The report highlights the main points of the audit of Nigeria’s oil and gas sector covering the period 1999–2004. The audit, commissioned by the National Stakeholders Working Group and carried out by the Hart Group, was unprecedented for its independence and comprehensiveness.

The auditor was asked to produce a complete picture of the sector's business over the six years, track the funds the industry generated, and measure them against production of oil and gas. The Hart Group also looked into the processes involved in carrying out the business, touched on relevant laws and regulations, and recommended measures to address the main areas of concern.

 

 

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