17

FinancialRecordKeeping:Panaceafor
CombatingFraudinNigerianLocal
Governments

By

MOSESOLAYINKA(CNA,CPA)
DepartmentofAccounting
FacultyofSocialSciences,
UniversityofJos,Jos-Nigeria

Abstract
This paper contends that corruption occurs throughout the
world but is of special concern in developing countries. Local
governments as the third tier of government represent the
vehiclefordevelopmenttotheruralandordinarypeople.The
paper observed that appropriate financial recording of local
government transaction can minimize the high prevalence of
fraudinthepublicsector.Itexploredliteratureandsecondary
findingsonthenatureoffraudandtheanalyticallinkbetween
financial records keeping in local governments as a panacea
forsuccessfulgovernance;freefromcorruptionandfraud.The
recommendationsandpolicyissuesraisedbythepaperoffers
anin-depthmechanismforcurbingthemenaceoffraud.Chief
among these recommendations was the need for both cash
and non-cash financial transactions of local councils be
recorded in appropriate double entrymanner. The conclusion
drawnbythepaperisforleaderstoputupastrongwilltocurb
theillsoffraud.Alsothee-payment,systemcurrentlyinusein
federal structure be immediately adopted at the local
governmentlevels.

18

Introduction
Corruption occurs throughout the world but is of special concern in
developing countries: those who pay and receive bribes can
expropriate a nations wealth leaving little for its poorest citizens
(Rose-Ackerman 1998). Fraud has become an endemic feature of
publicsectoractivities;thebaneofcorruptionparticularlywithinthe
public sector of developing economies requires no further
introduction.Asobservedby(Opara2006:5)inapollconductedby
anti-corruptionorganizationTransparencyInternational(TI)in2002,
out of 50,000 people polled in 64countriesin the world,more than
halfsaidtheyhadpaidabribeinthelast12months.Approximately
halfof allrespondents also indicated that bribery affected business
to a large extent. Overall, one in 10 respondents to the survey
admittedthattheyoramemberoftheirhouseholdhaspaidabribe
inthepastyear(TransparencyInternational2004).

The issues of fraud, corruption and doubtful governance by the

public officers call for the fundamentals of transparency and
accountability. The issues of transparency and accountability in
public finance are inevitable for the economic development of any
nation (Sullivan 2004:13). Local government as the third tier of
government and closest to populace, cannot undermine its
responsibility for transparent management of public resources
based on proper policies for revenues collections, resource
allocation and their appropriate recording within the framework of
Accounting.

Good governance at local government level requires conducive

political frame work for social, economic and environmental
development as well the responsible use of political power and
public resources. As affirmed by (Rose-Ackerman 1999) there are
three fundamental threats to the construction of good governance
and the rule of law in the developing world, namely corruption,
clientelism, and capture. All three of these phenomena refer to the
useofpublicofficeforprivategainandtheirimpactgoesfarbeyond
the simple diversion of funds. It is generally accepted that the best
way to combat this three-headed monster and thereby guarantee
the public interest character of the state is by strengthening
governmentaccountabilitythroughfinancialrecordkeeping.

StatementoftheProblem
In recent times, the growth of fraud cases in the public sector in
Nigeria has been on the increase. In fact, it is synonymous with


19

growth in the economy. The objective of any financial sector is
beyondprofitalone,butalsotosafeguarditsassetsfromfraudand
grossmismanagement.Hencebothgovernments(localandothers)
as well as private organizations cannot stand aloof as its hard
earned revenues/resources are squandered by few scrupulous
elementsofthesystems.

However, fraud has become rampant in the country and the

negative impact on public sectors is such that it slows down the
paceofeconomicdevelopmentandtheprovisionofsocialservices.
Althoughtheanchoriteandthegeneralpublicaregreatlydisturbed,
the good news is that fraud can actually be eradicated or at least
reduced if the problem is address with all seriousness. This paper
thereforeattemptstoassesstheroleoffinancialaccountingrecords
in controlling fraud in the Nigerian public sector with particular
emphasisonlocalgovernments.

ObjectivesoftheStudy
Themajorobjectiveofthisstudyistocontributetotheliterature,on
theroleaccuratefinancialaccountingrecordsinlocalgovernments
authority can play in combating fraud in Nigerian public sector in
general. To enhance the understanding of the issue, it is important
tostatethespecificareasofthepaper,whichinclude:
i. Toexaminetheconceptoffraud.
ii. Provide from the literature, the contribution financial records
have in combating fraud and other economic and financial
crimesintheNigerianpublicsector.
iii. To provide ways for fine turning effective strategies of
improvinglocalgovernmentsinthedischargeoftheirduties
andfunctionseffectivelytoitscitizens.
iv. Finally to contribute the researchers quota to existing
knowledgeonthestudy.

ReviewofLiteratureandTheoreticalFramework
Thesuccessofdemocraticgovernance, minimallypresupposesthe
existence of three essential elements: transparency, accountability,
and equality. Transparency denotes free access to governmental
political and economic activities and decisions. Accountability
entails a state of being held responsible, by both its people and its
elected bodies, for its choices and actions. And the concept of
equality [includes] citizens being treated equally under the law, as
well as some degree of equal political participation among them in
their own governance (Shende and Bennett, 2004). Calls for


20

transparency, accountability, and equality have emerged in
developingcountries,withcitizenssummoningtheirgovernmentsto
reveal their incomes and expenditures, as well as strategies and
ambitions. This further strengthens the need for accurate record
keeping in the discharge of government activities. In the Nigerian
publicsector,thiscallisinitspeaktodemandforaccountabilityand
responsiblegovernmentatalllevels

FinancialRecords
All activities of local government aretranslatable in financial terms;
from the revenues accruable and all expenditure incurred, there is
the need to therefore keep accurate and financial records of all
theseactivities.

Financial records are records relating to the receipt, management,

anddisbursementofallfundsofanorganisation.Theseinclude,but
are not limited to, receipts, records, minutes of meetings in which
financial decisions are made, bank statements, expense vouchers,
cancelled checks, debit memoranda, receipts and disbursements
journals, etc. These records are basically the instrument through
whichtransactionsaretracedfromsourcepointtoendbeneficiary.

Financial Record keeping on the other hand is an accounting

functionwhichcollatesalldocumentsnecessarywithinaperiodand
professionally maintainsthen.Governments (bothlocal and others)
have a responsibility to provide basic goods and services to its
citizen. Conducting the business of governance involves a number
of business events such as buying equipment, purchasing goods,
receiving revenues from the people, grants, allocations and paying
expenses; wages, salaries etc. In accounting terms, each of these
business events is a transaction. A transaction is the financial
description of each business event. Financial record keeping is
essentially the process of book keeping in accounting; concerned
with the day to day recording of business transaction in books of
original entries (Kumar and Sharma 2001:4). Okwoli affirms this
process as the science of recording business transactions in a
systematic manner so that the exact financial position of the
businesscanbeeasilyascertainedatanytime(Okwoli2007:14).

It is important to recognize that transactions are financial

representationofthebusinessevent,measuredinmonetaryterms.
Abroaderviewisthatbusinesseventscanalsoberecordedinnon-
financialterms,suchasmeasuresofproduct/servicequality, speed


21

of delivery, customer/citizen satisfaction etc. Each transaction is
recordedonasourcedocumentthatformsthebasisforrecordingin
anaccountingsystem.Examplesofsourcedocumentsareinvoices
and cheques. The accounting system, comprises aset of accounts
that summarizes the transactions that have been recorded on
sourcedocumentsandenteredintothespecificaccountingbooks.

FraudDelineated
Corruptionasaffirmedbyseveralauthorsremainsthemajorbaneto
economictransformation(Okonjo-IwealaandOsafo-Kwaako2007).
Corruption exhibits its ugliness through a number of media; fraud
being the top of them all. Fraud may be represented in different
ways; essentially it is more financial in nature than legal. Both
individualsandbusinessescommitmanycriminalactivitiesthatcost
businesses, consumers, government agencies, and stockholders
considerablesumsofmoneyeachyear,whichareallmanifestations
offraud.

Public crime is not new in Nigeria in fact; fraudulent activities have

been a common part of government operations for years. In the
broadestsense,afraudisadeceptionmadeforpersonalgainorto
damage another individual. The specific legal definition varies by
legal jurisdiction (Wikipedia 2008). Defrauding people of money is
presumably the most common type of fraud, but there have also
beenmanyfraudulentactivities.Incriminallaw,fraudisthecrimeor
offenseofdeliberatelydeceivinganotherinordertodamagethem
usually,toobtainpropertyorservicesunjustly(Lozano2006).

Fraudismostoftenthannotconsideredofasavictimlesscrime;on
thecontraryNigeriancitizensareallvictimsofthismenace,whether
directly through our businesses or indirectly as members of the
generalpublicsufferingasaresultofpoorservicedeliveryorprice
inefficiency. Rabiu (2008:12) in agreement with Mahlaba (2004:1)
affirmed that Fraud cost public sector organizations hundreds of
millions of Naira each year. The term fraud is not specifically
definedbylegislationinNigeria:thereforemakesitimpossibletolay
down a hard and fast definition that comprehends fraud in all its
ramifications.

As a legal concept, fraud is a genuine term embracing all

multifarious means, which human ingenuity can devise and which
areresortedtobyanyoneindividualtogetadvantageoveranother
byfalsesuggestionsorbysuppressionoftruth.Itincludesallforms


22

ofcheating,stealing,cunning,andanyunfairwaybywhichanother
personischeatedRabiu(2008).InNigeriawecouldpopularlyrefer
tosuchas419(advancefeefraud).

AccordingtoLorsase,(2004:24).Itisaninternationalperversionof
the truth whether by word or by conduct Fraud is described by
Howard, (1976:5) as that which consist of embezzlement, forgery,
manipulation, misappropriation and falsification of goods, cash and
accounts in view of gaining undue advantage Odusegun
(1998:186)furtheraffirms:thatfraudistheuseofdishonestmeans
toobtainanunjustorillegalmaterialadvantage.

Foranactiontoconstitutefraudthereforetheremustbeadishonest
intentionandtheactionmustbeintendedtobenefittheperpetrator
to the detriment of another person. The frequent setting up of
panels,commissionandcommitteesofinquiriestoprobefraudulent
activities of some public servants at all levels of government in
Nigeria is a testimony to how deeply rooted fraud is in the nations
fabric.

According to Ndibe and Okoye (1998:73) Fraud includes

impersonation,theft,attempttounlawfullyobtain,cheat,dupeother
people. From all the definitions above, fraud then is comprised of
somefundamentalelements:
Thefirstoneispremeditateddeceit.
The second is speculation, a collective term for any
commitment such as embezzlement, defalcation or
misappropriationoffunds.

A case of fraud can be established when a person, through

deception or trick acquires a natural advantage he could not
otherwise have acquired lawfully or through normal process. A
person in a position of trust and responsibility, in defiance of
prescribed standards, breaks the rules to advance his client or his
employer.

LocalGovernmentsandTheirRoles
InafederalsystemlikeNigeria,localgovernmentsareclosertothe
peopleandhencecouldeffectivelyaltersocioeconomicandpolitical
conditions within their jurisdictions. Apart from providing and
maintaining basic infrastructures, local governments can
complement the economic activities of other levels of government
(Ekpo and Ndebbio, 1998:2) There are presently 774 local


23

governmentauthoritiesinNigeria,apresupposedaverageof21per
state spread across six geo-political zones of the country(see
Appendix A). Local government authorities may be established by
the state houses of assembly, and over the years the same forces
that have lobbied more states (i.e. demands by minority
communities or sub-communities for their own homelands), have
createdsimilarpressuresforadditionallocalgovernmentauthorities.
However, the National Assembly is resisting this tendency and the
number of local government authorities may stabilize at not much
higherthanthecurrentnumber.

The functions, structure, composition and finance of local

government are determined by state law within the parameters set
forthinSection7andtheFourthScheduleofthe1999Constitution.
Whilethereissomevariationfromstatetostate,themajorityoflocal
governmentshavebeenestablishedonthepresidentialmodelthe
chairman of the local government authorities is directly elected by
eligible voters in the local government area, and governs with the
assistanceofcouncillorswhoheappointstoheadlocalgovernment
departments.Thelocalgovernmentcouncilisthelegislativearmof
the local government authorities. Members of these councils are
elected from single member wards (i.e. districts). The term of both
the chairman and council of the local government authorities is
currentlythreeyears.

With the return to democratic civil rule in 1999, authority to reform

local government reverted to state governments where some
legislative houses have tried to wrestle supervision over local
governments from the executive arm of government. As a result,
many state governments have passed new local government laws
that have significantly changed the operational rules of local
governance.However,localautonomyisrestrictedbyhigherlevels
of government not only by statute but also by limitations on their
discretion in making and executing their budgets and in control of
their personnel in the form of guidelines having the force of law
periodically issued by state governments as policy. Thus, local
governmentsoperateundertwinsetsofrules,onestatutoryandthe
otheradministrative.Localgovernanceisalsoaffectedpositivelyor
negatively by the effectiveness of necessary administrative
supervision such as the issuance of guidelines for budgeting by
competentauthorityandregularexternalauditofaccountsorlackof
it.

24

The present Local Government system in Nigeria started with the
1976 Local Government reforms which aimed at restructuring the
Local
Government administration in conformity with modern society, and
atbesttomakeNigeriasLocalGovernmentadministrationanideal
in
Africa. By the reform a Local Government unit should have a
populationrangeof150,000to800,000.Thereformfocusesonthe
administration of the public at the grassroots level where the
majorityofthepopulationofNigerialies.Thoughthereformstarted
in1976,itpassedthroughvariousstagesofdevelopmentintermsof
scope of operation, functions and general administration. Some of
theaimsofthereformare:
(a) The desire to extend the principle of Federalism to its
logical conclusion, by bringing the government to the
grassrootslevel.
(b) Uniformity of local Government administration in all the
LocalGovernmentCouncilsoftheFederationofNigeria.

ThesecondphaseoftheLocal Governmentreformsistheelection
ofthe1stExecutiveChairmaninalltheLocalGovernmentCouncils
of Nigeria and the granting of autonomy to each of these Local
Government Councils in 1988. Thus Local Governments, which
used to be an appendage of the defunct Ministry of Local
Government, has now become a true 3rd tier of government in
Nigeria. In this connection, one can indeed declare that Nigeria
operates three tiers of Government; Federal, State and Local
Governments. Local governments are development-oriented and
social service delivery organisations whose functions are located
withintheframeworkofnationalandstatepolicies.

TheFunctionsofLocalGovernment
The functions and responsibilities of the Local Government
administration are generally to assist in maintaining law, order and
goodgovernmentwithintheareaofitsauthority.

AnelectedcouncilismadeupoftheChairmanandCouncillors,who
areelectedbymembersofthecommunitythroughdirectballotand
on a non-party basis. The Federal Government attaches great
importance to the Local Government as an instrument of
development and a training ground for administration. To this end,
the Government has approved that, in general, the functions which
theLocalAuthoritiesaretoperformshouldbethosewhich:


25

i. Requiredetailedlocalknowledgeforefficientperformance;
ii. Successdependsoncommunityresponsivenessand
Participation;
iii. Are of a personal nature requiring the provision of amenities
closetowheretheindividualsaffectedliveandinwhichthe
significant use of discretion and understanding of
individualsisneeded.

TheResponsibilitiesofLocalGovernments
Basedontheabovefunctions,otherresponsibilities wereapproved
by the Federal Military Government on the findings and
recommendations of the Committee that reviewed Local
GovernmentAdministrationinNigeria:
i. Responsibility for basic environmental sanitation and other
aspectsofpreventivehealthservices;
ii. Administration of maternity centres, dispensaries and leprosy
clinicsandHealthCentres;
iii. Constructionandmaintenanceofroadsanddrains,excluding
federalandstateroads;
iv. Jurisdiction over local inland waterways not designated as
internationalwaterways;
v. Ruralwatersupplyandextensionofurbanwatersupply;
vi. Construction,andmaintenanceofprimaryschools;
vii. Agricultureandveterinaryextensionservices;
viii. TownPlanning;
ix. Careofmarkets,motorparks,andgardens;
x. Maintenanceoflawandorder;and
xi. Afforestation.

TheLocalGovernmentshould,inaddition,provide:
a. Inspectionofmeatandabattoirs
b. Nursery,primaryandadult-education
c. Informationandpublicenlightenment
d. Scholarshipsandbursaries
e. Publiclibrariesandreadingrooms
f. Agricultural and animal health extension services and
veterinaryclinics.
g. Fireservices
h. Lightinganddrainage
i. Supportforartsandculture
j. Controlofpollution
k. Controlofbeggarsandprostitution,
l. Homesfordestitute,theinfirmandorphans


26

m. Publicutilitiesincludingroadandwatertransport
n. Publichousingprogrammes
o. Regulationandcontrolofbuildings
p. Townandcountryplanning
q. Operationsofcommercialundertakings
r. Controloftrafficandparking
s. Pipeseweragesystems

Finally, Local Government authorities now have the discretionary

power to plan for the development of its area of jurisdiction. With
these enormous responsibilities and functions the local
governments are saddled with; all avenues must be explored to
combat fraud and corruption which stands between the local
governmentsandthesuccessoftheirgoals.

CombatingFraudinLocalGovernments:theroleof
FinancialRecords
As affirmed, above the ills of fraud and corruption in the
development of local areas cannot be overemphasized. As a way
out of this danger threatening the development of local areas;
appropriatefinancial(accounting)recordisonesurewaytocurbing
the menace. Fraud as a process requires two major variables to
successfullythrive:
theintentiontocarryouttheact,and
therightopportunity.
The latter is where the role of financial records comes to play. It is
commontofindpublic office holderswith huge desire to perpetrate
fraud; but intention alone is not a sufficient ground for fraud or
corruptpracticetooccur.Themostimportantofthesetwovariables
istheopportunitycreated.Infactevenwheretheintentionforfraud
is absent, an opportunity created could incite the desire to commit
anactoffraud.

Created opportunity here refers to administrative and accounting

loopholesexistingandnoticedbytheperpetrator.Opportunitiesare
created basically as results of poor or inadequate financial records
to capture every business transaction of the government in full
details. Curbing fraud in Nigerian Public sector therefore will need
full financial documentationof all revenue andexpensesrelatingto
the day to day activities of the government. Adequate financial
recordshavethecapacityofcurbingandinthelongruneliminating
fraudinthefollowing;


27

i. ensuring efficient conduct of governments business and
preventswastages
ii. minimisingtheoccurrenceoffraudanderrororirregularities
iii. Protectingassetsagainstimproperdisbursements.
iv. Assuring a high degree of accuracy and dependability of all
thefinancialandoperatinginformation.
v. Judging operating efficiency and highlighting area of
weaknesses.
vi. Above all these measures, the adherence to established
policiesandproceduresofthegovernment;isonlyattained
throughfinancialrecordkeeping.

In summary, the adequacy of financial records has the capacity of

creating Accounting controls: which is concerned with the controls
related to accounting systems i.e. checking transactions as per the
prescribedprocedures(dueprocess)andsafeguardingtheassetsof
local government. Basically accounting control comprises of the
following:
Budgetingcontrol
Standardcostinganddeviationanalysis
Internalcheck
Internalaudit
Bankreconciliationand
Self-balancingetc.
Financial records if properly used in the discharge of local affairs
holds the capability of reducing fraud in local government and the
publicsectoraswhole.

Methodologyofthestudy
The study was carried out basically on the theoretical
framework of thenature offinancial records in curbing fraud in
Nigerian local governments. However all the data used was
secondaryinnatureandtheiranalysiswasbasedondeductive
statistics; which merely explains the features and
characteristics of the data without necessarily making
inferentialjudgement.

DiscussionofFindings
FromthedataexamineditisobviousthatfraudinthePublicsector
remainedintheincrease,withthehighestnumberofreportedcases
betweenSeptember2002toOctober2003hittingatotalnumberof
439 cases inclusive of those reported, treated and still under


28

investigation by the commission (see Appendix C). By the end of
2004 a total number of 104 persons were charged to court on
accountofseveraloffencescommittedagainstthenation.Thisisin
addition to the other cases being pursued by the other anti-graft
agencies. As at 2006 the Economic and Financial Crimes
Commission (EFCC) made well over 56 convictions on corruption,
money laundering, and related offences. With assets well over $5
billion (approximately 600 billion) frozen and seized from corrupt
officials, their agents and cronies (Ribadu 2006). The most
worrisome of these findings is the fact that all the cases of public
fraud had all tricking effect to local governments of the nation. A
further analysis showed that the number of cases reported and/or
referred to commission by other anti-graft agencies had the North
Central recording the highest cases of fraud among public office
holders with an alarming rate of 196 cases in 2004 only and an
averageof141casesannum(seeAppendixB).

RecommendationsandPolicyIssues
Totheleavetheseedoffraudandcorruptpracticestogrowbeyond
thelevelitisnowistoallowevilovercomegood.Localgovernment
foritspeculiarnaturetothedevelopmentofanation,especiallyone
as Nigeria must be given rapt attention on the issue of fraud. As a
followupthereforeontheuseofrecordtocurbtheissueoffraudin
Local governments in Nigeria, the following recommendations and
policiesmustbestrengthenedandestablishedinlocalgovernments
wheretheydonotexist.
i. All transactions involving cash and non-cash financial event
must be recorded in the officially designated book, in
compliance with the double entry requirement of
accounting.
ii. Financial and accounting operations must be separated i.e.
the handling of cash and the recording of the movement
thereofshouldbedonebydifferentpersons.
iii. Responsibility for the performance of jobs must be clearly
defined-toavoidoverlappingandconfusingroles.
iv. Rotationprinciplerelatingtotransferofanemployeefromone
job to another should be an inflexible guiding rule. This is
an effective safeguard against collusion and is recognised
asimportantcannonofsoundpublicorganisation.
v. Clear and well defined rules should be laid down and
practicallyfollowed.


29

vi. Defined disciplinary measures must be strictly adhered to as
deterrent to any officer, involved in fraudulent practices
from the local government point to other levels of
government.
vii. Propercounterfoilorduplicatereceiptbooksmustbeusedfor
all monies received and vouchers obtained for every
payment.
viii. Authorisationmustbeproperlydonebydesignatedperson.
Approvals gotten from decision of meetings must be
accompaniedwiththeminutesofmeetingwherenecessary
toaffirmauthenticity.
ix. The lessons of e-payments be introduced and adhered to at
localgovernmentlevels.

Conclusion
Fraud has done enough harm to the lives and businesses of the
average Nigerian. No delay should be entertained in curbing and
possibly bringing it to an end. Financial record keeping, though a
major instrument in the process of cracking the ills of fraud, is
certainly not the only mechanism required to permanently put an
end to the problem. A conscious effort of all policy makers is
requiredinthefightagainstfraud.

The need for the political will of leaders must be of greater impact
today if the fight against fraud must succeed. Defined cases of
corruption and fraud must not be treated with kid gloves as in time
past. More to these emphases must be on equal scale of
prosecutiontoall offenders, withoutfear orfavour. Finally, the new
policy of the federal government on e-payment can be effectively
duplicatedatlocallevelstoreducetheincidencesoffraud,through
lossofaudittrail.

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32

AppendixA
Characteristics of Nigerian States and Number of Local Governments
Name of State Date of Foundation Geo-Political Zone No. of LGAs
Abia 1991 South-East 17
Adamawa 1976 North-East 21
Akwa-Ibom 1987 South-South 31
Anambra 1991 South-East 21
Bauchi 1976 North-East 20
Bayelsa 1996 South-South 32
Benue 1976 Middle-Belt 23
Borno 1967 North-East 27
Cross River 1967 South-South 18
Delta 1991 South-South 25
Ebonyi 1996 South-East 13
Edo 1963 South-South 18
Ekiti 1996 South-West 16
Enugu 1946 South-East 17
FCT 1976 -- 6
Gombe 1996 North-East 10
Imo 1976 South-East 27
Jigawa 1991 North-West 27
Kaduna 1946 North-West 23
Kano 1976 North-West
Katsina 1991 North-West 34
Kebbi 1991 North-West 21
Kog 1991 Middle-Belt 21
Kwara 1967 Middle-Belt 16
Lagos 1976 South-West 20
Nasarawa 1996 Middle-Belt 13
Nger 1976 Middle-Belt 25
Ogun 1976 South-West 20
Ondo 1987 South-West 18
Owun 1991 South-West 30
Oyo 1946 South-West 33
Plateau 1967 Middle-Belt 17
Rivers 1967 South-South 23
Sokoto 1976 North-West 23
Taraba 1996 North-East 16
Yobe 1991 North-East 17
Zamfara 1996 North-West 14
Source: Steven et al (2001)








33

AppendixB
ReceivedpetitionsaccordingtoGeo-politicalZones
Year North
East
North
Central
North
West
South
East
South
South
South
West
Total
2001 9 81 17 28 47 82 264
2002 14 144 24 48 47 88 365
2003 11 129 19 45 73 90 367
2004 15 196 21 39 66 114 451
2005 15 154 26 56 67 81 399
Source:ICPCProgressReport2005

DistributionofCasesReferredtothecommissionbythe
Different
Geo-politicalZones
0
50
100
150
200
250
2001 2002 2003 2004 2005
North East
North Central
North west
South East
South South
South West

34

AppendixC
SummaryofPetitionsreferredforinvestigationtotheCommission
Period Number of
Petitions Fully
Investigated
Number of
Petitions
Under
Investigated
Number of
Petitions
Rejected
Total
Oct 00 to Sept
01
11 9 Nil 20
Oct 01 to Sept
02
19 139 27 185
Oct 02 to Sept
03
17 335 87 439
Oct 03 to Sept
04
16 292 19 327
Oct 04 to Sept
05
17 187 5 209
2006* 17 314 53 384**
Source:ICPCProgressReport2005
*Basedonestimationfortheperiodinquestion
**Basedonestimationforthetotalinquestion

NumberofCaseTreatedbyICPCinsomeyears
0
50
100
150
200
250
300
350
2001 2002 2003 2004 2005 2006
No. P. F. I.
No. P. U. I.
No. P. R.
Source:IndependentCorruptPracticesandOtherRelatedOffencesCommission(ICPC)ProgressReport
2005.

Key:
No.P.F.I.: TheNumberofPetitionsFullyInvestigated
No.P.U.I.: TheNumberofPetitionsUnderInvestigation
No.P.R.: TheNumberofPetitionsRejected