Schedule V to the Nigerian Constitution 1999

Below is the content of the fifth schedule to the Nigerian Constitution.

Part I

Code of Conduct for Public Officers

General

1. A public officer shall not put himself in a position where his personal interest conflicts with his duties and
   responsibilities.
2. Without prejudice to the generality of the foregoing paragraph, a public officer shall not
   (a) receive or be paid the emoluments of any public office at the same
   time as he receives or is paid the emoluments of any other public
   office; or
3. The President, Vice -President, Governor, Deputy Governor, Ministers of the Government of the Federation and
   Commissioners of the Governments of the States, members of the National Assembly and of the Houses of
   Assembly of the States, and such other public officers or persons as the National Assembly may by law prescribe
   shall not maintain or operate a bank account in any country outside Nigeria.
4. (1) A public officer shall not, after his retirement from public service and while receiving pension from public
   funds, accept more than one remuneration position as chairman, director or employee of –
   (a) a company owned or controlled by the government; or
   (b) any public authority.
   (2) a retired public servant shall not receive any other remuneration from public funds in addition to his pension and
   the emolument of such one remunerative position.
5. (1) Retired public officers who have held offices to which this paragraph applies are prohibited from service or
   employment in foreign companies or foreign enterprises.
   (2) This paragraph applies to the offices of President, Vice-President, Chief Justice of Nigeria, Governor and Deputy
   governor of a State.
6. (1) A public officer shall not ask for or accept property or benefits of any kind for himself or any other person on
   account of anything done or omitted to be done by him in the discharge of his duties.
   (2) for the purposes of sub-paragraph (1) of this paragraph, the receipt by a public officer of any gifts or benefits
   from commercial firms, business enterprises or persons who have contracts with the government shall be presumed
   to have been received in contravention of the said sub-paragraph unless the contrary is proved.
   (3) A public officer shall only accept personal gifts or benefits from relatives or personal friends to such extent and
   on such occasions as are recognised by custom:
   Provided that any gift or donation to a public officer on any public or ceremonial occasion shall be treated as a gift
   to the appropriate institution represented by the public officer, and accordingly, the mere acceptance or receipt of
   any such gift shall not be treated as a contravention of this provision.
7. The President or Vice-President, Governor or Deputy Governor, Minister of the Government of the Federation or
   Commissioner of the Government of a State, or any other public officer who holds the office of a Permanent
   Secretary or head of any public corporation, university, or other parastatal organisation shall not accept –
   (a) a loan, except from government or its agencies, a bank, building
   society, mortgage institution or other financial institution recognised
   by law,; and
   (b) any benefit of whatever nature from any company, contractor, or
   businessman, or the nominee or agent of such person:
   Provided that the head of a public corporation or of a university or
   other parastatal organisation may, subject to the rules and regulations
   of the body, accept a loan from such body.
8. No persons shall offer a public officer any property, gift or benefit of any kind as an inducement or bribe for the
   granting of any favour or the discharge in his favour of the public officer’s duties.
9. A public officer shall not do or direct to be done, in abuse of his office, any arbitrary act prejudicial to the rights
   of any other person knowing that such act is unlawful or contrary to any government policy.
10. A public officer shall not be a member of, belong to, or take part in any society the membership of which is
    incompatible with the functions or dignity of his office.
11. (1) Subject to the provisions of this Constitution, every public officer shall within three months after the coming
    into force of this Code of Conduct or immediately after taking office and thereafter –
    (a) at the end of every four years; and
    (b) at the end of his term of office, submit to the Code of Conduct
    Bureau a written declaration of all his properties, assets, and liabilities
    and those of his unmarried children under the age of eighteen years.
    (2) Any statement in such declaration that is found to be false by any authority or person authorised in that behalf to
    verify it shall be deemed to be a breach of this Code.
    (3) Any property or assets acquired by a public officer after any declaration required under this Constitution and
    which is not fairly attributable to income, gift, or loan approved by this Code shall be deemed to have been acquired
    in breach of this Code unless the contrary is proved.
12. Any allegation that a public officer has committed a breach of or has not complied with the provisions of this
    Code shall be made to the Code of Conduct Bureau.
13. A public officer who does any act prohibited by this Code through a nominee, trustee, or other agent shall be
    deemed ipso facto to have committed a breach of this Code,
14. In its application to public officers –
    (a) Members of legislative houses shall be exempt from the provisions
    of paragraph 4 of this Code; and
    (b) the National Assembly may by law exempt any cadre of public
    officers from the provisions of paragraphs 4 and 11 of this Code if it
    appears to it that their position in the public service is below the rank
    which it considers appropriate for the application of those provisions.

Code of Conduct Tribunal

15. (1) There shall be established a tribunal to be known as Code of Conduct Tribunal which shall consist of a
    Chairman and two other persons.
    (2) The Chairman shall be a person who has held or is qualified to hold office as a Judge of a Court of record in
    Nigeria and shall receive such remuneration as may be prescribed by law.
    (3) The Chairman and members of the Code of Conduct Tribunal shall be appointed by the President in accordance
    with the recommendation of the National Judicial Council.
    (4) The National Assembly may by law confer on the Code of Conduct Tribunal such additional powers as may
    appear to it to necessary to enable it more effectively to discharge the functions conferred on it in this Schedule.
16. (1) The tenure of office of the staff of the Code of Conduct Tribunal shall, subject to the provisions of this Code,
    be the same as that provided for in respect of officers in the civil service of the Federation.
    (2) The power to appoint the staff of the Code of Conduct Tribunal and to exercise disciplinary control over them
    shall vest in the members of the Code of Conduct Tribunal and shall be exercisable in accordance with the
    provisions of an Act of the National Assembly enacted in that behalf.
17. (1) Subject to the provisions of this paragraph, a person holding the office of Chairman or member of the Code
    of Conduct Tribunal shall vacate his office when he attains the age of seventy years.
    (2) A person who has held office as Chairman or member of the Code of Conduct Tribunal for a period of not less
    than ten years shall, if he retires at the age of seventy years, be entitled to pension for life at a rate equivalent to his
    last annual salary in addition to other retirement benefits to which he may be entitled.
    (3) A person holding the office of Chairman or member of the Code of Conduct Tribunal shall not be removed from
    his office or appointment by the President except upon an address supported by two-thirds majority of each House
    of the National Assembly praying that he be so removed for inability to discharge the functions of the office in
    question (whether arising from infirmity of mind or body) or for misconduct or for contravention of this Code.
    (4) A person holding the office of Chairman or member of the Code of Conduct Tribunal shall not be removed from
    office before retiring age save in accordance with the provisions of this Code.
18. (1) Where the Code of Conduct Tribunal finds a public officer guilty of contravention of any of the provisions of
    this Code it shall impose upon that officer any of the punishments specified under sub-paragraph (2) of this
    paragraph and such other punishment as may be prescribed by the National Assembly.
    (2) The punishment which the Code of Conduct Tribunal may impose shall include any of the following –
    (a) vacation of office or seat in any legislative house, as the case may
    be;
    (b) disqualification from membership of a legislative house and from
    the holding of any public office for a period not exceeding ten years;
    and
    (c) seizure and forfeiture to the State of any property acquired in abuse
    or corruption of office.
    (3) The sanctions mentioned in sub-paragraph (2) hereof shall be without
    prejudice to the penalties that may be imposed by any law where the
    conduct is also a criminal offence.
    (4) Where the Code of Conduct Tribunal gives a decision as to whether or
    not a person is guilty of a contravention of any of the provisions of this
    Code, an appeal shall lie as of right from such decision or from any
    punishment imposed on such person to the Court of Appeal at the instance
    of any party to the proceedings.
    (5) Any right of appeal to the Court of Appeal from the decisions of the
    Code of Conduct Tribunal conferred by sub-paragraph (4) hereof shall be
    exercised in accordance with the provisions of an Act of the National
    Assembly and rules of court for the time being in force regulating the
    powers, practice and procedure of the Court of Appeal.
    (6) Nothing in this paragraph shall prejudice the prosecution of a public
    officer punished under this paragraph or preclude such officer from being
    prosecuted or punished for an offence in a court of law.
    (7) The provisions of this Constitution relating to prerogative of mercy
    shall not apply to any punishment imposed in accordance with the
    provisions of this paragraph.

Interpretation

19. In this Code, unless the context otherwise requires -“assets” includes any property, movable and immovable and
    incomes owned by a person;
    “business” means any profession, vocation, trade, or any adventure or concern in the nature of trade and excludes
    farming;
    “child” includes a step-child, a lawfully adopted child, a child born out of wedlock and any child to whom any
    individual stands in place of a parent;
    “emolument” means any salary, wage, over-time or leave pay, commission, fee, bonus, gratuity, benefit, advantage
    (whether or not that advantage is capable of being turned into money or money’s worth), allowance, pension or
    annuity paid, given or granted in respect of any employment or office;
    “foreign companies” or “foreign enterprises” means companies or enterprises in which the Government, its agencies
    or citizens of Nigeria or whose policies are determined by persons or organisations outside Nigeria;
    “liabilities” includes responsibilities according to law to satisfy a debt, duty or obligation quantifiable in monetary
    value, instant and contingent;
    “misconduct” means breach of the Oath of Allegiance or oath of office of a member or breach of the provisions of
    this Constitution or a misconduct of such nature as amounts to bribery or corruption or false declaration of assets
    and liabilities;
    “public office” means a person holding any of the offices specified in Part II of this Schedule; and
    “public office” shall not include the chairmanship or membership of ad hoc tribunals, commissions or committees

Part II

Public Officers for the purposes of the Code of conduct

1. The President of the Federation.
2. The Vice-President of the Federation.
3. The President and Deputy President of the Senate Speakers and Deputy Speaker of the House of Representatives
   and Speakers and Deputy Speakers of Houses of Assembly of States, and all members and staff of legislative
   houses.
4. Governors and Deputy Governors of States.
5. Chief Justice of Nigeria, Justices of the Supreme Court, President and Justices of the Court of Appeal, all other
   judicial officers and all staff of courts of law.
6. Attorney-General of the Federation and Attorney-General of each State.
7. Ministers of the Government of the Federation and Commissioners of the Governments of the States.
8. Chief of Defence Staff, Chief of Army Staff, Chief of Naval Staff, Chief of Air Staff and all members of the
   armed forces of the Federation.
9. Inspector-General of Police, Deputy Inspector-General of Police and all members of the Nigeria Police Force and
   other government security agencies established by law.
10. Secretary to the Government of the Federation, Head of the Civil service, Permanent Secretaries, DirectorsGenerals and all other persons in the civil service of the Federation or of the State.
11. Ambassadors, High Commissioners and other officers of Nigeria Missions abroad.
12. Chairman, members and staff of the Code of Conduct Bureau and Code of Conduct Tribunal.
13. Chairman, members and staff of local government councils.
14. Chairman and members of the Boards or other governing bodies and staff of statutory corporations and of
    companies in which the Federal or State Governments or local governments councils.
15. All staff of universities, colleges and institutions owned and financed by the Federal or State Governments or
    local government councils.
16. Chairman, members and staff of permanent commissions or councils appointed on full time basis.

Credit: https://publicofficialsfinancialdisclosure.worldbank.org/sites/fdl/files/assets/law-library-files/Nigeria_Constitution_1999_en.pdf