Reforming Nigeria’s Assets Declaration Framework:

Policy Brief No. 1, April 2025

The Case for the full Implementation of the Online Assets
and Liabilities Declaration System in Nigeria

1. Introduction
   Articles 8 (5) and 52 (5) of the United Nations Convention against Corruption (UNCAC)
   provides as follows:
   Each State Party shall endeavour, where appropriate and in accordance with the fundamental principles of its domestic law, to establish measures and systems requiring public officials to make declarations to appropriate authorities regarding, inter alia, their outside activities, employment, investments, assets and substantial gifts or benefits from which a conflict of interest may result with respect to their functions as public officials.
   Each State Party shall consider establishing in accordance with its domestic law, effective financial disclosure systems for appropriate public officials and shall provide for appropriate sanction for non-compliance…
   Also, article 7 of the African Union Convention against Corruption mandates States Parties to:
   Require all or designated public officials to declare their assets at the time of assumption of office, during and after their term of office in the public service.
   The implication of the foregoing provisions is that Nigeria, as a state party to these treaties, is under obligation to establish a regime for declaration of assets, liabilities and conflict of interest as a subset of the general anti-corruption regime. Nigeria is expected to bring her domestic law in alignment with her treaty obligations under UNCAC, either
   before ratifying the treaty or shortly thereafter. Domestic law cannot be pleaded as defence to the violation of internationally agreed principles.

However, it has a margin of discretion within the treaty obligation in the design of the asset disclosure regime. It may be manual or online.
A typical assets and liabilities declaration regime is made up of five different parts namely, compiling the list of persons and officials bound to declare assets; what they should declare; the submission process; verification of submitted information; recourse and enforcement mechanisms. In reviewing assets and liabilities declaration practices and
policies under constitutional and statutory provisions, it is pertinent to identify the gaps and mischief while advancing remedies to ensure greater compliance with the law.
Questions will arise which are related to the overall compliance rate by persons who have a legal obligation to declare their assets; what is the rate of verification or what percentage of declared assets is verified by the Code of Conduct Bureau? What are the challenges faced by declarants? Are the resources available to the Bureau enough to properly
manage the regime for the number of declarants involved? etc. The review process should also learn from empirical evidence as well as fit and good practices from other comparable jurisdictions. The review should be directed inter alia at improving the efficiency and effectiveness of the declaration regime whilst improving transparency and
accountability.

2. Extant Domestic Law Position
   The Constitution of the Federal Republic of Nigeria 1999 (Constitution) provides an enforceable Code of Conduct (Code) for public officers.

This Code covers issues of prevention of conflict of interest, illicit enrichment, bribery and corruption, influence peddling, membership of certain societies and acting through agents, fronts and
nominees.

The Constitution makes it mandatory for all public officers to declare their
assets and liabilities. It specifically states:

Subject to the provisions of this Constitution, every public officer shall within three
months after the coming into force of this Code of Conduct or immediately after
taking office and thereafter –
(a) at the end of every four years; and
(b) at the end of his term of office.
submit to the Code of Conduct Bureau a written declaration of all his properties, assets and liabilities and those of his unmarried children under the age of eighteen years.

The definition of public officers for the purpose of the Code is all encompassing starting from the President of the Federal Republic to the cleaner in a local government office .
Essentially, it covers all persons on the payroll of the federal, state and local governments.
Informed estimates indicate that the number will not be less than five million Nigerians.
The Constitution establishes the Code of Conduct Bureau (CCB or Bureau) which is mandated inter alia to:

(a) receive declarations by public officers made under paragraph 12 of Part 1 of the Fifth Schedule to this Constitution;
(b) examine the declarations in accordance with the requirements of the Code of Conduct or any law;
(c) retain custody of such declarations and make them available for inspection by any citizen of Nigeria on such terms and conditions as the National Assembly may prescribe;
(d) ensure compliance with, and where appropriate enforce the provisions of the Code of Conduct or any law relating thereto;
(d) receive complaints about non-compliance with or breach of the provisions of the Code of Conduct or any law in relation thereto, investigate the complaint and,
where appropriate, refer such matters to the Code of Conduct Tribunal.

The Constitution has therefore defined the category of persons bound to make a declaration of assets and liabilities, the fact that the declarations have to be verified, the enforcement mechanism for violations of the Code and disclosure of assets and liabilities declarations to Nigerians. The items to be declared have been stipulated by the Bureau
in the Assets Declaration Form.
However, despite the provisions of the Freedom of Information Act, Nigerians do not have access to the assets and liabilities declarations
because the Bureau and the lower Courts hold on to the view that the National Assembly is yet to prescribe the terms and conditions for access to the declarations. They contend that a specific law on access to assets and liabilities declarations is needed.
Furthermore, the Constitution was silent on the process of submitting the declaration of assets and liabilities. This has been provided for in S.15 (1) of the Code of Conduct
Bureau and Tribunal Act

(Act) which supplements the constitutional provision on the

Code and assets and liabilities declaration. It states that:
Every public officer shall within fifteen months of the coming into force of this Act or immediately after taking office and thereafter.
Submit to the Bureau a written declaration in the form prescribed in the First Schedule to this Act, or in such form as the Bureau may from time to time specify, of all his properties, assets and liabilities and those of his spouse or unmarried children under the age of eighteen years.

In the First Schedule to the Act, there is a form to be filled and submitted manually to the Bureau. However, the underlined words show that the Bureau in its discretion, has the power to specify any other form for submission of declarations. The manual assets declaration form contains a jurat, which requires the declaration to be made before a High
Court Judge. However, there is no need for such protocol. An affirmation in the flowing format suffices:
I affirm that the information provided on my Declaration is true and correct to the best of my knowledge and belief. I make this solemn declaration conscientiously believing the same to be true and correct by virtue of the provisions of the Oaths
Act.

It is imperative to state that the Constitution has already provided for truthful and honest declarations considering that paragraph 11 (2) of the Fifth Schedule to the Constitution
provided as follows 11:
Any statement in such declaration that is found to be false by any authority or person authorised in that behalf to verify it shall be deemed to be a breach of this Code.
The Constitution provides a recourse mechanism for the trial and punishment of any person who supplies false information on his declaration of assets and liabilities.
So, whether there is a deposition on oath or not, providing false information in a declaration has been outlawed and made punishable under the law.

3. Nigerian Online Assets Declaration
   From the foregoing analysis of the method and process of submitting assets declarations under the extant law, there is nothing barring the Bureau from introducing and adopting
   the Online Assets and Liabilities Declaration System (OADS). It is now a question of activating the already designed OADS and ensure that it suits the need of all Nigerians – from the CCB being the regulator, to public officers who are declarants and the tax payer and the treasury that bears the cost of running an efficient and effective assets declaration
   system.
   It is on record that Nigeria, through the CCB, has been designing the OADS in the last ten years. A lot of public funds and international donor support had gone into the design and these funds have been channeled into software design, relevant hardware, training and other preparations for the commencement of the OADS. But what are the contours
   of the Nigerian OADS.
4. Benefits Accruable from a Nigerian OADS
   4.1 Ease of Compliance for Declarants: The introduction of the OADS will make it easy for declarants to comply with the constitutional requirement to declare their assets and
   liabilities. With enhanced access to digital technology and data services across the country, it will be easy for declarants to use computers and possibly cell phones to fill the forms and submit same online. The declarant will access the forms online, complete the form on or offline but submits the form online. Even corrections, rectifications and additions will be easily done online without undue costs and burden. The online process
   will save transport and logistics costs of approaching the offices of the Bureau to collect and return filled forms.