The amendment, which are products of the public hearings conducted between May and June, 2021, are as follow:

Abrogation of the State Joint Local Government Account

This seeks to among others provide for a Special Account into which shall be paid all allocations due to Local Government Councils from the Federation Account and from the Government of the State to engender their financial autonomy

Establishment of Local Government as a Tier of Government

The aim is to guarantee Local Government as a tier of government with democratic existence, tenure to remove it from the apron strings of State Governments.

Also related to Local Government are amendments to change the names of Afikpo North and Afikpo South, Egbado North and Egbado South, Barikin Ladi and to correct the name of Atigbo and Obia/Akpor Local Government Areas.

Financial Independence of State Legislature and Judiciary

This is to make State Houses of Assembly and the judiciary financially independent so as not to be under the control and interference of the executive.

Compliance with Legislative Summons

The proposal is to compel persons to obey or comply with legislative summons to provide answers to matters of public importance.

First Legislative Session

The amendment is aimed at regulating the first session and inauguration of Members-elect of the National and State Houses of Assembly.

Legislative Bureaucracy

This is to institutionalise Legislative Bureaucracy-management and staff of National and State Houses of Assembly in the Constitution.

Constitution Alteration Bill

It is to provide for the procedure for passing a Constitution Alteration Bill where the President withhold Assent.

Overriding Executive Veto in Money Bill

This is to provide a procedure for overriding Executive Veto in respect of Money Bill (appropriation) so as to make law.

Placing VAT on Exclusive List

The proposed amendment seeks to include Value Added Tax (VAT) on the Exclusive Legislative List. It will make the collection of VAT an exclusive reserve of the Federal Government.

Removal Legislative Presiding Officers

The amendment seeks to provide for the procedure of removing the President of the Senate, Speakers of the House of Representatives and State Houses of Assembly.

Pension for NASS Presiding Officers

The proposal is to provide pension for Presiding Officers of the National Assembly; President of the Senate and Speakers of the House of Representatives and their Deputies.

Revenue Courts

This amendment seeks the establishment of the Federal Revenue Court and the Revenue Court of a States.

Strengthening the Judiciary

The proposal is to further strengthen the Judiciary for timely dispensation of Justice.

Timeline for Civil and Criminal Cases

The amendment seeks to set timelines within which Civil and Criminal Cases are heard and determined at Trial and Appellate Courts in order to eliminate unnecessary delay in justice administration.

Related to the Judiciary are amendments to:

• Ensure Uniformity in the Retirement Age and pension Rights of Judicial Officers of Superior Courts of Records Delete the Reference to the Provisions of the Criminal Code, Penal Code, Criminal Procedure Act, Criminal Procedure Code or Evidence Act.
• Exclude the Period of Intervening Events in the Computation of Time for Determining Pre-election Petitions, Election Petitions and Appeals there from.
• Allow Court or Tribunal proceedings to be conducted remotely, virtually, online or through any media platform or technological innovation.
• Expand interpretation of Judicial Office to include Courts or Tribunals created by an Act of the National Assembly or a State House of Assembly.
• Provide for the Post Call Qualification of the Secretary of the National Judicial Council.
• Impose the requirement of fair hearing in the process of recommendation of removal of Judicial Officers by the State Judicial Service Commission.
• Include Judges of the National Industrial Court in the Composition of Election Tribunal.

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