 $0 0 $0 16,733,755 $104,586

Federal Ministry of Environment Environment 0 $0 0 $0 0 $0 0 $0 16,642,277 $104,014

Foreign Mission: London Foreign Affairs 0 $0 0 $0 0 $0 0 $0 15,903,984 $99,400

Federal Ministry of Mines and Steel Development

Mines and Steel 0 $0 0 $0 0 $0 0 $0 15,000,000 $93,750

Federal Ministry of Works Works 0 $0 0 $0 0 $0 0 $0 11,436,795 $71,480

Foreign Mission: New York (NMUN) Foreign Affairs 0 $0 0 $0 0 $0 0 $0 8,222,245 $51,389

NIPSS Presidency 0 $0 0 $0 0 $0 0 $0 7,977,457 $49,859

Foreign Mission: Bern Foreign Affairs 0 $0 0 $0 0 $0 0 $0 7,588,000 $47,425

18 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

Benin/Owena River Basin Development Authority

Water Resources 0 $0 5,535,010 $18,450 0 $0 0 $0 6,300,000 $39,375

Nigerian Meteorological Agency Aviation 0 $0 0 $0 0 $0 0 $0 5,318,305 $33,239

Federal College of Complementary and Alternative Medicine

Health 0 $0 0 $0 0 $0 0 $0 3,190,983 $19,944

National Animal Product Research Institute, Zaria

Agriculture 0 $0 0 $0 0 $0 0 $0 2,853,378 $17,834

Foreign Mission: Buea Foreign Affairs 0 $0 0 $0 0 $0 0 $0 2,699,304 $16,871

Foreign Mission: Seoul Foreign Affairs 0 $0 0 $0 0 $0 0 $0 2,458,905 $15,368

Police Service Commission 0 $0 0 $0 0 $0 0 $0 2,438,375 $15,240

Foreign Mission: Dubai Trade Mission Foreign Affairs 0 $0 0 $0 0 $0 0 $0 2,353,250 $14,708

Nigeria Institute of Leather and Science Technology (NILEST)

Science and Technology

0 $0 0 $0 0 $0 0 $0 2,306,203 $14,414

Rubber Research Institute, Benin Agriculture 0 $0 0 $0 0 $0 0 $0 1,595,491 $9,972

Ministry of Lands, Housing, and Urban Development

0 $0 0 $0 0 $0 0 $0 1,449,178 $9,057

National Agriculture Extension Research Liaison Services, Zaria

Agriculture 0 $0 0 $0 0 $0 0 $0 1,331,434 $8,321

Foreign Mission: Madrid Foreign Affairs 0 $0 0 $0 0 $0 0 $0 1,234,564 $7,716

Customs, Immigration, Prisons Pension Office (CIPPO)

Interior 0 $0 0 $0 0 $0 0 $0 1,048,661 $6,554

Federal Ministry of Aviation Aviation 0 $0 0 $0 0 $0 0 $0 927,729 $5,798

National Council of Arts and Culture Culture and Tourism 0 $0 0 $0 0 $0 0 $0 850,929 $5,318

Foreign Mission: Bamako Foreign Affairs 0 $0 0 $0 0 $0 0 $0 473,068 $2,957

National Ear Care Centre, Kaduna Health 0 $0 0 $0 0 $0 0 $0 266,223 $1,664

Foreign Mission: Pyongyang Foreign Affairs 0 $0 0 $0 0 $0 0 $0 254,822 $1,593

Border Commmunities Development Agency

Presidency 0 $0 0 $0 0 $0 0 $0 189,009 $1,181

NAFDAC Health 0 $0 0 $0 0 $0 0 $0 123,480 $772

Federal College of Agriculture, Ishiagu Agriculture 0 $0 0 $0 0 $0 0 $0 106,366 $665

Nurse Tutor Training, Enugu Health 0 $0 0 $0 0 $0 0 $0 16,311 $102

Foreign Mission: Sao Paolo Foreign Affairs 0 $0 768,000 $2,560 0 $0 0 $0 0 $0

Federal Technical College, Otobi Education 0 $0 60,000 $200 0 $0 0 $0 0 $0

Transparency International Defence & Security 19

Benin/Owena River Basin Development Authority

Water Resources 0 $0 5,535,010 $18,450 0 $0 0 $0 6,300,000 $39,375

Nigerian Meteorological Agency Aviation 0 $0 0 $0 0 $0 0 $0 5,318,305 $33,239

Federal College of Complementary and Alternative Medicine

Health 0 $0 0 $0 0 $0 0 $0 3,190,983 $19,944

National Animal Product Research Institute, Zaria

Agriculture 0 $0 0 $0 0 $0 0 $0 2,853,378 $17,834

Foreign Mission: Buea Foreign Affairs 0 $0 0 $0 0 $0 0 $0 2,699,304 $16,871

Foreign Mission: Seoul Foreign Affairs 0 $0 0 $0 0 $0 0 $0 2,458,905 $15,368

Police Service Commission 0 $0 0 $0 0 $0 0 $0 2,438,375 $15,240

Foreign Mission: Dubai Trade Mission Foreign Affairs 0 $0 0 $0 0 $0 0 $0 2,353,250 $14,708

Nigeria Institute of Leather and Science Technology (NILEST)

Science and Technology

0 $0 0 $0 0 $0 0 $0 2,306,203 $14,414

Rubber Research Institute, Benin Agriculture 0 $0 0 $0 0 $0 0 $0 1,595,491 $9,972

Ministry of Lands, Housing, and Urban Development

0 $0 0 $0 0 $0 0 $0 1,449,178 $9,057

National Agriculture Extension Research Liaison Services, Zaria

Agriculture 0 $0 0 $0 0 $0 0 $0 1,331,434 $8,321

Foreign Mission: Madrid Foreign Affairs 0 $0 0 $0 0 $0 0 $0 1,234,564 $7,716

Customs, Immigration, Prisons Pension Office (CIPPO)

Interior 0 $0 0 $0 0 $0 0 $0 1,048,661 $6,554

Federal Ministry of Aviation Aviation 0 $0 0 $0 0 $0 0 $0 927,729 $5,798

National Council of Arts and Culture Culture and Tourism 0 $0 0 $0 0 $0 0 $0 850,929 $5,318

Foreign Mission: Bamako Foreign Affairs 0 $0 0 $0 0 $0 0 $0 473,068 $2,957

National Ear Care Centre, Kaduna Health 0 $0 0 $0 0 $0 0 $0 266,223 $1,664

Foreign Mission: Pyongyang Foreign Affairs 0 $0 0 $0 0 $0 0 $0 254,822 $1,593

Border Commmunities Development Agency

Presidency 0 $0 0 $0 0 $0 0 $0 189,009 $1,181

NAFDAC Health 0 $0 0 $0 0 $0 0 $0 123,480 $772

Federal College of Agriculture, Ishiagu Agriculture 0 $0 0 $0 0 $0 0 $0 106,366 $665

Nurse Tutor Training, Enugu Health 0 $0 0 $0 0 $0 0 $0 16,311 $102

Foreign Mission: Sao Paolo Foreign Affairs 0 $0 768,000 $2,560 0 $0 0 $0 0 $0

Federal Technical College, Otobi Education 0 $0 60,000 $200 0 $0 0 $0 0 $0

20 Camouflaged Cash: How ‘Security Votes’ Fuel Corruption in Nigeria

University of Uyo Education 0 $0 4,000,000 $13,333 0 $0 0 $0 0 $0

Independent Corrupt Practices and Related Offences Commission (ICPC)

Justice 0 $0 24,660,600 $82,202 0 $0 0 $0 0 $0

Ministry of Petroleum Resources Petroleum 0 $0 591,190 $1,971 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Maiduguri, Borno

Science and Technology

0 $0 0 $0 0 $0 0 $0 0 $0

TOTAL 18,354,336,602 $50,285,854 12,874,340,311 $42,914,468 9,251,661,647 $46,258,308 12,342,721,199 $66,717,412 34,334,081,860 $214,588,012

Transparency International Defence & Security 21

University of Uyo Education 0 $0 4,000,000 $13,333 0 $0 0 $0 0 $0

Independent Corrupt Practices and Related Offences Commission (ICPC)

Justice 0 $0 24,660,600 $82,202 0 $0 0 $0 0 $0

Ministry of Petroleum Resources Petroleum 0 $0 591,190 $1,971 0 $0 0 $0 0 $0

Technology Business Incubator Centre, Maiduguri, Borno

Science and Technology

0 $0 0 $0 0 $0 0 $0 0 $0

TOTAL 18,354,336,602 $50,285,854 12,874,340,311 $42,914,468 9,251,661,647 $46,258,308 12,342,721,199 $66,717,412 34,334,081,860 $214,588,012

Transparency International Defence & Security

ti-defence.orgtwitter.com/ti_defence

Civil Society Legislative Advocacy Centre (CISLAC)

cislacnigeria.nettwitter.com/cislacnigeria