An Analysis of Asset Declaration Obligations Under the Code of Conduct Bureau

Contributor: Oby Umeh Esq

INTRODUCTION

In Nigeria, the Code of Conduct Bureau (CCB), established by the constitution, plays a crucial responsibility in upholding strong ethical principles within governmental affairs^[1]. Central to its mandate is the meticulous review of asset declarations submitted by public officers and the initiation of legal actions through the Code of Conduct Tribunal in cases of breaches. Embedded in Part 1 of the Fifth Schedule of the 1999 Constitution, the Code of Conduct mandates that public officers steer clear of scenarios where personal interests may intersect with official responsibilities. This framework aims to uphold exemplary ethical conduct in government operations, ensuring that public officers consistently adhere to the highest public morality and accountability standards.

CONSTITUTIONAL PROVISION ABOUT ASSETS DECLARATION BY PUBLIC OFFICERS IN NIGERIA.

The Fifth Schedule of the 1999 Constitution establishes the Code of Conduct for public officers, aiming to uphold integrity and prevent conflicts of interest within the government. Central to this mandate is the requirement for public officers to declare their assets, a critical measure to foster transparency and accountability in public service.

Section 11 of the fifth schedule of the Constitution imposes a mandatory asset declaration obligation on public officers, which states^[2]:

1. “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: –
   1. at the end of every four years; and
   2. 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.

1. 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.
2. Any property or assets acquired by a public officer after any declaration required under this Constitution and which is not fairly attributable to income, gift, or loan approved by this Code shall be deemed to have been acquired in breach of this Code unless the contrary is proved.”

This constitutional provision outlines 3 key points for assets declaration under the Constitution which include:

• • • 1. Timing of Declaration (Section 11 (1) of the fifth schedule CFRN 1999):
• Initial Submission: Public officers must submit a written declaration of all properties, assets, and liabilities, including those of their unmarried children under the age of eighteen, within three months of the enforcement of this Code or upon taking office.
• Periodic Updates: Declarations must be updated at the end of every four years and at the end of their term of office^[3].
  • • 1. Truthfulness and Verification (Section 11 (2) of the fifth schedule CFRN 1999):
• Any false statements in the declarations, as determined by an authorized authority, will be considered a breach of the Code^[4].
  • • 1. Acquisition of Assets (Section 11 (3) of the fifth schedule CFRN 1999):
• Any assets acquired by a public officer after the required declaration that cannot be attributed to approved income, gifts, or loans will be considered acquired in breach of the Code unless proven otherwise.

Additionally, the Constitution mandates compliance with the Code of Conduct for public officers in the civil service at both federal and state levels through sections 172 and 209^[5].

Section 52(1) requires members of the Senate or House of Representatives to declare their assets and liabilities before assuming office, alongside subscribing to oaths of allegiance and membership^[6]. Similarly, section 94(1) mandates members of State Houses of Assembly to fulfil analogous obligations^[7].

Section 140(1) stipulates that the President-elect must declare assets and liabilities before commencing duties, with similar requirements applicable to the Vice President^[8]. Section 185(1) similarly mandates Governors and Deputy Governors to declare assets and liabilities before assuming office.

The Constitution further provides a mechanism for addressing false information in asset and liability declarations under Section 18 of the Fifth Schedule. This section states that if the Code of Conduct Tribunal finds a public officer guilty of violating the Code of Conduct, it shall impose punishments as specified in sub-paragraph (2) of this section and any other penalties prescribed by the National Assembly.

Specifically:

1. The Tribunal may impose sanctions such as vacation of office or seat in a legislative house, disqualification from legislative membership or holding public office for up to ten years, and seizure and forfeiture of any property acquired through abuse or corruption of office.
2. These sanctions are applicable alongside penalties under criminal law for related offences.

These constitutional provisions emphasize the importance of public officers disclosing their assets and liabilities, aimed at combating corruption and illicit acquisition of wealth among political officeholders in Nigeria

OBJECTIVES AND RATIONALE BEHIND ASSETS DECLARATION:

According to the Code of Conduct Bureau and Tribunal Act, Section 2 of the Act states:

“The aims and objectives of the Bureau shall be to establish and maintain a high standard of morality in the conduct of government business and to ensure that the actions and behaviour of public officers conform to the highest standards of public morality and accountability”. 

These objectives are underpinned by the following rationales: public trust, corruption prevention, efficient governance, and legal compliance^[9].

• • 1. Public Trust
• Objective: The Bureau aims to foster trust between the government and the public by maintaining high moral standards.
• Rationale: Ethical governance is essential for public confidence and the proper functioning of democratic institutions. When public officers act with integrity, it enhances the credibility of government operations, which is crucial for maintaining the support and confidence of the citizenry.
  • 1. Prevention of Corruption
• Objective: Ensuring that public officers’ actions conform to high standards of public morality and accountability.
• Rationale: Conformity to these standards helps prevent corruption, abuse of power, and misconduct. This ensures that public resources are used efficiently and for the benefit of society. Holding public officers accountable is crucial for maintaining public trust and ensuring that government actions are in the best interest of the public.
  • 1. Efficient Governance
• Objective: Ensuring that government operations are conducted ethically and transparently.
• Rationale: Conformity to high ethical standards ensures the efficient use of public resources. This objective is crucial for the effective delivery of public services and the overall functioning of government, as it promotes responsible management and operational efficiency.
  • 1. Legal Compliance
• Objective: Holding public officers accountable to the law and ethical standards.
• Rationale: Ensuring legal compliance helps avoid legal issues and upholds the rule of law. It is vital for maintaining order and justice within the public sector, ensuring that all actions are conducted within the framework of established legal and ethical guidelines.

KEY PROVISIONS OF THE CODE OF CONDUCT BUREAU AND TRIBUNAL ACT.

The Code of Conduct Bureau and Tribunal Act, effective from January 1st, 1991, formally institutes the Code of Conduct Bureau (CCB) and the Code of Conduct Tribunal (CCT). This legislation is organized into three principal parts: the Code of Conduct Bureau, delineating its establishment and operational mandates; the Code of Conduct Tribunal, specifying its composition, powers, and procedural frameworks; and miscellaneous provisions, encompassing various administrative and interpretive aspects. The Act is supplemented by three schedules facilitating the administration of its provisions.

The key provisions of the Code of Conduct Bureau and Tribunal Act are:

Part I: Code of Conduct Bureau

Section 1 – Establishment of the Code of Conduct Bureau: Establishes the Code of Conduct Bureau (CCB) consisting of a chairman and nine members appointed by the President and confirmed by the Senate, mandated to uphold government morality and ensure public officer accountability^[10].

Section 2 – Aims and Objectives of the Bureau: Sets the objective of maintaining high moral standards in government operations and ensuring public officers adhere to ethical conduct and accountability^[11].

Section 3 – Functions of the Bureau: Outlines the responsibilities of the Bureau, which include receiving, verifying, and retaining asset declarations from public officers, ensuring compliance with declaration requirements, and addressing non-compliance through referrals to the Code of Conduct Tribunal^[12].

Section 5 – Conflict of Interest with Duty: Prohibits public officers from engaging in activities where their personal interests conflict with their official duties^[13].

Section 15 – Declaration of Assets: Requires public officers to submit written declarations of their assets, liabilities, and those of their spouses and unmarried children under twenty-one years old at specified intervals^[14].

Part II: Code of Conduct Tribunal

Section 20 – Establishment of Code of Conduct Tribunal: Establishes the Code of Conduct Tribunal (CCT) consisting of a chairman and two members, with the chairman being a qualified judge appointed by the President upon the recommendation of the National Judicial Council^[15].

Section 23 – Powers of the Tribunal: Empowers the Tribunal to impose penalties on public officers found guilty of breaching the Act, including removal from office, disqualification from holding public office, and forfeiture of unlawfully acquired assets, with decisions subject to appeal at the Court of Appeal.^[16]

Section 24 – Rules of Procedure: Specifies the procedural guidelines for conducting prosecutions before the Tribunal, managed by the Attorney-General of the Federation or authorized officers, and provides for the issuance of search warrants under certain circumstances^[17].

Part III: Miscellaneous

Interpretation: Defines essential terms used in the Act to clarify their meanings, including terms related to the Code of Conduct Bureau, Tribunal, public officers, and functions.

Short title: Designates the Act for citation as the Code of Conduct Bureau and Tribunal Act, ensuring clarity and ease of reference in legal contexts.

First Schedule:

This provides a form (CCB.1) for assets declaration by public officers, detailing various categories of assets including cash, landed property, movable property, property outside Nigeria, government securities, and others. The form requires the declaration of assets for the declarant, their spouse(s), and children.

Second Schedule:

Lists the categories of public officers to whom the Act applies, which includes the President, Vice-President, legislators, judges, ministers, heads of military and police, civil servants, ambassadors, and others.

Third Schedule:

Outlines the Rules of Procedure for the Code of Conduct Tribunal, covering aspects such as commencement and conduct of trial, plea procedures, presentation of cases, defence, witness summons, local inspections, forms, application of criminal procedure, and interpretation^[18].

Conclusion

The Code of Conduct Bureau remains steadfast in its dedication to upholding the utmost standards of public morality and accountability among public officers. As Nigeria progresses towards enhanced transparency and ethical governance, the indispensable role of the CCB is essential in safeguarding the integrity of public service and reinforcing the bedrock principles that underpin the nation’s democratic ideals. This commitment to ethical governance is not merely a legal obligation but a vital necessity for fostering and maintaining public trust in Nigeria’s democratic institutions.

1. Ede, Hyacinth Sunday, Abdullahi Mohammed Ph.D Assessment of Public Perception on the Performance of the Code of Conduct Bureau and Tribunal in Combating Corruption in the Nigeria Public Service mailto:https://keffi.nsuk.edu.ng/server/api/core/bitstreams/f9de126a-b45c-40ab-8ac0-831d54a79739/content?subject=https://keffi.nsuk.edu.ng/server/api/core/bitstreams/f9de126a-b45c-40ab-8ac0-831d54a79739/content accessed 18th October 2024 ↑
2. Section 11 of the fifth schedule of Constitution ↑
3. Section 11 (1) of the Fifth Schedule of the Constitution ↑
4. Section 11(2) of the Fifth schedule of the Constitution ↑
5. Section 107 of the Constitution ↑
6. Section 52 of the Constitution ↑
7. Section 94 of the Constitution ↑
8. Section 140 of the Constitution ↑
9. Section 2 of Code of Conduct Bureau and Tribunal Act ↑
10. Section 1 of the Code of Conduct Bureau and Tribunal Act ↑
11. Section 2 of the Code of Conduct Bureau and Tribunal Act. ↑
12. Section 3 of the Code of Conduct Bureau and Tribunal Act ↑
13. Section 5 of the Code of Conduct Bureau and Tribunal Act ↑
14. Section 15 of the Code of Conduct Bureau and Tribunal Act ↑
15. Section 20 of the Code of Conduct Bureau and Tribunal Act ↑
16. Section 23 of the Code of Conduct Bureau and Tribunal Act ↑
17. Section 24 of the Code of Conduct Bureau and Tribunal Act ↑
18. Third Schedule Code of Conduct Bureau and Tribunal Act ↑