Transparent reporting across Nigeria petroleum sector
Review oil and gas audit activities covering revenue reconciliation, production validation, compliance checks, and public disclosure.
Audits that clarify revenue, production, and accountability.
Oil and gas audits provide a structured view of payments, receipts, production volumes, and compliance performance across one of Nigeria most important extractive sectors.
These resources support government oversight, industry reporting, civil society engagement, and public debate.
Revenue
Company payments vs government receipts
Production
Crude oil, condensate, and gas volumes
Compliance
Reporting and transparency obligations
Insight
Public findings and recommendations
What the oil and gas audit process covers
Revenue Reconciliation
Compare company payments, government receipts, royalties, taxes, and other statutory obligations.
Production Validation
Verify crude oil, condensate, natural gas, and related production figures reported by operators.
Compliance Review
Assess reporting obligations, regulatory expectations, and transparency requirements across petroleum operations.
Public Reporting
Publish findings in formats that support policy discussion, stakeholder oversight, and public understanding.
Oil & gas audit reports
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.
Audit templates
Use standard templates and guidance materials for audit preparation.
Open templatesRemediation
Track recommendations and implementation follow-up actions.
View follow-upFiscal allocation
Explore revenue allocation and statutory disbursement reporting.
Explore allocation