Okigbo Panel of Inquiry on the Reorganisation and Reform of the Central Bank of Nigeria

Federal panel of inquiry chaired by economist Pius Okigbo, established to investigate management of Nigeria's Central Bank Dedication and Stabilisation accounts during the Babangida era. Found that approximately $12.4 billion of the Gulf War oil windfall (1988-1994) was mismanaged through dedication-account vehicles outside normal federation-account budget processes. The report remains the canonical reference for the Babangida-era enabling structure.