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Nigeria

2008   |  2007  |  2006  |  2005  |  2004  |  2003  |  2002  |  2001  |  2000  |  1999

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Summary

• Signaler couverte de données à partir 2006-08.

• The 2011 report is easier to read and follow than its predecessors. Unfortunately some problems with data availability persist.
• The report contains a large amount of data, but too often figures are are provided for companies or for government, and not for both. This limits the potential to see discrepancies or conduct a reconciliation.
• The report has unusually detailed information on calculation of certain revenue streams and on the different contracts relevant to each stream.
• The report provides detailed physical product transfer data disaggregated by field (though no total production numbers). This is particularly useful because Nigeria receives substantial in-kind payments.
• Audit requirements cover both government and companies and are clearly stated in the report.
• Nigeria scores poorly for timeliness.
• The industry regulatory agency failed to provide a comprehensive list of companies that should be included in the report, which forced the reconcilers to create the list from scratch.

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Commodity	EITI Production Volumes	Units	Indep. Source Production Volumes	Units	Price from EITI Report	Per Unit	Indep. Reference Price	Per Unit	Total Company Payments	Total Gov't Receipts	Notes
Oil		bbls	774,456,000	bbls 1		$/bbl	101.43	$/bbl 2
Gas		m3	35,000,000,000	m3 1		$/m3	0.33	$/m3 1

Indicateurs de qualité des Rapport
1. Régularité
a) score	0.38
b) total reports / implementing years	3/8
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	3
3. Matérialité
Report clearly defines a materiality threshold.	Non
4. Fiabilité des données
Report contains audited data from:
a) companies	Oui
b) government	Oui	Eiti template data audited by auditor general
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	Oui
b) taxes	Oui
c) surface, rental or license fees	Oui
d) bonuses	Oui
e) state-owned enterprise (SOE) payments	Oui
f) Report covers all extractive sector companies.	Yes	Government failed to provide a list of companies. The list compiled by the reconciler appears complete.
g) Report states the price of any product received or sold by government.	Non
h) Report states the quantity of resources produced.	No
6. Écarts
Report contains:
a) information on the cause of revenue discrepancies.	Oui	In several cases, report data cannot be reconcilled because only company or government data is presented.
b) reconciled data following the correction of discrepancies.	Oui
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	Oui
8. Désaggrégation
Report provides financial data on individual:
a) companies	Oui
b) revenue streams	Oui
c) projects	Non	Detailed production data.
d) commodities	Non
9. Compréhensibilité
Report contains:
a) a summary with key findings and revenue totals	Oui
b) clear indication of what currencies and units of measurement are used	Oui
c) written explanation of key findings and recommendations	Oui	Detailed reccomendations for improving data reliability and efficiency of the reconcilliation.
d) a clear definition of terms	Oui
10. Accessibilité
Report is available:
a) in at least one official language	Oui
b) on a government website	Oui
Related Indicators
Revenue Watch Index, 2010	46.5
Corruption Perception Index, 2010	134
Open Budget Survey, 2010	18/178

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