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             \author[1]{Wole  Iyaniwura}

             \affil[1]{  Ekiti State University}

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\date{\small \em Received: 6 December 2013 Accepted: 5 January 2014 Published: 15 January 2014}

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\begin{abstract}
        


In the discussion of such a topic as corruption which is a perennial subject of global concern one may start by defining some important terms in the topic.Corruption is an act done with an intent to give some advantage inconsistent with official duty and the right of others. The act of officials or fiduciary person who unlawfully or wrongfully uses his station or character to procure some benefit for himself or for another person, contrary to his duty and the rights of others.

\end{abstract}


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\let\tabcellsep& 	 	 		 
\section[{Introduction}]{Introduction}\par
n the discussion of such a topic as corruption which is a perennial subject of global concern one may start by defining some important terms in the topic.\par
Corruption is an act done with an intent to give some advantage inconsistent with official duty and the right of others. The act of officials or fiduciary person who unlawfully or wrongfully uses his station or character to procure some benefit for himself or for another person, contrary to his duty and the rights of others.  {\ref 1} Corruptionhas never been condoned by any legal system. Official corruption is legislated against in our statute books and the military is not as exception in the regards. For example section 98 of the Criminal Code provides 2 II. 
\section[{Extortion by Public Officers}]{Extortion by Public Officers}\par
: inter alia, "that any person who being employed in the public service, and being charge d with the performance of any duty by virtue of such employment not being a duty touching administration of justices, (a) corruptly asks, receives, or obtains any property or benefit of any kind for himself or any other person on account of anything done or omitted to be done or afterwards done or omitted to be done by him, in the discharge of his office, or corruptly gives, confers or procures or attempt to procure or promises or offers to give confer, or to procure or attempt to procure, to upon or for, any person employed in the public service, or to upon, or for any other person any property or benefit of any kind on account of any such act or omission on the part o the person so employed is guilty of a felony, and is liable to imprisonment for seven years".\par
Section 99 of the Criminal Code provides: "Any person who being employed in the public service, takes or accepts from any person, for the performance of his duty as such officer, any reward beyond his pay and emoluments, or any promises of such reward is guilty of a felony, and is liable to imprisonment for three years." always portrayed a Messiahnic and idealistic image of themselves. For example, Late Major Patrick Chukwuma Kaduna Nzegwu on announcing his coup on January 15 1966 said among other things: my dear countrymen no citizen have anything to fear as long as that citizen is law-abiding. Our enemies are political profiteers, windlers, the men in high and low places that seek bribes and demand ten percent, this that seek to keep the country divided permanently so tat they can remain in office as ministers and VIP of waste, the tribunals, the nepotistic, those who make the country big for nothing before international circles, those that have corrupted our society and put the Nigerian political calendar back by their words and deeds".  {\ref 3} Not much could be said about the short-lived regime of Ironsi that followed Nzegwu'sputch, though it tried to lay down the parameters of addressing the problem of corruption in Nigeria. The Gowon era which lasted for about nine (9) years witnessed corrupted in such an unprecedented scale that would have made Nzegwu shudder min his grave. Government hoped to lay down guidelines and a new standard for the conduct of public officers in this country.\par
Nzegwu dispelling rumor about the tribal characteristic of the punch and its victims, emphasized and reiterated that the aim of the coup was to establish a strong, united and progressive nation free from corruption and internal strife.\par
These lofty idea was shortlived as the coup was hijacked by senior military adventurists, who put paid to the young officers' aim. The history of the nation was to take a different shape. The nation witnessed orchestrated corruption that made the reason why Nzegwu seized power a mere child's play. 4 Mohammed's purge was not limited to state governors alone it spreadss to the judiciary, the police, the evil service, some parastatals and even the Universities. Several public officers were dismissed fort corrupt practices, olr retired with or without benefits. For redundancy or similar reason. At the end of the great purge, at least 100,000 workers were dismissed from 3 Makers of Modern Africa: Profiles in History Published by Africa Limited first Edition page 473. 
\section[{III.}]{III.}\par
The Buhari/Idiagbo Period politicians of the second Republic from engaging in massive corruption.\par
Gen MohammedBuhari claimed that his regime was an off-shoot of the Murtala Mohammed/Obasanjo regime. He tried to restore sanity to the Nigerian society and attempted to wipe out corruption from our period life in Nigeria (i.e before the coming of Babangida) Buahri, like Mohammed presumed all the political office holders in the second republic guilty of corruption until they proved otherwise. He dumped them all into detention and set up numerous Tribunals both at the Federal and State levels to probe them. The findings which emerged from the Tribunals were shocking.\par
Under Decree 3 of 1984 (Recovery of public Property) which took retroactive effect from September, 1979 many were found guilty of several counts whose jail terms totaled hundreds of years, in addition to forfeiture of some and refund of the ill-gotten sum of money. Under the slogan WA (War Against indiscipline)Buhari and his deputy Idiagbo attempted to bring sanity into the Nigerian society by force. 
\section[{IV.}]{IV.}\par
The Babangida Years (1986-1993)   The efforts of Murtala Mohammed and Muhammadu Buhari were undermined by the Babangida Regime. Not only id the regime encourage corruption, but pardoned corrupt officials convicted by his predecessors and returned their seized properties. The inglorious regime officially sanctioned corruption in the country and made it difficult to apply the only potential measures (long prison terms and seizure of illgotten wealth) for fighting corruption in Nigeria in the future.  {\ref 6} Right from the outset Babangida sent signals that his intention was to release all the politicians who had been detained or jailed by Buhari, in order to buy popularity. He however later set up a Judicial Tribunal which reviewed then cases of the jailed politicians on the assumption that Buhari's action was an excessive Worse still, Babangida reversed the dismissal by Mohammed and promulgated a Decree which not only restores the ranks of the dismissed erstwhile military governors, but also returned their seized assets. "it would appears that Babangida humane disposition worked against any aggressive vigorous and ruthless was against all forms of corruption in the society? there seem, to have been an underlying philosophy, if you like, thinking, within then corridors of power n that these are "legitimate and legal loopholes" that can be exploited by public officers to make money and ensure their conform and that of their families after public office. After all, it really makes no sense for a top public officer to retire into a life of want or "socioeconomic oblivion" especially when it is recognized that the same officer woulf have during his tenure made a good number of contractors millionaires or at least "thousand naires". Would it be morally wrong for such an officer to accept gift of cars or house given by favoured contractors or companies in a competitive bid for contract? From experience, most Nigerians would call that officer a fool, should he reject such offers and finally come out of public life, in deed of a car or a house." distribute largesse to cronies. By 1991, Babangida had appointed altogether at least 70 governors, some of whom were redeployed from one State to another. When one adds these to frequent changes of his ministers, members of his Armed Forces Ruling Council (AFRC) and the proliferation of institutions such as MAMSER, DFFRI, Better Life Programme, Center for Democratic Studies, National Council for Intergovernmental Studies-all in order to give job to the boys one begins to visualize the volume of corruption during the Babangida regime. Some of the apologists of Babangida have given us an insight into his attitude towards corruption. 9 V. 
\section[{The Abacha Years}]{The Abacha Years}\par
Under the looter in chief Babangida the Mobutu syndrome of "take what you need but don't take everything and get caught", became entrenched in public life.\par
Under Abacha who came to office in 1993, corruption and stealing walked on four steady, sure legs. The monstrosity of the Abacha fraud machine had bewildered the nation: Nigerians were appalled at how Abacha ran the country's treasury and economy like his own personal estate. Abacha was corruption personified. After the equally, unsavoury reign of Babangida, Nigerians though that the worse over. Abacha changed that so much that just a years after he came into office as Head of the junta, creative Lagos exhibition of zealotry.  {\ref 7} Based on the recommendations of the Judicial Tribunal, the Babangida regime reduced the sentences of more than 50 convicted former public school children drawing from the failed promises, and track record of looting and plundering, soon found a praise, an acronym that defined the man "Afeter Babangida, Another Criminal Has Arrived" (ABACHA).\par
The late general lived this acronym to the fullest.\par
Abacha, his cronies and his family ran an extensive corruption business that has all the looks of the Italian La Costra Mafia. His cravings for political power was matched only by a greed that often bordered on the bizarre and macabre. Under Abacha in order to perpetuate corruption, state apparatus were relegated into the background and they lost autonomy. Key ministries like petroleum, sold minerals, fiancé, works and housing, transport, industries and parastatals operated under the nose of the Abacha presidency. Ministers were utterly powerless if they did not join the fraud roller coaster'. By this time Abacha's three eldest children were already into the family business, in what seemed like a chapter straight out of Indonesia\textbackslash s Suharto's corruption guide book. As President of Indonesia, Suharto helped his family build an extensive business empire based on government contracts and patronage. As Head of Nigeria's Military junta, while it lasted those who wanted a taste of Nigeria's rich pudding only had to tap on Abacha to succeed.\par
Abacha's late son Ibrahim provided contracts for many. Until he died in a plane crash in 1996, Ibrahim was evidently Abacha's business arrowhead handling discussion with the many contractors that bombarded Aso Rock. He also had another role: the channeling of family investments. When Ibrahim died, these roles devolved on Mohammed (currently facing murder charges) and so some extent, Zainab the third child and first daughter. The children had no clear cut corporate roles. What mattered was making in cash at whatever cost to both treasury and country. And the deal looked pretty easy. They faced stealing, it was subcontracting, over invoicing, importation and beer faced stealing. It was fraud incorporated. Through a well engineered scheme Abacha successfully crippled the Nigerian economy in order to make for his family and cronies.\par
By the time the late dictator died the "Times" of London reported that heands his family were worth some 3.5 billion pounds sterling or \$5.6 billion (\$ 476 billion)  {\ref 10} . This is just about a little less than the total value o Nigeria external reserve put at \$7 billion last year but which sources say had been dipped into to make for a shortfall in oil revenue expectations due to reduced oil price. 11 10 Tell, May 17, 1990 (p. 21)   11 Ibid (p.22)   Sources hint that the Abacha family may indeed be worth about \$ 8 billion or more (at least some \$ 700 billion). At this Abacha, in under 5 years as Nigeria's maximum ruler, bested the worst of Africa's tribe of thieving dictators Mobutu Sere Seko who ate the height of his 3 decades' rule, had the unique record of having lent part of his loot back to his country. Mobutu was worth a mere \$ 3.5 billion according to a French magazine "Levenement du Jeudi". 
\section[{VI. The Period of Abdulsalami Abubakar}]{VI. The Period of Abdulsalami Abubakar}\par
Over the years, the conduct of Nigerian's military juntas has proved that looting the national treasury ids largely the exclusive preserves of the comradesin arms. However, during Abacha's time he extent of the involvement of ministers and civilian appointees left Nigerian dumbfounded. When Abubaka stepped into Abacha's shoes and radiated some innocence, many Nigerians though perhaps his regime would be different from those of his rapacious predecessors. How regime would be different from those of his rapacious predecessors. How wrong they were! It has since become obvious that even as the junta pretended to be inquiring into alleged stolen billions under Abacha, the new helsman positioned himself, friend and military colleagues for the next round of raiding the public treasury. And it did not take a long time for hints of something gone awry to emerge.\par
A few weeks after Abubaker became head of the junta, m about \$50 million was discovered to be missing by the national economic intelligence Committee, NEIC led by Professor Samuel Aluko. The head of the junta chose to cover up this j early morning' shock. In order to make up for the missing millions. Abubakar who had just arrived from a tour of Britain, United States and France at the time, hurriedly embarked on another tour of some West African States. Sources said this provided a perfect explanation to cover up the missing million. In the end, it was said that the missing amount was used to offer assistance to needy neighbouring African countries. 12 a. Reuters New agency reported, that about N60 billion would be spent by ministries in 26 days.\par
What became clear to discerning insiders was that another era of kleptomania had got off to a well packaged start, with Abubakar himself playing a cntral role. Already an ugly picture was emerging, indicating that a lot of brasshats in Aso Rock were capitalizing on the head of the Junta's weakness to perpetuate fraud. And as it is customary with every military junta, several tribes of over light millionaires were being made through inflated contracts, outright diversion of public funds, allocation ofk choice oil blocs and fraudulent allocation of money under the pretext of officialdom. The tactics for looting are many and varied but what appeared most outstanding is that, given short span of this junta, a lot of spurious contracts were awarded. Some of the spending spree are ubnder listed below. b. When Abacha died the external reserve was \$7 billion. But went down to just \$ 4 billion. 14 c. The contract for CBN headquarters building in Abuja was reportedly awarded for about N15 billion, while that of the Defence Headquarters is put at 2Nbillion d. For the Nigeria '999 Lucrative contracts were given ton some members of the junta to supply telecommunications equipment worth \$50 million.  {\ref 15} The various military governors under Abubakar were no better, those in the so called lucrative states also dipped their fingers into the treasury of such States. For example, the so called wonder boy of Lagos Buba Marwa, to most Lagosian is simply a crafty cheat who blindfolded the people through populist programmes while "fraudulently" enriching himself with little or no suspicious.\par
One can sum up the position of what transpired during military rule in Nigeria in the words of Professor Sam Aluko "when a national gives its rule to the military, the national is finished. When a solder captures a city he loots it. When a soldier captures a country what do you expect?. He loots it" 
\section[{VII. Peculiar Nature of the Military with Regards to Corruption}]{VII. Peculiar Nature of the Military with Regards to Corruption}\par
Military rule by nature is characterized with arbitrariness. By virtue of the fact that they are not accountable to anybody or representatives such asparliament or National Assembly makes them vulnerableo all sorts of abuses. The consequence of which is corruption. Corruption flourishes in a situation of unaccountability, and is exacerbated by absolute discretion. Corruption grows like cancer and pushes whatever limits there may be if there may be if there are no limits and controls. A corrupt regime is the one most likely to abuse human rights in order to repress the accountability and transparency which would reveal the dishonesty of the culprits. These appear to be the fate of Nigerian which have had to beunder one form of military administration or then other for almost 29 years out of 39 years of political independence.  {\ref 16} VIII. distorts consumption patterns which is not in the national interested. It also introduces distortion in the polity as only the affluent shows some degree of patriotism. 18 
\section[{Effects of Corruption}]{Effects of Corruption} 
\section[{IX. Effective of Corruption under the Military}]{IX. Effective of Corruption under the Military}\par
The military years exhibited all the above tendencies even in an more massive scale than postulated by the learned writer.\par
The major effect is that military rule with its unabated corruption brought untold poverty and mystery to Nigerians. A country which at a particular time paid civil servants wags for the Caribbean could no longer meet its waged demands.\par
i. Development as earlier stated became hampered by corruption? in 1984, ten years after the oil boom, per capital income of average Nigerians was no higher than that of 1974. ii. In 1980 the economy declined at a rate of 0.4\% annually. iii. In 1990-Nigeria was the 17 th poorest country in the world. Despite Oil wind fall, the per capital income was lower than those of India and Kenya (same year \$12billion gulf war oil windfall was unaccounted for). iv. In 1996 Human Development Report (UNDO) ranked Nigeria 137 th out of 174 in its index of development v. Declining Oil Revenues 1997 (\$12 million) 1998 (\$19 million) 1999 (\$ 8million). Estimates of Abacha's cash worth £3.8 billion of \$ 5 billion  {\ref 19} A few examples will reveal the position that what those officials during military rule have stashed away are more than the spending of some states in Nigeria.\par
Whatever the country had lost in terms of development subsequently became those of the looter and their felloe adventures in power.   {\ref March, 1999.p. p.7. 18} Professor J.F. Akingbade: "Corruption 4. Corruption introduces distortion in the society. It makes some to become excessively rich while others, usually the 17 majority poor. This is turn restore Egbin Thermal Station. Universities went on strike for 7 months for N 3.billion. 4. Ajaokuta debt buy back N2billion. In excess of all that PTF has spent in all 3 years of its existence to pay up all bills and wages etc.  {\ref 20} Another sad aspect of the effect of corruption on the nation are the existences of abandoned projects all over the nation. Most of these projects are internationally financed and while they are not completed the loans keep on accruing interests while some are totally cancelled by the financing institutions. The following chart is a breakdown of major ADB projects in Nigeria as at October 1996. Source: New swatch, October 19, 1991 
\section[{Lagos}]{Lagos}\par
Of the 22 projects covered by this chart only was successfully completed. All the others are marred by the irregularity or the other and it is safe to conclude that the projects will not be completed or will be complete at excessive cost to development. A principal unseen factor in all these projects, the multinational S earlier indicated the sad commentary is that whether or not these loan are profitable the country is obliged to pay back because loans of multilateral . agencies are regarded as senior debts which cannot be written off  {\ref 22} . The country has to source foreign exchange which could be put to more productive use to service loans on failed projects. Little wonder then that the president of the Word Bank said recently that there is a strong positive relationship between corruption and economic growth 23 . He also confirmed that the country with high corruption levels which fails to do something about it risk being perpetually out of the world economy. 24 XI. 
\section[{Conclusion}]{Conclusion}\par
Under the military the worst charters have come to the forefront on the state apparatus and the nation has become impoverished by this unfortunate disaster.\par
The country is just shedding of the yoke of militarism and kleptocracy which has plagued us for a long time. While one should appreciate the various efforts of the Obasanjo regime to start on a clean state' the fact remains that the army had always and did operate with willing civilian collaborates some of who have inroaded themselves into this present administration. The government should take more concrete steps to stamp out the cancer of corruption.\par
The current anti-corruption bill presented to the National Assembly by the President is a welcome idea. However, a long term and positive position should be taken by the government to deal with corruption. Corruption, like the armed robber is not a spirit, to sue a popular radio and television jingle. It can be tackled not by the use of law only but also by the total reform of the political and economic orientation of the society in Nigeria for example there are basic factors which fuel. For corruption. One of this mediocrity. The placement of square pegs in round holes in vital areas of Nigeria's pubic service in the name of federal character has fuelled corruption as mush as any feeling of insecurity because the mediocre and incompetent public officer will gratify self and cronies to stay in office at all costs to ensure a position which isa constantly in need for excellence. In the process excellence is frustrated and development stultified. term measure need to be put in place. The country should wake up from the problem created by past military kleptocracy to face the next millennium and create a country for which coming generations can be proud of. While a totally corruption free society is an impossible or utopian task, we can join countries such as Bostwana where it has been reduced to the barest minimum. This will create an atmosphere for meaningful growth and sustained development.\par
There is a need for re-orientation of the society at large, a public awareness programme. It may do the country a lot of good if the campaign starts from public institutions. The period of a wasted generation" by the army as Professor Wole Soyika put it has imbibed into children and youth and almost everyone a culture of corruption and hence graft. That is nothing goes for nothing. Though it is very important that those who used their position to plunder the country's resources should be dealt with as it is being currently pursued, a long\begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-2.png}
\caption{\label{fig_0}}\end{figure}
  \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.85\textwidth}}
State 1998/1999 capital expenditures = N3.4\\
billion Jeremiah UnseniN4 billion.\\
2. Total Health Budget 1998/99 =N35million. \$400\\
million (N35billion) found in one of Abacha's\\
Accounts.\\
3. Total amount recovered from Abacha's friends\\
(Gwanzo and Co) = N68billion. Almost equivalent to\\
the budget of 36 states. NEPA needs N9.6 billion to\end{longtable} \par
  {\small\itshape [Note: 17OlukayodeTaiwo: "]} 
\caption{\label{tab_2}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.01912867859203693\textwidth}P{0.3040969417195614\textwidth}P{0.03139065204847086\textwidth}P{0.009809578765147145\textwidth}P{0.0515002885170225\textwidth}P{0.07749567224466243\textwidth}P{0.05591459896133871\textwidth}P{0.2692729371032891\textwidth}P{0.01912867859203693\textwidth}P{0.01226197345643393\textwidth}}
S/\tabcellsep \multicolumn{2}{l}{PROJECT}\tabcellsep \tabcellsep YEARS OF\tabcellsep AMOUNT IN\tabcellsep \% OF\tabcellsep \multicolumn{2}{l}{STATUS}\\
N\tabcellsep \tabcellsep \tabcellsep \tabcellsep APPROVAL\tabcellsep MILLION\tabcellsep DISBURSEMENT\tabcellsep \\
1\tabcellsep \multicolumn{3}{l}{ANAMBRA/Enugu Rural}\tabcellsep 1989\tabcellsep \$122.55\tabcellsep 63.70\tabcellsep \multicolumn{2}{l}{Inadequate counterpart}\\
\tabcellsep \multicolumn{3}{l}{Infrastructure Project}\tabcellsep \tabcellsep \tabcellsep \tabcellsep funding\tabcellsep unsatisfactory\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{performance}\tabcellsep local\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{contractor}\\
2.\tabcellsep \multicolumn{3}{l}{Edo/Delta water supply}\tabcellsep 1990\tabcellsep \$188.11\tabcellsep 100.04\tabcellsep 75\%\tabcellsep complete\tabcellsep loan\\
\tabcellsep project\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{exhaust with cost over}\\
3\tabcellsep \multicolumn{3}{l}{Ibadan water supply}\tabcellsep 1986\tabcellsep \$39\tabcellsep 75.96\tabcellsep Mixed\\
\tabcellsep project\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
4\tabcellsep Forestry\tabcellsep \multicolumn{2}{l}{development}\tabcellsep 1986\tabcellsep \$104\tabcellsep 38.12\tabcellsep \multicolumn{2}{l}{Inadequate}\tabcellsep local\\
\tabcellsep \multicolumn{2}{l}{project Ondo/Ogun}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{counterpart contribution}\\
5\tabcellsep \multicolumn{3}{l}{Nigeria Agricultural \textasciicircum }\tabcellsep 1992\tabcellsep \$69.15\tabcellsep 66.81\tabcellsep Poor\\
\tabcellsep \multicolumn{2}{l}{Co0operative}\tabcellsep Bank\tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{management/irregular}\\
\tabcellsep NACB\tabcellsep \multicolumn{2}{l}{institutional}\tabcellsep \tabcellsep \tabcellsep \tabcellsep audit\tabcellsep reports\tabcellsep and\\
\tabcellsep \multicolumn{3}{l}{strengthening project}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{quarterly}\tabcellsep progress\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep reports.\\
6\tabcellsep Savanna\tabcellsep \tabcellsep sugar\tabcellsep 19991\tabcellsep \$68.7\tabcellsep 5.52\tabcellsep \\
\tabcellsep \multicolumn{2}{l}{Rehabitation}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
7\tabcellsep \multicolumn{3}{l}{Hadejia Valley irrigation}\tabcellsep 1991\tabcellsep \$55.26\tabcellsep Notice of cancellation\tabcellsep \\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep given\tabcellsep \\
8\tabcellsep Forestry\tabcellsep \multicolumn{2}{l}{Resources}\tabcellsep 1993\tabcellsep \$40.8\tabcellsep 26.84\tabcellsep \multicolumn{2}{l}{Default in Implementation}\\
\tabcellsep Study\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
9\tabcellsep \multicolumn{3}{l}{Bacita Sugar Expansion}\tabcellsep 1989\tabcellsep \$101.22\tabcellsep 78.51\tabcellsep \multicolumn{2}{l}{On going}\\
10\tabcellsep Plateau\tabcellsep State\tabcellsep Water\tabcellsep 1991\tabcellsep 14.1\tabcellsep 49.87\tabcellsep \\
\tabcellsep supply\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
11\tabcellsep \multicolumn{3}{l}{Bauchi State Health}\tabcellsep 1990\tabcellsep \$33.855\tabcellsep 100\tabcellsep \multicolumn{2}{l}{85\% completed loan}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{exhausted with cost}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{overruns}\\
12\tabcellsep \multicolumn{3}{l}{Bauchi township water}\tabcellsep 1988\tabcellsep \$67.425\tabcellsep 100\tabcellsep \multicolumn{2}{l}{Completed satisfaction}\\
\tabcellsep supply\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
13\tabcellsep \multicolumn{3}{l}{Kwara /Kogi/Niger Health}\tabcellsep 1991\tabcellsep \$19.62\tabcellsep 65.34\tabcellsep \multicolumn{2}{l}{Inadequate counterpart}\\
\tabcellsep project\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep funding\\
14\tabcellsep Multi-\tabcellsep State\tabcellsep health\tabcellsep 1992\tabcellsep \$82.89\tabcellsep 6.10\tabcellsep \multicolumn{2}{l}{inadequate counterpart}\\
\tabcellsep service\tabcellsep \multicolumn{2}{l}{rehabilitation}\tabcellsep \tabcellsep \tabcellsep \tabcellsep funding\\
\tabcellsep \multicolumn{2}{l}{Kebbi/Ondo/Ogun}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
15\tabcellsep \multicolumn{2}{l}{River State Rice}\tabcellsep \tabcellsep 1991\tabcellsep \$2.07\tabcellsep 72.46\tabcellsep \multicolumn{2}{l}{Loan cancelled notice}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep given\\
16\tabcellsep \multicolumn{3}{l}{Line of credit to Nigeria}\tabcellsep 1989\tabcellsep \$120\tabcellsep 84.91\tabcellsep \\
\tabcellsep \multicolumn{3}{l}{Industrial Development}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Bank\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
17\tabcellsep \multicolumn{3}{l}{River Basin Irrigation}\tabcellsep 1992\tabcellsep \$5.52\tabcellsep \tabcellsep \multicolumn{2}{l}{Loan cancelled October}\\
\tabcellsep \multicolumn{2}{l}{Planning Study}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{1996 being inactive}\\
18\tabcellsep \multicolumn{3}{l}{Animal vaccine and drug}\tabcellsep 1992\tabcellsep \$0.78\tabcellsep \tabcellsep \multicolumn{2}{l}{Loan cancelled October}\\
\tabcellsep \multicolumn{2}{l}{production}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{1996 being inactive}\\
19\tabcellsep \multicolumn{3}{l}{Ibadan-Ilorin High way}\tabcellsep 1994\tabcellsep \$1.17\tabcellsep \tabcellsep \multicolumn{2}{l}{Unsigned canceled in}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep 1996\\
20\tabcellsep Industrial\tabcellsep \multicolumn{2}{l}{Exports}\tabcellsep 1993\tabcellsep \$2.25\tabcellsep \tabcellsep \multicolumn{2}{l}{Loan cancelled in may}\\
\tabcellsep Support\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep 1996\tabcellsep government\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep request\\
21\tabcellsep \multicolumn{3}{l}{Bank Note and Security}\tabcellsep 1994\tabcellsep \$85.59\tabcellsep \tabcellsep \multicolumn{2}{l}{Unsigned cancelled in}\\
\tabcellsep paper\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep 1996\\
22\tabcellsep \multicolumn{3}{l}{Gombe Water Supply}\tabcellsep 1994\tabcellsep \$76.65\tabcellsep \tabcellsep \multicolumn{2}{l}{Unsigned loan cancelled}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{in May 1996}\end{longtable} \par
 
\caption{\label{tab_3}}\end{figure}
 			\footnote{Ibid p. 68} 			\footnote{Ibid (p.7)} 		 		\backmatter  			  				\begin{bibitemlist}{1}

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\end{document}
