Administrative policy (not a statute) — informants reporting financial crime entitled to 2.5%-5% of recoveries, with statutory backing pending.
The Whistleblower Policy is an administrative framework rather than a statute. Issued by the Ministry of Finance in December 2016, it provides for informants who report financial crimes against the federal government to receive 2.5%-5% of recovered funds. Several recoveries (Andrew Yakubu's $9.7M, Diezani's NLNG dividends) trace back to this policy. A statutory Whistleblower Bill has been pending in the National Assembly since 2017.