A structured directory of NEITI audit reports and records
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Audit records
OIL & GAS Financial Audit Report (1999 - 2004)
Comprehensive financial audit report covering payments and receipts in the oil and gas sector.
OIL & GAS Physical Audit Report (1999 - 2004)
Physical audit validation report covering oil and gas production and flow figures.
OIL & GAS Executive Summary (2006 - 2008)
Executive summary detailing major findings, reconciliations, and recommendations.
OIL & GAS Financial Audit Report (2006 - 2008)
Reconciled oil and gas financial flows, company payments, and government revenues.
OIL & GAS Physical Audit Report (2006 - 2008)
Physical audits, metering gaps, and production volumes analysis.
OIL & GAS Audit Report Appendix (2013)
Detailed data tables and company-level schedules for the 2013 audit.
OIL & GAS Audit Report (2013)
Main reconciliation report covering production, sales, flows, and payments.
OIL & GAS Audit Report (2014)
Full reconciliation report on government revenues and production figures.
OIL & GAS Audit Report (2016)
Comprehensive independent audit report for the 2016 petroleum sector.
OIL & GAS Simplified Report (2021)
Simplified oil and gas report for 2021 with key findings and data.
OIL & GAS Audit Report (2021)
Independent audit report for the 2021 petroleum sector.
OIL & GAS Audit Report (2022)
Independent audit report covering oil & gas company payments and government receipts.
OIL & GAS Industry Audit Final Report (2023)
Final published comprehensive 2023 report released in September 2024.
Final-Report-NEITI-OGA-2023-Final-26-Sept-2024
Final published comprehensive 2023 report released in September 2024.
OIL & GAS Simplified Report (2023)
Simplified oil and gas report for 2023 with key findings and data.
Appendix 1 - Terms of Reference (2022-2023)
Terms of Reference for the 2022-2023 Oil and Gas Audit.
Appendix 2 - Materiality (2022-2023)
Materiality determination for the 2022-2023 Oil and Gas Audit.
Appendix 3 - Inception Report (2022-2023)
Inception Report for the 2022-2023 Oil and Gas Audit.
Appendix 4 - Contextual Report (2022-2023)
Contextual Report for the 2022-2023 Oil and Gas Audit.
Appendix 1 - Terms of Reference (DOCX) (2022-2023)
Terms of Reference for the 2022-2023 Oil and Gas Audit (DOCX).
Appendix 2 - Materiality (DOCX) (2022-2023)
Materiality determination for the 2022-2023 Oil and Gas Audit (DOCX).
Appendix 3 - Inception Report (DOCX) (2022-2023)
Inception Report for the 2022-2023 Oil and Gas Audit (DOCX).
Appendix 4 - Contextual Report (DOCX) (2022-2023)
Contextual Report for the 2022-2023 Oil and Gas Audit (DOCX).
Appendix 5 - Total Crude Oil Production and Lifting
Total crude oil production and lifting data.
Appendix 6 - Total Gas Production and Utilisation
Total gas production and utilisation data.
Appendix 7 - NNPCL Lifting and Sales
NNPCL lifting and sales data.
Appendix 8 - Payment Project Level Reporting 2023
Payment project level reporting for 2023.
Appendix 9 - NUIMS Report 2022 Cash Call (PDF)
NUIMS Report for 2022 Cash Call (PDF).
Appendix 9 - NUIMS Report 2022 Cash Call (DOCX)
NUIMS Report for 2022 Cash Call (DOCX).
Appendix 9 - NUIMS Report 2023 Cash Call (PDF)
NUIMS Report for 2023 Cash Call (PDF).
Appendix 9 - NUIMS Report 2023 Cash Call (DOCX)
NUIMS Report for 2023 Cash Call (DOCX).
Appendix 9 - NUIMS Report 2022 Cash Call (DOCX Alt)
NUIMS Report for 2022 Cash Call (DOCX alternate).
Appendix 9 - NUIMS Report 2023 Cash Call (DOCX Alt)
NUIMS Report for 2023 Cash Call (DOCX alternate).
Appendix 10 - NNPCL Production Importation + Vessels Movement
NNPCL production importation and vessels movement data.
Appendix 11 - Financial Liability FIRS
Financial liability data from FIRS.
Appendix 11 - Financial Liability NUPRC
Financial liability data from NUPRC.
Appendix 12 - GHG 2022 and 2023
Greenhouse gas emissions data for 2022 and 2023.
Appendix 13 - NNPC Road Infrastructure Payments
NNPC road infrastructure payments data.
Appendix 14 - NNPCL PMS Valuation + Price Differential
NNPCL PMS valuation and price differential data.
Appendix 15 - Gender & Employment Analysis 2022
Gender and employment analysis for 2022.
Appendix 15 - Gender & Employment Analysis 2023
Gender and employment analysis for 2023.
Sustainability and Anti-Corruption Policy Reporting (2022-2023)
Sustainability and Anti-Corruption Policy Reporting for the 2022-2023 Oil and Gas Audit.
Appendix 16 - Project Cost Assessment - 2023
Project Cost Assessment appendix for the 2022-2023 Oil and Gas Audit.
Appendix 17 - Additional Supporting Documents (2022-2023)
Additional supporting documents for the 2022-2023 Oil and Gas Audit.
Appendix 18 - Scoping Report (2022-2023)
Scoping Report for the 2022-2023 Oil and Gas Audit.
NSWG Diagnostic Review Framework (2022-2023) - Appendix
NSWG Diagnostic Review Framework for the 2022-2023 Oil and Gas Audit.
Solid Minerals Audit Report (2015)
Independent reconciliation report covering solid minerals revenue and production.
Solid Minerals Audit Report (2016)
Audit report details for solid minerals sector royalties, fees, and exports.
Solid Minerals Audit Report (2016)
Solid minerals audit report for 2016 (DOCX).
Solid Minerals Audit Report (2017)
Validation of production volumes and government revenues in mining.
Solid Minerals Audit Report (2017)
Solid minerals audit report for 2017 (DOCX).
Solid Minerals Audit Report (2018)
Comprehensive independent audit report for the 2018 mining sector operations.
NEITI-SMA-2018-AUDIT-REPORT (2018)
Comprehensive independent audit report for the 2018 mining sector operations.
Solid Minerals Audit Full Report (2018)
Full un-abridged reconciliation report for solid minerals activities.
Solid Minerals Audit Report (2019)
Solid minerals industry reconciliation, production details, and findings.
NEITI-SMA-2019-AUDIT-REPORT (2019)
Solid minerals industry reconciliation, production details, and findings.
Solid Minerals Audit Report (2020)
Detailed reporting of mining payments and receipts for the 2020 calendar year.
NEITI-SMA-2020-AUDIT-REPORT (2020)
Detailed reporting of mining payments and receipts for the 2020 calendar year.
Solid Minerals Audit Report (2021)
Independent audit report tracking royalty and license payments from mining.
Solid Minerals Audit Report (2022)
Reconciled data on solid minerals operators and government receipts.
Appendix 1 - Determination of Materiality (2022-2023)
Determination of materiality for Solid Minerals Audit 2022-2023.
Appendix 2 - Terms of Reference (2022-2023)
Terms of Reference for Solid Minerals Audit 2022-2023.
Appendix 3 - List of Companies That Paid Royalty
List of companies that paid royalty in 2022.
Appendix 4 - List of Companies That Paid ASF
List of companies that paid Annual Service Fee (ASF).
Appendix 5 - Contextual Report
Contextual report for Solid Minerals 2022.
Appendix 7 - MCO Register of Valid Mining Licenses
MCO Register of Valid Mining Licenses.
Appendix 8 - Licenses Transferred, Consolidated or Relinquished
Licenses transferred, consolidated or relinquished in 2022.
Appendix 10 - Mineral Buying Centres
2022 Mineral Buying Centres list.
Appendix 12 - Revised Royalty Rates
Revised royalty rates for solid minerals.
Appendix 13 - MID Mineral Export Schedule
2022 MID Mineral Export Schedule.
Appendix 15 - National Anti-corruption Strategy
National Anti-corruption Strategy document.
Appendix 18-19 - Production by State and Company
Production data by state and company.
Appendix 22 - Correspondence with Non-cooperative Entities
Details of correspondences between IA and non-cooperative entities.
Appendix 23 - Unilaterally Disclosed Federal Government Revenue
Unilaterally disclosed federal government revenue.
Appendix 25 - Beneficial Ownership Information
Beneficial ownership information.
Appendix 26 - Minerals with Standardized Packages
Minerals whose packages are standardized and quantifiable.
Appendix 27 - Minerals with Non-standardized Packages
Minerals whose packages are not standardized and not quantifiable.
Appendix 1 - Determination of Materiality (DOCX) (2022-2023)
Determination of materiality for Solid Minerals Audit 2022-2023 (DOCX).
Appendix 2 - Terms of Reference (DOCX) (2022-2023)
Terms of Reference for Solid Minerals Audit 2022-2023 (DOCX).
Appendix 3 - List of Companies That Paid Royalty (DOCX)
List of companies that paid royalty in 2022 (DOCX).
Appendix 4 - List of Companies That Paid ASF (DOCX)
List of companies that paid Annual Service Fee (ASF) in 2022 (DOCX).
Appendix 6 - Mining Leases issued in 2022 (DOCX)
Mining Leases issued in 2022 (DOCX).
Appendix 6 - Mining Leases issued in 2022 (PDF)
Mining Leases issued in 2022 (PDF).
Appendix 10 - Mineral Buying Centres (DOCX)
2022 Mineral Buying Centres list (DOCX).
Appendix 11 - ASM Cooperatives (DOCX)
List of ASM Cooperatives (DOCX).
Appendix 12 - Revised Royalty Rates (DOCX)
Revised royalty rates for solid minerals (DOCX).
Appendix 13 - MID Mineral Export Schedule (DOCX)
2022 MID Mineral Export Schedule (DOCX).
Appendix 14 - MCO Annual Service Fee Liability Schedule (DOCX)
MCO Annual Service Fee Liability Schedule (DOCX).
Appendix 14 - MCO Annual Service Fee Liability Schedule (PDF)
MCO Annual Service Fee Liability Schedule (PDF).
Appendix 15 - National Anti-corruption Strategy (DOCX)
National Anti-corruption Strategy document (DOCX).
Appendix 16 - List of ASM Corporative (DOCX)
List of ASM Cooperatives (DOCX).
Appendix 24 - Ministry of Solid Minerals Development Guideline on Mineral Titles Application (DOCX)
Ministry of Solid Minerals Development's Guideline on Mineral Titles Application (DOCX).
Appendix 25 - Beneficial Ownership Information (DOCX)
Beneficial ownership information (DOCX).
Appendices Supporting Excel (APPEN.xlsx)
Appendices supporting Excel file.
Solid Minerals Validation Report (2022)
Validation report for solid minerals sector payments released in Dec 2024.
Solid Minerals Audit Report (2023)
Reconciled solid minerals payments, revenues, and production validation.
Solid Minerals Audit Report (2023)
Reconciled solid minerals payments, revenues, and production validation.
Appendix 1 - Determination of Materiality (2022-2023)
Determination of materiality for Solid Minerals Audit 2022-2023.
Appendix 2 - Terms of Reference (2022-2023)
Terms of Reference for Solid Minerals Audit 2022-2023.
Appendix 3 - List of Companies That Paid Royalty
List of companies that paid royalty in 2023.
Appendix 4 - List of Companies That Paid ASF
List of companies that paid Annual Service Fee (ASF) in 2023.
Appendix 5 - Contextual Report
Contextual report for Solid Minerals 2023.
Appendix 6 - Mining Leases Issued in 2023
Mining Leases issued in 2023.
Appendix 7 - MCO Register of Valid Mining Licenses
MCO Register of Valid Mining Licenses.
Appendix 8 - Licenses Transferred, Consolidated or Relinquished
Licenses transferred, consolidated or relinquished in 2023.
Appendix 10 - 2023 Mineral Buying Centres
2023 Minerals Buying Centres
Appendix 12 - Revised Royalty Rates
Revised royalty rates for solid minerals.
Appendix 13 - MID Mineral Export Schedule 2023
2023 MID Mineral Export Schedule.
Appendix 14 - MCO Annual Service Fee Liability Schedule
MCO Annual Service Fee Liability Schedule.
Appendix 15 - National Anti-corruption Strategy
National Anti-corruption Strategy document.
Appendix 19 - Production by State and Company
Production by state and company
Appendix 22 - Correspondence with Non-cooperative Entities
Details of correspondences between IA and non-cooperative entities.
Appendix 23 - Unilaterally Disclosed Federal Government Revenue
Unilaterally disclosed federal government revenue.
Appendix 24 - Ministry Guideline on Mineral Titles Application
Ministry of Solid Minerals Development's Guideline on Mineral Titles Application.
Appendix 25 - Beneficial Ownership Information
Beneficial ownership information.
Solid Minerals Validation Report (2023)
Solid minerals data validation and reporting compliance assessments.
Fiscal Allocation Review
Review of revenue allocation and statutory disbursement disclosures.
Operational Compliance Review
Review of reporting and transparency obligations.
Financial Audit 2023
Annual financial audit of government revenue from oil and gas operations.
Production Verification 2024
Verification of production volumes reported by extractive companies.
Operational Compliance Review
Review of companies' compliance with transparency and reporting requirements.
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