By Okechukwu Nwanguma
The Nigerian Senate’s passage of the Police Trust Fund Act (Repeal and Re-enactment) Bill, 2026, increasing the statutory allocation to the Nigeria Police Trust Fund (NPTF) from 0.5 per cent to one per cent of revenue accruing to the Federation Account, raises serious constitutional, governance and accountability concerns.
No one disputes that the Nigeria Police Force is grossly underfunded. Officers work under deplorable conditions, police stations are dilapidated, operational equipment is inadequate, barracks are in terrible condition, and welfare remains poor. These realities demand urgent intervention.
However, increasing funding without first addressing fundamental issues of legality, transparency and accountability risks pouring more public money into a system whose management has already been called into question.
First, there is the constitutional issue. In January 2022, the Federal High Court in Abuja held that direct deductions from the Federation Account to finance the Nigeria Police Trust Fund were unconstitutional. The court ruled that Section 4 of the Police Trust Fund Act was inconsistent with Section 162 of the 1999 Constitution, which provides that only the Federal, State and Local Governments are entitled to direct allocations from the Federation Account. The court ordered Rivers State’s deducted funds to be refunded.
Although that judgment may still be subject to appeal or further legal processes, it remains a significant judicial pronouncement. It is therefore surprising that rather than resolving the constitutional questions raised by the court, the Senate has chosen to double the allocation from the same source.
This raises an obvious question: has the constitutional defect identified by the court been cured, or is the legislature attempting to entrench a funding mechanism whose legality remains doubtful?
Beyond the constitutional question lies an even more troubling issue: accountability.
In September 2022, the Chairman of the Independent Corrupt Practices and Other Related Offences Commission (ICPC), Bolaji Owasanoye (SAN), publicly disclosed that the Police Trust Fund itself was under investigation for abuse of office, diversion of funds, questionable welfare packages and other corrupt practices. According to him, the very fund established to solve police underfunding had become vulnerable to the same corruption that weakens public institutions.
To date, Nigerians have not received a comprehensive public account of the outcome of those investigations. Have those responsible been prosecuted? Were the allegations substantiated? What reforms were implemented to prevent recurrence?
These questions become even more urgent before doubling the Fund’s statutory allocation.
The argument that insecurity requires more resources is valid. Nigeria undoubtedly needs greater investment in policing. But effective policing is not achieved merely by increasing financial allocations. It requires integrity in procurement, transparency in expenditure, independent oversight and measurable improvements in operational effectiveness.
Nigeria has witnessed repeated increases in security spending over the years without corresponding improvements in public safety. The problem has never been funding alone. It has been governance.
The proposed law also expands the Fund’s revenue sources to include development levies, grants from federal, state and local governments, international donor support and private sector contributions. While diversified funding may appear attractive, it also increases the importance of robust safeguards to ensure that every naira is properly utilised.
Public confidence in security institutions cannot be restored simply by appropriating more money. Citizens need evidence that previous allocations have been prudently managed and have produced tangible improvements in policing.
The Nigeria Police Force certainly deserves better funding. Police officers deserve decent accommodation, adequate equipment, proper insurance, quality training and fair remuneration. But they also deserve institutions that are free from corruption and political patronage.
Accountability is not an obstacle to security; it is the foundation of effective security.
Before increasing allocations to the Police Trust Fund, the National Assembly should insist on a comprehensive independent audit of the Fund since its establishment in 2019. The findings should be made public. Outstanding corruption investigations should be concluded transparently. Stronger parliamentary oversight, mandatory public reporting, independent procurement monitoring and regular performance audits should be embedded in the law.
Nigeria cannot continue to respond to institutional failure simply by allocating more money without demanding better governance.
Funding without accountability merely finances inefficiency. Funding with accountability builds capable institutions.
The Senate has chosen to increase the Police Trust Fund. It must now ensure that Nigerians receive not merely bigger budgets, but better policing.
Mr Okechukwu Nwanguma is the Executive Director, Rule of Law and Accountability Advocacy Centre (RULAAC)
