Application for Admission into the Nigerian Defence Academy 74 Regular Course


Professor Elias Sulaiman Bagoro

Executive Secretary TETFund


  • An agreement was signed between the Federal Government and ASUU on the 3rd of September 1992 on funding of public universities, following prolonged ASUU strike.
  • January 1993, the Education Tax Act no 7 of 1993 was released amongst other education related decrees. Imposing a 2% tax on assessable profit of all Limited Liability companies registered in Nigeria.
  • The tax was for the rehabilitation and restoration the education system in Nigeria.
  • The Fund was mandated by the Education Tax Act of no 7 1993 to operate as an Intervention agency to all levels of public education [Federal, State, Local].
  • The Education Tax act was repealed in 2011 and replaced by the Tertiary Education Trust Fund Act no 16. In order to focus on Tertiary Education for better impact.


TETFund is an intervention agency set up to provide supplementary support to all levels of public Tertiary Education Institutions (Universities, Polytechnics and Colleges of Education).

    • The primary purpose of Tertiary Education Trust Fund is the Rehabilitation, Restoration and Consolidation of Tertiary Education in Nigeria.
    • The Federal Inland Revenue Service [FIRS] collects the Education Tax on behalf of the Fund.
    • The Board of Trustees manages administers and disburses the funds collected by FIRS.


The Board of Trustees shall administer the tax imposed by the Act and disburse the amount in the Fund to Federal and State Tertiary Educational institutions specifically for the provision or maintenance of:

Essential physical infrastructure for teaching and learning.

  •      Institutional material and equipment.
  •      Research and publications.
  •      Academic staff training and development.

Any other need in which in the opinion of the board of trustees is critical and essential for the improvement and maintenance of standards in the Higher Education institutions.

The fund shall be disbursed to Benefitting Institutions (BIs) which are Public Universities, Polytechnics and Colleges of Education and in the ratio of 2:1:1.

That is Universities 2 parts, Polytechnics 1 part and Colleges of Education 1 part.


To be a world-class interventionist agency in Nigeria’s Tertiary Education.


To provide focused and transformative intervention in public Tertiary Education Institutions in Nigeria through funding and effective project management.


  1. Provide funding for educational facilities and infrastructural development.
  2. Promote creative and innovative approach to educational learning and service.
  3.   Stimulate, support and enhance improvement activities in the educational   foundation areas, like Teacher Education, Teaching Practice, Library Development and Special Education Programs.
  4. Champion new literacy enhancing programs as scientific, information and technological literacy.


  • To continuously improve Education Tax Revenue by ensuring that the tax is collected and made available for TETFund Intervention Programs.
  • To deliver appropriate and adequate intervention Programs with due regard to the sensitivities of beneficiaries and stakeholders.
  • To promote cutting-edge technologies, ideas and organizational skills in education, and ensure that projects are forward-looking as well as responding to present needs.
  • To ensure successful completion of intervention projects.
  • To form a viable and enduring partnership between the TETFund and its stakeholders.
  • To manage Education Tax in a way that is most beneficial to the Nigerian people.
  • To recruit, retain, train and retrain a highly motivated workforce.
  • To plan, undertake research and create reliable databank for improvement of Education in Nigeria.
  • To ensure accountability and transparency in all its undertakings.


  • Promote and practice equal opportunity as a cardinal policy
  • Promote democratic decision-making and management style that emphasizes consultation, dialogue and search for consciousness
  • Uphold respect for the human and socio-economic rights of all who work within the organization
  • Nurture and recognize selfless service, commitment and loyalty to the organization
  • Sustain the culture of transparency and accountability; and
  • Promote originality, creativity and pursuit of excellence and efficiency.


  • FIRS collects education tax and pays into account with CBN.
  •  BoT requests for and receives details of collection and amount in CBN account as at December of preceding year.
  •  BoT prepares annual budget for both internal administration and intervention in Benefitting Institutions (BIs).
  • BoT submits budget for President’s approval thro’ Hon Min FME and receives approved budget through same channel.
  • BoT directs the issuance of allocation letters to BIs; funds allocated in the ratio of Uni 2 parts: Polys 1 part: CoEs 1 part.
  • BIs receive allocation letters and submit prioritized projects in accordance with intervention policy for the year.
  • Fund vets and reconciles submissions for admissibility and compliance with policy.
  • Fund grants AIP for reconciled prioritized projects for BIs to commence vendor selection and project implementation.
  • BIs receive AIP and commences vendor selection and project execution planning in accordance with PP Act 2007.
  • BIs submit evidence of compliance with PP Act 2007 in vendor selection etc and requesting release of 1st Tranche of funds.
  • Fund vets documentary evidence of compliance with provisions of PP Act 2007 and policy and releases 1st
  • BIs commence project execution ensuring proper supervision and submits periodic progress reports.
  • Fund monitors implementation progress and makes further disbursements in case of construction and research projects.
  • BIs report completion of projects and request release of final Tranche with supporting documents.
  • Fund vets and reconciles submissions for admissibility and compliance with policy and inspects completed projects.
  • Fund disburses final Tranche upon confirmation of SATISFACTORY COMPLETION and INSCRIPTION of projects.


  • High Impact Intervention
  • Zonal intervention
  • Disaster recovery
  • National Research Fund
  • Higher Education Book Development


  • Physical Infrastructure/Program Upgrade
  •  Academic Staff Training and Development
  •   Academic Research Journal
  •   Post-Doctoral Fellowship
  •   Academic Manuscripts Development
  •   Library Development
  •  ICT Support       
  • Conference Attendance (local and foreign)
  •  Teaching Practice (colleges of education)
  • Institution Based Research
  • Entrepreneurship
  •  Equipment Fabrication (polytechnics)

To achieve the goals and adhere to international best practices, TETFund do not entertain contract variation

Note the following projects constrains:

  • Scope of the project.
  • Time/timeline
  • Risk.

Discipline in project execution:

  •   All projects should be align to the BI master plan.
  •  Mandate/strategy.
  • Academic Brief.
  • Then you prioritized.


  • Faculty of Military Science and Interdisciplinary Studies Building.
  • Senate Building (project is ongoing).
  • 250 Capacity Computer Based Test Hall (project is ongoing).
  • Prof Muhammud Yakubu Hall Afaka Campus.
  • Prof Muhammud Yakubu Hall Ribadu Campus.
  • Centre for Linkages Building Ribadu Campus.
  • Several projects under Zonal interventions.
  • Four Wings Cadets Accommodation extension (project is ongoing).
  • Departmental Building Faculty of Management Science.
  • Departmental Building Faculty of Military Science and Interdisciplinary Studies.
  • Faculty of Management Science Lecture Theatre.
  • Library Development.
  • ICT Support, ICDL Modules course.
  • Various Institution Base Researches.
  • Academic Staff Training and Development.
  • Various conferences both locally and overseas. And Host of others interventions