ARRANGEMENT OF SECTIONS
- Establishment of the Public Accounts Implementation Tribunal.
- Membership of the Tribunal.
- Appointment of Secretary to the Tribunal.
- Powers of the Tribunal.
- Power of Tribunal to confirm or vary decision of Public Accounts Committee.
- Powers of the Tribunal at the hearing.
- Appeal from the decision of the Tribunal, etc.
- Recovery of funds or property by enforcement officers.
- Power of Chairman to issue summons, etc.
- Penalty for failing to gi ve evidence.
- Order in relation to any property or matter considered by the Tribunal.
- Appearance of counsel.
- Indemnity of members.
- Short title.
An Act to establish the Public Accounts Implementation Tribunal among other
things to recover from public officers, contractors or companies, government
funds or property found by the Public Accounts Committee to have been mis-
appropriated or to be due to the government of the Federation.
[1990 No. 34.]
[10th October, 1990]
- Establishment of the Public Accounts Implementation Tribunal
There is hereby established a body to be known as the Public Accounts Implementa-
tion Tribunal (in this Act referred to as “the Tribunal”).
- Membership of the Tribunal
(1) The Tribunal shall consist of the following members, that is-
(a) a retired Judge of a superior court of record who shall be the Chairman;
(b) a representative of the Attorney-General of the Federation and Minister of Jus-
(c) a superior police officer not below the rank of a Commissioner to be nominated
by the Inspector-General of Police;
(d) a representative of the Auditor-General for the Federation; and
(e) a representati ve of the Accountant-General of the Federation.
(2) The Chairman and members of the Tribunal shall be appointed by the President.
- Appointment of Secretary to the Tribunal
There shall be appointed by the President a Secretary to the Tribunal who shall be an
officer in the public service of the Federation.
4. Powers of the Tribunal
The Tribunal shall have the following functions, that is—-
(a) to examine the reports and recommendations of the Public Accounts Commit-
tee which shall be referred to the Tribunal, from time to time, by the President;
(b) to initiate any appropriate steps which in the opinion of the Tribunal shall en-
sure that the various Ministries and Extra-Ministerial Departments of the gov-
ernment of the Federation recover from any officer, contractor, corporate body
or any person whatsoever any misappropriation of Government funds or prop-
erty which have been investigated and found due to the government of the Fed-
eration by the Public Accounts Committee;
(c) to apply any appropriate sanctions against any erring functionaries of Govern-
ment found negligent on the recommendation of the Public Accounts Commit-
(d) at its discretion, to refer to the Federal High Court any case, criminal or civil,
involving loss of Government funds or property, for speedy trial and determi-
(e) to report back to the President any decision or action taken on any of the mat-
ters contained in the report and recommendations of the Public Accounts
5. Power of Tribunal to confirm or vary decision of Public Accounts Committee
(1) After examining the reports of the Public Accounts Committee as stated in sec-
tion 4 (a) of this Act, the Tribunal shall have the power to consider the recommendations
of the Public Accounts Committee and make any such order which the Tribunal considers
appropriate in the circumstances.
(2) Where the Tribunal decides to alter the decision of the Public Accounts Commit-
tee, and where such variation or alteration may affect the proprietary interest of any com-
pany or person who has been found liable by the Public Accounts Committee, then, and in
such case, the company or the person concerned, shall be given a fair hearing by the Tri-
6. Powers of the Tribunal at the hearing
At a hearing under subsection (2) of section 5 of this Act, the Tribunal may exercise
any of the following powers–
(a) require any person to produce before it any books, documents or records as it
may deem necessary or desirable;
(b) summon before it any person affected by such order and hear him or receive
necessary representations from such person or his counsel, as the Tribunal may
deem necessary or desirable;
(c) in pursuance of paragraph (b) of this section, admit any evidence, whether
written or oral, which would assist the Tribunal to come to a just decision in
the matter before it;
(d) do such other things as are necessary and expedient for the full discharge of its
functions under this Act.
- Appeal from decision of the Tribunal, etc.
(1) An appeal shall lie from the decision of the Tribunal to the Court of Appeal.
[1999 No. 62.]
(2) Any such decision of the Tribunal or the Court of Appeal shall, where necessary,
be communicated to the appropriate Ministry or department for enforcement.
- Recovery of funds or property by enforcement officers
Without prejudice to section 7 (2) of this Act, any decision of the Tribunal for the re-
covery of any amount or property shall, where the Tribunal deems appropriate, be re-
ferred to a team of enforcement officers who are hereby authorised to enforce any such
order of the Tribunal.
9. Power of Chairman to issue summons, etc.
All summonses, subpoenae and other processes, as may be deemed necessary and ex-
pedient for the proper and efficient performance of any of the Tribunal’s functions, shall
be signed by the Chairman.
10. Penalty for failing to give evidence
Any person who, after service on him of a summons from the Tribunal-
(a) fails to attend either as a witness or as a party; or
(b) fails to produce any book, document or any other thing in his custody or pos-
(c) fails, refuses or neglects to answer any question put to him by or with the con-
currence of the Tribunal,
shall be guilty of an offence and liable on summary conviction to a fine of N500 or to
imprisonment for a term of one month.
11. Order in relation to any property or matter considered by the Tribunal
The Tribunal may, after due investigation, make any order for the refund of any sum
of money against any person who has occasioned a loss or is responsible for any loss of
public funds or property or is in any other way concerned with the loss of any public
funds or property and the Tribunal may further order that the property or any assets of
such person be charged with the payment of such amount due to the Government:
Provided that before the Tribunal makes any order under this section it shall give
the person concerned an opportunity of fair hearing including making representations
12. Appearance of counsel
Any person whose conduct or affairs are the subject of the recommendation of the
Public Accounts Committee or who is in any way implicated, connected or concerned in
the recommendation of the Public Accounts Committee shall be entitled to appear before
the Tribunal in person or be represented by counsel and shall be given a fair hearing by
13. Indemnity of members
No members of the Tribunal shall be liable to any action or suit for any thing done or
said by him as a member of the Tribunal during any proceedings of the Tribunal.
In this Act, unless the context otherwise requires–
“accounts of the Federation” has the meaning assigned to it in the Constitution of
the Federal Republic of Nigeria 1999;
“enforcement officers” includes the Nigeria Police and other security agents or any
other organisation of the Government of the Federation as the President, may, from time
to time, designate as such;
“member” includes the Chairman of the Tribunal;
“Public Accounts Committee” means the committee established under the Public
Accounts Committee Act;
“superior court of record in Nigeria” has the meaning assigned thereto in the Con-
stitution of the Federal Republic of Nigeria 1999;
“Tribunal” means the Public Accounts Implementation Tribunal established by sec-
tion 1 of this Act.
15. Short title
This Act may be cited as the Public Accounts Implementation Tribunal Act.
No Subsidiary Legislation