Section 102: Public Private Partnership and sharing formula.

(1) The Service shall collaborate with Public and Private sector interest groups on a Public-Private Partnership Platform to attract funds for acquisition, provision and development of infrastructure and equipment to enable the Service provide appropriate professional skills and modern migration management facilities.
(2)
All revenue accruing from the Public-Private Partnership Platform shall be shared in the following manner : 40% to the Federal Government, 30% to the Service Provider or Providers and 30% to the Nigeria Immigration Service:
Provided that the revenue accruing to the Service under this subsection as well as that accruing from all fines collected by virtue of the provisions of this Act, shall be managed by the Management Board established under Section 97 (2) of this Act.
(3) There shall be defrayed out of the funds provided by the National Assembly, any expenses incurred for the purpose of this Act by the Minister and the Comptroller-General of Immigration.