Building transparency in Nigeria solid minerals sector
Explore audit resources for solid minerals production, licensing, revenue obligations, and sector development opportunities.
Audits that support responsible mineral development.
Solid minerals audits help improve visibility into production, revenue obligations, licensing, and sector governance as Nigeria expands transparency beyond oil and gas.
These resources provide a detailed view of the mining sector payments and validations.
Production
Track mineral output and reported sector activity.
Revenue
Understand royalties, fees, and statutory obligations.
Key areas covered in solid minerals audits
Mineral Production Data
Review production volumes and reporting patterns across solid mineral operations.
Licensing & Rights Transparency
Support disclosure around licenses, operators, and sector participation.
Revenue & Obligations
Track payments, royalties, fees, and other statutory obligations linked to mineral operations.
Sector Development Insights
Use audit findings to support responsible mining and economic diversification.
Solid minerals audit reports
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 11 - ASM Cooperatives
List of ASM Cooperatives.
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 20 - Gas Emission
Gas emission data for 2022.
Appendix 21 - Social Expenditure
2022 Social Expenditure data.
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
List of ASM Cooperatives.
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.
Workbook (Book1.xlsx)
Additional workbook for 2022.
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 16 - List of ASM Cooperatives
List of ASM Cooperatives.
Appendix 19 - Production by State and Company
Production by state and company
Appendix 20 - Gas Emission
Gas emission data for 2023.
Appendix 21 - Social Expenditure
2023 Social Expenditure data.
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.