By Yisa Usman MSc, FCA, FCTI
The Joint Admissions and Matriculation Board (JAMB) recently unveiled its 2025 budget proposal amid public scrutiny and growing concerns over transparency and compliance with fiscal policies.
A detailed examination reveals major issues, including breaches of government regulations, misclassification of JAMB’s operational framework, and questionable fund allocation. Lawmakers, including Senator Adams Oshiomhole and Hon. Abiodun Faleke, have raised strong objections to its spending patterns, dual funding structure, and heavy dependence on exorbitant fees levied on financially burdened Nigerian families.
Compounding these concerns is a fundamental misrepresentation of JAMB’s status.
In the weekly JAMB Bulletin of January 20, 2025 (Vol. 4, No. 16), JAMB’s Public Relations Officer, erroneously described JAMB as a Government-Owned Enterprise (GOE). In the wake of the nationwide uproar that trailed the budget presentation, it is important first to correct the misleading characterization as JAMB’s role is that of a public institution, not a profit-driven enterprise.
Its primary mandate is to conduct matriculation examinations and facilitate equitable access to higher education in Nigeria.
JAMB operates as a service-oriented institution governed by Public Service Rules, Parliamentary Acts, and Extant Circulars. Its partial funding by the government further distinguishes it from a GOE, which typically relies solely on revenue from operations.
The misclassification of JAMB as a GOE risks distorting public understanding of its status and could justify operational practices inconsistent with its core mission.
The 2025 budget proposal presented to the National Assembly Joint Committee on Finance includes ₦1 billion for staff housing scheme and ₦1.1 billion for staff meals and refreshments.
These provisions violate the federal government’s monetization of fringe benefits policy (the Monetisation Policy) introduced in 2003 during the Obasanjo Administration.
The policy aimed to reduce the cost of running government, eliminate sources of wastes and leakages, improve attitude towards work, enhance the performance of the civil servants, and create a robust, efficient and effective civil service with improved service delivery.
The policy prohibits certain welfare expenditures in public institutions to reduce the cost of governance. Sadly, the prohibition is what JAMB under Prof. Ishaq Oloyede is trying to reverse unilaterally in clear violation of Section 13 of the Code of Conduct Act which prohibits public officers from undertaking actions that run contrary to any policy of the government.
JAMB’s justification for the listed expenses is not tenable. While citing rising food costs and the need to protect ICT infrastructure as reasons for the planned ₦1.1 billion for staff meals, for instance, it is notable that other public institutions with similar ICT infrastructure do not allocate funds for staff meals.
The argument on the increase in the cost of the meal from ₦1,200 to ₦2,200 per staff member, per day, is irrelevant, as the expenditure itself is illicit under the existing fiscal policy of the federal government.
A more sustainable and fiscally responsible approach to employee welfare lies in Section 4 of the Pension Reform Act 2014, which allows employers to make additional pension contributions for their staff.
By leveraging this provision, JAMB can enhance financial security in retirement through increased pension entitlements. Instead of allocating funds for staff feeding, redirecting these resources toward pension contributions would provide a more substantial, long-term benefit.
This strategy promotes prudent financial management while aligning with best practices in employee welfare and retirement planning.
Another notable concern is the excessive allocation of ₦850 million for security, cleaning services, and fumigation.
Realistic estimates suggest that these services should cost approximately ₦301.92 million annually, leaving an unjustifiable surplus of ₦548.08 million. Furthermore, JAMB’s claim of directly paying salaries to security personnel contradicts existing arrangements, as the agency outsourced its office security nationwide to the Nigerian Security and Civil Defence Corps (NSCDC) in 2016.
Since NSCDC personnel are already on the government payroll, any additional salary payments raise serious concerns about budget inflation and financial transparency. This discrepancy underscores the need for a thorough review of JAMB’s expenditures to ensure accountability and cost efficiency.
The proposed allocation of ₦6.4 billion for “Local Travel and Transport (Training)” appears to be inflated. Notably, historical Corporate Social Responsibility (CSR) expenditures, activities that fall outside JAMB’s statutory mandate, are embedded within this allocation, amounting to budgetary manipulation.
According to JAMB Registrar Prof. Ishaq Oloyede, a sum of ₦750 million is earmarked within this expenditure for the annual admission performance award, a CSR initiative of questionable relevance to JAMB’s core functions. It is worth noting that in the 2024 edition of this award, the University of Ilorin alone, an institution closely affiliated with the JAMB Registrar, received ₦500 million, raising concerns about the Registrar’s impartiality. Since the inception of the initiative, the University of Ilorin has remained the topmost beneficiary, further underscoring the need for scrutiny and transparency in JAMB’s financial allocations.
The inclusion of the ₦750 million further reflects misalignment with statutory responsibilities. Such funds should instead be redirected toward operational needs within the agency’s core mandate for fiscal efficiency. In the alternative, it should be applied to further subsidise the chargeable rates on candidates.
Public funds should be used strictly for JAMB’s statutory obligations, not for initiatives outside its mandate.
The unwarranted escalation of expenditure in JAMB’s budget is also largely driven by the excessive deployment of personnel for its examinations.
While ensuring the integrity of the process is important, the planned deployment of 10,500 personnel is excessive, especially considering JAMB’s substantial investment in technology to enhance operational efficiency. This overreach contradicts the agency’s widely publicized technological advancements and cost-saving measures.
JAMB must streamline its operations by reducing its reliance on excessive personnel. Investments in technology should be optimized to cut costs and improve efficiency.
Furthermore, inflated payments to ad-hoc personnel significantly contribute to rising operational costs, raising concerns about the Board’s financial prudence.
A thorough review of previous years’ payments is essential to determine whether the higher allowances granted to ad-hoc personnel are justified, particularly when compared to the compensation received by JAMB’s regular staff. Alarmingly, these payments exceed the federal government’s standardized rates for official assignments, with ad-hoc personnel receiving two to three times more than permanent staff. This disparity underscores serious concerns about transparency, budget discipline, and the overall efficiency of JAMB’s financial management.
To address these concerns, JAMB must prioritize transparency and fiscal accountability, ensuring its operations align with its statutory responsibilities and adhere to government regulations.
Public communication should accurately represent JAMB as a public institution rather than a Government-Owned Enterprise (GOE) to prevent the justification of inappropriate operational practices.
Additionally, JAMB should disclose its actual 2024 expenditures alongside the 2025 budget proposal to facilitate proper scrutiny. Illegal provisions, such as the ₦1.1 billion allocation for staff meals, must be eliminated, while inflated allocations for security, cleaning, and travel should be adjusted to reflect realistic requirements. Notably, the ₦850 million budgeted for security, cleaning, and fumigation is overstated by ₦548 million, raising serious concerns about financial prudence.
A thorough review of these expenditures is imperative to restore credibility and ensure responsible resource management.
Another critical concern is JAMB’s dual funding structure, which deviates from its statutory mandate.
Section 10 of the JAMB Act stipulates that government allocations should fund the agency’s operations, with revenue from other sources serving only as supplementary support.
However, JAMB has increasingly prioritized revenue collection, effectively operating as a revenue-generating body rather than a regulatory institution.
This shift imposes an undue financial burden on students and their families, contradicting the intended purpose of its funding framework and raising serious questions about the agency’s financial management and accountability.
Senator Oshiomhole described JAMB expenditures as exploitative, arguing that funds collected from poor students were being used to pamper staff and cover unnecessary costs.
The lawmaker also highlighted a lack of transparency in JAMB’s revenue disclosure, particularly the classification of over ₦1 billion as miscellaneous income. This lack of transparency runs contrary to Section 19 of the Fiscal Responsibility Act 2007 which requires that the estimates of revenue and expenditure is accompanied by a copy of the underlying revenue and expenditure profile for the next two years; and a report setting out actual and budgeted revenue and expenditure with detailed analysis of the performance of’ the budget for the 18 months up to June of the preceding financial year.
JAMB’s disclosure of its ₦4 billion remittance to the Consolidated Revenue Fund was met with criticism from Senator Oshiomhole, who argued that such remittances should not be commended, as they are extracted from struggling Nigerians. This underscores the urgent need for JAMB to reassess its fee structure to alleviate the financial burden on candidates.
With an estimated two million applicants, the remittance suggests an excess charge of ₦2,000 per candidate, highlighting the potential for a reduction in the basic application fee from ₦3,500 to ₦1,000. Additionally, Hon. Faleke questioned the rationale behind JAMB receiving ₦6 billion in government grants despite its substantial remittance, further emphasizing the need for financial transparency and policy review.
By addressing these concerns, JAMB can uphold its commitment to fiscal responsibility and refocus its resources on its primary mandate of ensuring equitable access to higher education.
This approach would not only align with fiscal discipline but also provide more meaningful welfare benefits to its employees in the long term. It will also foster the Renewed Hope Agenda of President Bola Tinubu which emphasised economic empowerment as a core objective for both women and youths across the six geopolitical zones.
JAMB must also provide a comprehensive disclosure of all its revenue sources and applicable rates to ensure financial transparency.
This includes previously ambiguous categories, such as miscellaneous income, which is projected to generate over ₦1 billion in 2025. Given that chargeable rates range from ₦1,000 to ₦15,000 across various registrations and services, the lack of clarity in revenue reporting raises concerns about accountability.
A full breakdown of these revenue streams is essential to eliminate opacity, prevent financial mismanagement, and restore public trust in the agency’s financial operations.
The Unified Tertiary Matriculation Examination (UTME) serves as a major revenue source, with a registration fee of ₦7,200. Similarly, candidates applying for Direct Entry admission are required to pay ₦5,700.
For cases requiring condonement, different rates apply based on whether the applicant possesses a JAMB number.
Condonement without a JAMB number costs ₦9,200, while those with a JAMB number are charged ₦5,000.
Inter-university transfers also incur fees depending on the origin of the institution. Transfers from foreign universities attract a fee of ₦5,000, the same amount charged for transfers from Nigerian universities.
Additionally, the normalization or change of admission letter for inter-university transfers costs ₦5,000, while the same process within the same university is charged at ₦2,500.
Applicants who need to correct errors in their records must also pay specific fees. Correction of names, gender, and state of origin or local government area (LGA) each costs ₦2,500.
However, correcting the date of birth is significantly higher at ₦15,000. Retrieval of a lost registration number is charged at ₦1,000.
Applicants enrolling in alternative study programs such as Open University, Part-Time, Distance Learning, and Sandwich programs registers with ₦4,200 each. Consultancy services for third-party examinations are available at variable rates, depending on the specific services required.
A detailed breakdown of the collections from the above sources in the past years shows that JAMB generates significant funds from fees beyond UTME and Direct Entry registrations which are the two main sources known to Nigerians. The lack of full disclosure further underscores concerns about transparency and accountability.
In conclusion, the calls for tenders published in the JAMB Bulletin of January 20, 2025 (Vol. 4, No. 16) and January 27, 2025 (Vol. 4, No. 17) for the supply of souvenirs once again raise concerns about compliance with government policies.
The Federal Government, under President Muhammadu Buhari, banned the procurement and distribution of souvenirs by Federal Ministries, Departments, and Agencies (MDAs) in 2016 to promote fiscal prudence and prioritize essential services and infrastructure development.
The ban was part of a broader cost-cutting initiative to eliminate wasteful expenditures and ensure that limited financial resources were allocated to sectors that directly impact citizens’ well-being, such as health and education.
MDAs were encouraged to minimize expenses on non-essential items and focus on more impactful expenditures. This is also regularly amplified in the annual budget call circular.
Given this context, JAMB’s inclusion of souvenirs in its 2025 procurement plan appears to contradict the established government policy aimed at curbing unnecessary spending within MDAs. It is imperative for all government agencies to adhere to these directives to maintain fiscal discipline and uphold the principles of efficient resource utilization.
In light of the government’s ongoing efforts to manage public funds judiciously, it would be prudent for JAMB to review its procurement plans concerning souvenirs for efficient funds management.
JAMB’s 2025 budget proposal highlights significant deviations from fiscal policy and statutory responsibilities, imposing an undue financial burden on Nigerians. Importantly, it exposes systemic governance issues that demand urgent attention.
The agency’s presentation raises serious concerns about efficiency and adherence to statutory mandate.
The striking similarities in the budget presentation and budget padding, a scheme that inflates financial proposals beyond actual needs, further underscore the need for reform.
Such financial manipulation distorts transparency, facilitates corruption, and diverts scarce resources from critical socio-economic development initiatives. The consequences are severe. It fuels poverty, inequality, unemployment, and decline in living standards.
It would be recalled that in August 2023, JAMB again came under scrutiny for secretly recruiting about 500 staff without public advertisement, denying qualified Nigerian job seekers equal opportunities.
Sadly, the Registrar Prof. Ishaq Oloyede openly disclosed on national television, during interrogation by the Committee on Federal Character on the secret recruitments, that he solicited applicants from State Governors, a statement that was promptly condemned by the committee for its insensitivity to the plight of those without God-father. Such violation raises concerns about transparency, favouritism, and systemic abuse.
To restore credibility, JAMB must uphold governance standards and ensure due process in all its practices.
It is also imperative that the agency align its practices with the current administration’s Renewed Hope Agenda which aimed among other targets, to ease the sufferings of Nigerians and bring succor to the teeming population.
The Executive and Legislative arms must take decisive action to ensure that JAMB remains committed to its core mandate of facilitating admissions into tertiary institutions, rather than functioning as a revenue-generating entity.
The primary focus should be on conducting examinations at the most affordable rates for candidates, many of whom are teenagers, rather than prioritizing financial returns which the Registrar, Prof. Ishaq Oloyede has increasingly emphasized since his assumption of office in August 2016.
It is deeply concerning that the agency is even now proposing initiatives such as a housing scheme for staff, free meals, and the procurement of souvenirs, all of which blatantly violate existing government policies. Such deviations must be swiftly reversed to realign JAMB with its rightful mission of serving aspiring Nigerian students, rather than pursuing expenditures that have no direct bearing on its core function.
Finally, to effectively address the concerns surrounding JAMB’s financial management, it is crucial for the presidency to commission an independent forensic audit of its operations under the current leadership.
Such an audit, devoid of partisanship, will serve as a vital tool in identifying and rectifying any irregularities, while simultaneously restoring public trust in the institution. It will also reinforce the principles of accountability and fiscal discipline. Moreover, ensuring that JAMB’s financial and administrative practices align with Mr. President’s broader reform agenda is critical to promoting fairness, inclusivity, and accessibility within the education sector, as well as advancing the ideals of responsible governance.
Yisa Usman is a Fellow of the Institute of Chartered Accountants of Nigeria and the Chartered Institute of Taxation of Nigeria. He is also a doctoral candidate in Accounting, specializing in Corporate Governance. ©Feb25.
