By Gabriel Dike
Is the West African Examinations Council (WAEC), an international body fully funded by the Nigerian Government?
Many Nigerians are not aware that WAEC is not fully funded by the Federal Government and the major source of its finance is the exam fees paid by candidates for the various diets of examinations.
The question became necessary after the Federal House of Representatives Committee on Basic Examination Bodies queried WAEC for not accounting for money release to it by the government.
Another major question begging for answers is whether WAEC is a government agency.
From available records, the council is an international body governed by convention, which Nigeria was part of the signatory.
As statutory required, the Federal House of Representatives Committee, in pursuant of its constitutional powers, summoned WAEC management to answer several issues raised on council’s financial procedures. Records revealed that the allegations raised by the House Committee led to these findings about the status of the council, as well as its financial and administrative procedures.
Daily Sun gathered that for the years under review (2018 to 2023), the federal government’s appropriation to the council averaged 15 percent of its budget per annum and this covers personnel, overhead and capital.
The implication is that the 72-year-old WAEC is not fully funded by the federal government of Nigeria.
The federal government do not allow the council to charge economic fees for its examinations because it view the provision of educational services in WAEC member countries, including Nigeria as a social service.
Our Correspondent gathered that WAEC member countries augment the examination fees by way of subvention while in Nigeria, the federal government augment the examination fees with appropriation of funds for personnel emoluments, overhead expenses and specified capital projects in the federal budget.
A major source of fund is the registration fees for the West African Senior School Certificate Examination (WASSCE) taken by over 1.5million candidates and the fees is regulated to make education affordable and accessible to the Nigerian child.
A document seen by our Correspondent revealed that allocations received by WAEC serve as subsidy to augment its revenue, in order to meet its obligations towards the conduct of its examinations.
The document future revealed that the examination registration fees are used for the purchase of examination materials, logistics in the conduct of examinations, commissioning of item writers, organizing item writing workshops, moderating meetings, printing of codes, appointment of supervisors, payment for the services of all functionaries involved in the examination processes, from the pre examination arrangements to the post examination arrangements, relevant allowances payable to all ad-hoc and permanent staff engaged in the conduct of examinations, organizing of preliminary coordination and general coordination, appointment of examiners and checkers, as well as their remuneration.
Daily Sun gathered that the fees are also used by the council for general office administration in all the states of the Federation and FCT.
According to the document, the council’s revenue budget for 2023 was N34billion while the expenditure estimate was N40billion however; the federal government was expected to provide the difference of N6billion to fund the budget.
However, only the sum of three billion, five hundred million (N3, 500,000,000) naira was appropriated to WAEC last year.
Another major issue that the House of Representatives Committee raised is the N5, 000,000,000 loan for the procurement of customised calculators for candidates, who sat for the May/June 2023 WASSCE.
Investigation revealed that the council took the loan in 2022 based on the economic situation at the time and the growing concern for the council in the country, as inflation rates kept rising and the working capital of WAEC could not adequately cover the cost of conducting the examination for the year.
“The council, in a bid to meet up with its obligations of procuring critical examination materials for the conduct of examinations, obtained a loan from First Bank of Nigeria Ltd, specifically for the procurement of specified items, which was to be repaid upon availability of funds.
“The loan application followed due process of approval by WAEC’s Governing Board and the loan was fully liquidated according to the terms of the arrangement with the Bank.
“WAEC, being a law-abiding organization, and in accordance with Section 80(4) of the Constitution of the Federal Republic of Nigeria, has continued to follow the prescribed mode and processes for receiving and administering its funds.
“It is imperative to state that, the National Assembly has prescribed, via the provisions of the WAEC Act, the funds to be maintained, viable expenditure heads, accounts to be maintained, the power to borrow, and other powers and duties of WAEC in Nigeria (Sections 11 and l7 of the WAEC Act).”
On the alleged breach of financial regulations, public procurement laws, and the financial regulations act, Section 3(1) of the Procurement Act of the Federal Government limits the scope of application of the Act to the Procurement of goods works and services by the federal government and its agencies or any procurement by any other entity of government of which at least 35 percent of the amount for funding the procurement will be sourced from the federal budget.
Another document cited by our Correspondent said in 2018, the amount appropriated in the government’s budget for the construction of the Jalingo branch office was N53, 531,028.00, which were 10 percent of the contract amount of N532, 071,367.81.
The document disclosed that the termination of the contract did not fall within the scope of the Public Procurement Act. Further findings revealed that the council mobilised the contractor with about 50 percent of the total value of the project, to avoid contract variation, which could arise due to inflation and general increase in price level.
There is no doubt the House of Representatives Committee has the constitutional power to investigate matters, make laws on and to procure evidence relating to such matters, it is also important to note some facts about the administrative and governance structure of WAEC.
On finances of the council, each member country, including Nigeria, the National Committee is established to serve as its sub-committee, which is the highest committee of council in the country (Article 7 of WAEC convention).
The responsibilities of the committees are to advise, make reports and/or recommendations to council on any matter relevant to the functions of WAEC and other provisions of WAEC Convention (Article B of WAEC Convention).
The chief government nominee of each member country chairs each National Committee. The highest Committee of Council in Nigeria, the Nigeria National Committee (NNC), is composed of five appointees of the federal government, one of which serves as the chairman of the NNC.
The document states that the chairman of the NNC is statutorily, the Director, Senior Secondary Education, Federal Ministry of Education. Other interests represented in the NNC include: Directors of State Ministries of Education, representatives of Universities, Polytechnics, Colleges of Technology, Colleges of Education, All Nigeria Confederation Of Principals of Secondary Schools (ANCOPSS), National Teachers Institute (NTI), Nigeria Union of Teachers (NUT), National Board for Technical Education (NBTE), Administrative Staff College of Nigeria (ASCON), Nigerian Educational Research and Development Council (NERDC), Universal Basic Education Commission (UBEC), Nigerian Association of Chamber of Commerce, Industry, Mines and Agriculture (NACCIMA) and Nigeria Employers Consultative Association (NECA).
The above structure shows that the Governing Board of WAEC is duly and properly constituted.
The document said the council would continue to partner with the federal government in the deliverables on the education agenda, with mutual understanding.
Despite being bound to operate within the legal framework of its host countries, WAEC also adheres to its Act and Convention.

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