Request for Application (RFA) from Consultants – Assessment of Nigeria’s Legal and Institutional Framework for Addressing Illicit Financial Flows
Background and Context
Illicit Financial Flows (IFFs) remain a major obstacle to Nigeria’s development, fiscal sustainability, and governance outcomes. They manifest through tax evasion and avoidance, corruption, procurement-related abuses, trade mis-invoicing, money laundering, and illicit capital movements—draining public resources needed for social and economic development.
Nigeria has put in place a range of laws, institutions, and policies to combat IFFs, including anti-corruption, anti-money laundering and counter-terrorism financing (AML/CFT), tax administration, customs, public procurement, asset recovery, and transparency frameworks. Key institutions include the EFCC, ICPC, Nigerian Financial Intelligence Unit, Federal Inland Revenue Service (Nigeria Revenue Service), Nigeria Customs Service, Bureau of Public Procurement, Code of Conduct Bureau, Office of the Auditor-General for the Federation, and the Judiciary, among others.
However, enforcement gaps, weak coordination, limited transparency, and capacity constraints continue to undermine effectiveness. Civil society organisations and journalists play a critical complementary role by monitoring public institutions, analysing data, conducting investigations, and supporting accountability processes. Yet, access to simplified, practice-oriented analysis of the legal and institutional framework remains limited.
This research will therefore generate a policy-relevant and training-oriented report that strengthens the ability of CSOs and journalists to engage constructively and contribute to government efforts to curb IFFs, support investigative journalism, and promote accountability.