THE NIGERIA POLICE TRUST FUND (ESTABLISHMENT) ACT, 2019

The objective of this Act is to provide a legal framework for management and control of the special intervention fund established under section 3 of this Act for training and retraining of personnel of the Nigeria Police Force and for the provision of state of the art security equipment and other related facilities for the enhancement of the skills of the personnel of the Nigeria Police in the handling of operational equipment and machineries.

(1) The Trust Fund established under section 3 of this Act covers all personnel of the Nigeria Police Force, including its auxiliary staff in Nigeria and abroad for the overall improvement and efficiency in the discharge of their duties and responsibilities.
(2) The Trust Fund is to operate for six years from the commencement of this Act and shall, at the expiration of that period, cease to exist unless it is extended for any further period by an Act of the National Assembly.

(1) There is established the Nigeria Police Trust Fund (in this Act referred to as "the Trust Fund").
(2) The Trust Fund-
(a) is a body corporate with perpetual succession and a common seal; and
(b) may sue and be sued in its corporate name.

(1) The Trust Fund shall consist of-
(a) an amount constituting 0.5% of the total revenue accruing to the Federation Account;
(b) a levy of 0.005% of the net profit of companies operating business in Nigeria;
(c) any take-off grant and special intervention fund as may be provided by the Federal, State and Local Government of the Federation;
(d) such money as may be appropriated to meet the objective of this Act by the National Assembly in the budget;
(e) aids, grants and assistance from international bilateral and multilateral agencies, non-governmental organisations and the private sector;
(f) grants, donations, endowments, bequests and gifts, whether of money, land or any other property from any source;
(g) money derived from investment made by the Trust Fund.
(2) Subsection (1)(e) and (f) shall be acceptable to the Trust Fund except where the terms and conditions attached to an aid, grant, donation or gift are inconsistent with the objective of the Trust Fund and the provisions of this Act.

The Trust Fund shall be utilised-(a) for meeting the training and re-training needs of the personnel of the Nigeria Police Force and its auxiliary staff within and outside Nigeria;
(b) for the enhancement of the skills of the personnel of the Nigeria Police Force and its auxiliary staff for improved proficiency in the use of operational equipment and machineries;
(c) for the overall improvement, performance and efficiency in the discharge of the duties and responsibilities of the Nigeria Police Force;
(d) for the purchase of equipment, machineries, including operational vehicles for the Nigeria Police Force;
(e) for the construction of police stations, provision of living facilities, such as quarters or barracks for the Nigeria Police Force;
(f) to finance the procurement of books, instructional materials, training equipment for use at Police Colleges and such other sinatlar training institutions;
(g) to meet the cost of participation by the personnel of the Nigeria Police Force at seminars and conferences relevant to, or connected with, policing or intelligence gathering; and
(h) for such other purposes incidental to, or connected with, the attainment of objective of this Act.

(1) The Trust Fund shall-
(a) receive all money accruing to it under this Act;
(b) utilise all money accruing to the Trust Fund under this Act to meet the stated objective of this Act; and
(c) carry out such other activities considered necessary for the attainment of the objective of this Act.
(2) A member of the Board of Trustee, other than an ex-officio member, shall hold office for a term of three years in the first instance and may be reappointed for a another term of three years and no more.
(3) Members of the Board of Trustee shall be paid such allowances as may be determined by the Board of Trustee in consultation with the National Revenue, Mobilisation, Allocation and Fiscal Commission.

(1) There is established the Nigeria Police Trust Fund Board of Trustee (in this Act referred to as "the Board of Trustee").
(2) The Board of Trustee shall consist of-
(a) a Retired Inspector-General of Police;
(b) Inspector-General of Police or his representatives, as an Ex-officio member;
(c) a representative of the Federal Ministry responsible for-
(i) police matters,
(ii) justice, and
(iii) finance;
(d) a representative of-
(i) the civil society group,
(ii) the organised private sector and;
(e) Secretary to the Board of Trustee.
(3) A member of the Board of Trustee, other than an ex-officio member-
(a) shall be appointed by the President;
(b) shall hold office for three years in the first instance; and
(c) may be reappointed for a another three years and no more.
(4) A member, other than ex-officio member, may resign his appointment by a notice in writing under his hand addressed to the President.

A member, other than ex-officio member, may resign his appointment by a notice in writing under his hand addressed to the President.

(1) A member of the Board of Trustee ceases to hold office if he-
(a) becomes of unsound mind;
(b) becomes bankrupt or makes compromises with his creditors;
(c) is convicted of a felony or any offence involving fraud dishonesty; or
(d) is guilty of corrupt practices or misconduct in relation to his duties.
(2) A member of the Board of Trustees may be removed from office by the President if he is satisfied that it is not in the interest of the Trust Fund or Public that the member should continue in that office.
(3) A member of the Board of Trustees, other than an ex-officio members, may resign his appointment by a notice in writing under his hand addressed to the President.
(4) Where a vacancy occurs in the membership of the Board of Trustees, it shall be filled by the appointment of a successor to hold office for the remainder of the term of office of his predecessor and the successor shall-
(a) represent the same interest; and
(b) be appointed by the President.
(5) The provisions of the Schedule to this Act shall have effect with respect to the meetings and proceedings of the Board of Trustee and other related matters.
(Schedule)

Notwithstanding the provisions of sections 7 and 8 of this Act, the President may remove a member from the Board of Trustee if any circumstance which borders on corruption and other activities that negates the interest and security of the nation would require the removal of the member from the Board of Trustee.

The Board of Trustee is responsible for-(a) setting out the policies and programmes for the training and retraining of personnel of the Nigeria Police Force and its auxiliary staff in Nigeria and abroad in accordance with objective of this Act;
(b) approving the disbursement of money from the Trust Fund to finance projects or activities of the Nigeria Police Force and police institutions beneficiaries of the proceeds of Trust Fund;
(c) scrutinising and approving projects which qualify for financing under the Act;
(d) exercising control over the management of the Trust Fund with a view to ensuring accountability and proper utilisation of money in the Trust Fund for the purposes set out in this Act;
(e) carrying out such other activities as are considered necessary for the attainment of the objective of this Act;
(f) updating the Federal Government on its activities and progress through annual and audited reports;
(g) reviewing progress and suggesting improvement within the provisions of this Act;
(h) making and issuing guidelines, to all beneficiaries on disbursement from the Trust Fund on the use of money received from the Trust Fund; and
(i) generally regulating the administration, application and disbursement of money from the Trust Fund under this Act.

(1) The Board of Trustee has powers to-
(a) award contracts of any kind or description for any amount, whether in local or foreign currency in conformity with the due process requirements as provided under any law, rule, guideline or regulation; and
(b) invest money accruing to the Trust Fund and approve the utilisation of the returns on investment in the same way as money accruing to the Trust Fund.
(2) In the discharge of its duty under this Act, the Board of Trustee shall-
(a) through the Ministry, identify the funding needs of the various police institutions for the enhancement of the performance of the Nigeria Police Force;
(b) enter into contractual arrangements for the purpose of executing approved projects on behalf of the Trust Fund;
(c) oversee the implementation of projects financed through money accruing to the Trust Fund; and
(d) enter into public-private partnership and private finance initiative arrangements and agreements necessary for the projects execution.

(1) For the purpose of implementing any project approved by the Board of Trustee under this Act, there is established the Police Trust Fund Project Implementation Committee (in this Act referred to as "the Implementation Committee").
(2) The Implementation Committee shall consist of-
(a) the Minister as Chairman; and
(b) such other members, not exceeding six in number with proven integrity, appointed by the Board of Trustee.
(3) The Implementation Committee is responsible to the Board of Trustee in the execution of the duties and responsibilities assigned to it by the Board of Trustee.

(1) The President shall, on the recommendation of the Minister, appoint the Executive Secretary for the Trust Fund.
(2) The Executive Secretary shall-
(a) be a person of unquestionable character and integrity; and
(b) have qualifications and experience as are appropriate for a person required to perform the functions of that office under this Act.
(3) The Executive Secretary shall hold office-
(a) for a time of three years in the first instance and may be eligible for re-appointment for another term of three years and no more; and
(b) on such other terms and conditions as may be specified in his letter of appointment.

The Executive Secretary-(a) is the Chief Executive and Accounting Officer of the Trust Fund;
(b) is responsible for the administration of the Trust Fund;
(c) is the Secretary to the Board of Trustee;
(d) shall keep proper records of the proceedings of the Board of Trustee;
(e) shall work closely with the Implementation Committee in discharging out such duties and responsibilities as may be assigned to him by the Board of Trustee;
(f) is in charge of the general direction and control of all other employees of the Trust Fund; and
(g) discharge such other duties as may be directed by the Board of Trustee.

(1) The Executive Secretary may be removed from office by the President where any circumstances arise which in the opinion of the President makes the Executive Secretary no longer capable of discharging the duties and responsibilities of his office.
(2) A person appointed as the Executive Secretary to replace the former Executive Secretary shall serve the unexpired the term of his predecessor in office or the remainder of the term of the Trust Fund, whichever is shorter.

(1) The Board of Trustee may appoint such other staff as may, in the opinion of the Board of Trustee, be necessary to assist the Trust Fund in performing its functions under this Act.
(2) The terms and conditions of service (including terms and conditions as to the remuneration, payment of allowances and other benefits) of person employed by the Board for the Trust Fund shall be in line with the general conditions of service as obtainable in the Public Service of the Federation.
(3) The Board of Trustee may appoint, either on transfer or secondment from any Public Service of the F ederation, such number of employees required for the effective discharge of the duties of Trust Fund under this Act.

Service in the Trust Fund shall be for the duration of the Trust Fund and employees of the Trust Fund, in respect of their services, are entitled to other retirement benefits and severance allowances as may be approved by the Board of Trustee.

(1) There is established under this Act a general fund (in this Act referred to as "the Fund") for the administration of the Trust Fund.
(2) The Fund shall consist of-
(a) annual budgetary allocation appropriated by National Assembly for the management of the Trust Fund;
(b) take -off grants and such other money as may be made available to the Trust Fund to meet the cost of administration; and
(c) all other money which may be made available for the running of the Trust Fund.

(1) There shall be maintained for the Trust Fund, an account into which shall be paid all money accruing to the Trust Fund under section 4 of this Act.
(2) The Board of Trustee shall also Open and maintain an account into which shall be paid money received for management of the Trust Fund under section 19 (2) of this Act.
(3) The accounts referred to in subsections (1) and (2) shall be managed in accordance with the extant financial regulations.
(4) The Board of Trustee shall apply the proceeds of-
(a) the Trust Fund for the purposes set out in section 5 of the Act; and
(b) the money referred to in subsection (2) to meet the cost of administration, including payment of salaries, fees, other remunerations and allowances payable-
(i) to members of the Board of Trustee and employees of the Trust Fund, and
(ii) for payment of experts, professionals and consultants engaged by the Board of Trustee for Trust Fund.

The Board of Trustee shall, not later than 30th June of every year, submit to the Minister an estimate of its income and expenditure during the succeeding year.

The Board of Trustee shall cause to be kept for the Trust Fund proper accounts and records and when certified by the Board of Trustee, these accounts shall be audited by auditors appointed from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.

(1) The Trust Fund is exempted from the payment of incame tax on any income accruing from investments made by the Trust Fund or otherwise.
(2) The provisions of any enactment relatin g to the taxation of companies or trust funds do not apply to the Trust Fund.

The Board of Trustee shall, at the end of every three months, submit to the President a report on its activities and the administration of the Trust Fund.

The Board of Trustee shall, not later than three months before end of each year, submit to the President a report on the activities and the administration of the Trust Fund during the preceding year and shall include in such reports the auditor's report.

The President may give to the Board of Trustee directives of a general nature with regard to the performance by the Board of Trustee of its functions under this Act for compliance by the Board of Trustee.

The Board of Trustee may, with the prior approval of the President, make such regulations deemed necessary or expedient for giving full effect to the provisions of this Act.

Except as provided for under section 2 of this Act, at the expiration of the six year duration of the Trust Fund referred to in that section, the Trust Fund shall have six months to wind up its activities, including the settlement of all liabilities and thereafter handover all outstanding assets of the Trust Fund to the Nigeria Police Force.

In this Act-
"Board" means the Police Trust Fund Management Board of Trustee, established under section 7 of this Act;
"due process" means compliances with extant financial rules and regulations on public procurement of goods, works and services;
"Executive Secretary" means the Executive Secretary of the Trust Fund appointed under section 14 (1) of this Act;
"Minister" means the Minister charged with responsibility for police affairs, and Ministry shall be constructed accordingly;
"personnel" means officers and men of the Nigerian Police Force, its auxiliary staff and all of its staff, employees or officers within and outside Nigeria;
"police institutions" includes the Police Headquarters, Zonal Commands, State Commands, Divisional Police Stations and police training institutions;
"President" and "Vice-President" mean "President" and "Vice-President" of the Federal Republic of Nigeria; and
"Trust Fund" means the Nigeria Police Trust Fund established under section 3 (1) of this Act.