The practice of misappropriating and stealing huge sums of public money under the guise of enhancing national security has come under increasing scrutiny in Nigeria. This article investigates the history and practice of the use of so-called security votes, and shows how the ambiguity and secrecy associated with the concept of national security has helped institutionalize unaccountable governance at all levels of government. Tracing the use and abuse of security votes from the military regime of General Babangida to the present democratic era, the article argues that the misappropriation of security votes has expanded in recent years. It suggests that the problem is rooted in the rentier nature of the Nigerian state, not in the inadequacy of fiscal rules, and concludes that it will remain difficult for citizens to hold their leaders to account as long as the country continues to depend on oil rents.
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